from certain wildfires. Sec. 404. East Palestine disaster relief payments. Title V—More Affordable housing Sec. 501. State housing credit ceiling increase for low-income housing credit. Sec. 502. Tax-exempt bond financing requirement. Title VI—Tax Administration and Eliminating Fraud Sec. 601. Increase in threshold for requiring information reporting with respect to certain payees. Sec. 602. Enforcement provisions with respect to COVID-related employee retention credits. I Tax Relief for Working Families 101. Per-child calculation of refundable portion of child tax credit (a) In general Subparagraph (A) of section 24(h)(5) is amended to read as follows: (A) In general In applying subsection (d)— (i) the amount determined under paragraph (1)(A) of such subsection with respect to any qualifying child shall not exceed $1,400, and such paragraph shall be applied without regard to paragraph (4) of this subsection, and (ii) paragraph (1)(B) of such subsection shall be applied by multiplying each of— (I) the amount determined under clause (i) thereof, and (II) the excess determined under clause (ii) thereof, by the number of qualifying children of the taxpayer. . (b) Conforming amendment The heading of paragraph (5) of section 24(h) is amended by striking Maximum amount of and inserting Special rules for . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. 102. Increase in refundable portion (a) In general Paragraph (5) of section 24(h) is amended by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph: (B) Amounts for 2023, 2024, and 2025 In the case of a taxable year beginning after 2022, subparagraph (A) shall be applied by substituting for $1,400 — (i) in the case of taxable year 2023, $1,800 , (ii) in the case of taxable year 2024, $1,900 , and (iii) in the case of taxable year 2025, $2,000 . . (b) Conforming amendment Subparagraph (C) of section 24(h)(5), as redesignated by