monthly payment will increase (relative to the preceding month) by reason of an inflation adjustment under section 24(i). (2) Any month with respect to which such monthly payment will be reduced (relative to the preceding month) by reason of such child ceasing to be a qualifying child by reason of attaining age 18 during the taxable year. (3) In the case of a taxpayer with a qualifying child to whom the $300 amount under section 24(a) (as adjusted under section 24(i)) applies, any month with respect to which such monthly payment will be reduced by reason of such child attaining age 6. . (8) Conforming amendment Subsection (h) of section 7527A of such Code, as redesignated by paragraph (7), is amended by striking subsections (i)(1) and (j) and inserting subsections (d) and (j) . (9) Presumptive eligibility Section 7527A of such Code, as amended by paragraph (7), is further amended by adding at the end the following new subsection: (i) Presumptive eligibility (1) In general An individual shall be treated as a qualifying child of a taxpayer for purposes of determining any monthly payment under this section only if such month is part of the period of presumptive eligibility determined by the Secretary under this subsection with respect to such qualifying child and such taxpayer (determined by treating the month described in subclause (I) of paragraph (2)(A)(ii) as being the first month beginning after the determination described in such subclause). (2) Period of presumptive eligibility For purposes of this section— (A) In general Except as otherwise provided by the Secretary, the term period of presumptive eligibility means the period— (i) beginning with the month for which presumptive eligibility is established, and (ii) ending with the earliest of— (I) the beginning of the month described in clause (i) if the Secretary determines that the taxpayer committed fraud or intentionally disregarded rules or regulations in establishing or maintaining presumptive eligibility, (II) in the case of any notification from the