the same qualifying child in the course of the Secretary’s adjudication of that competing claim, as well as any other information considered by the Secretary with respect to that competing claim. Such information shall be limited to the items specified in subparagraph (A) and the following: (i) Information received under any agreements or coordination the Secretary entered into with— (I) any State, local government, Tribal government, or possession of the United States, or (II) any other individual or entity that the Secretary determines to be appropriate for purposes of adjudicating a competing claim. (ii) Information considered by the Secretary about where and with whom the child resided. (iii) Information considered by the Secretary about expenditures made by the claimants to the extent such payments relate to the competing claim. . (m) Additional conforming amendments (1) Section 6211(b)(4)(A) of such Code is amended by striking subsections (d) and (i)(1) and inserting subsection (d) . (2) Section 6428(g)(3)(A) of such Code is amended by striking 24(h)(7) and inserting 24(h)(3) . (3) Section 6428A(g)(4) of such Code is amended by striking 24(h)(7) and inserting 24(h)(3) . (n) Effective dates The amendments made by this section shall apply to taxable years beginning after December 31, 2023.