for such taxable year is less than the earned income of the taxpayer for the preceding taxable year, subsection (d)(1)(B)(i) may, at the election of the taxpayer, be applied by substituting— (I) the earned income for such preceding taxable year, for (II) the earned income for the current taxable year. (ii) Application to joint returns For purposes of clause (i), in the case of a joint return, the earned income of the taxpayer for the preceding taxable year shall be the sum of the earned income of each spouse for such preceding taxable year. . (b) Errors treated as mathematical errors Paragraph (2) of section 6213(g) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (U), by striking the period at the end of subparagraph (V) and inserting , and , and by inserting after subparagraph (V) the following new subparagraph: (W) in the case of a taxpayer electing the application of section 24(h)(6)(B) for any taxable year, an entry on a return of earned income pursuant to such section which is inconsistent with the amount of such earned income determined by the Secretary for the preceding taxable year. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 105. Special rule for certain early-filed 2023 returns In the case of an individual who claims, on the taxpayer’s return of tax for the first taxable year beginning after December 31, 2022, a credit under section 24 of the Internal Revenue Code of 1986 which is determined without regard to the amendments made by sections 101 and 102 of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall, to the maximum extent practicable— (1) redetermine the amount of such credit (after taking into account such amendments) on the basis of the information provided by the taxpayer on such return, and (2) to the extent that such redetermination results in an overpayment of tax, credit or refund such overpayment as expeditiously as possible. II American