any child , and (ii) by inserting before the period the following: , but only in the case of a child who is a qualifying child (as defined in section 152(c)) of the individual who has not attained age 17 and who would be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows resident of the United States . (e) Fully refundable credit Subsection (d) of section 24 of the Internal Revenue Code of 1986 is amended to read as follows: (d) Credit refundable If the taxpayer (in the case of a joint return, either spouse) has a principal place of abode (determined as provided in section 32) in the United States or Puerto Rico for more than ½ of the taxable year, the credit otherwise allowed under subsection (a) shall be allowed under subpart C (and not allowed under this subpart). . (f) Restrictions on taxpayers who improperly claimed credit or improperly received advance payment (1) In general Subparagraph (A) of section 24(g)(1) of the Internal Revenue Code of 1986 is amended by striking this section and inserting this section (and no payment shall be made under section 7527A) . (2) Conforming amendments (A) Subparagraph (B) of section 24(g)(1) of such Code is amended— (i) by striking this section both places it appears and inserting this section (or payment received under section 7527A) , (ii) by striking and at the end of clause (i), (iii) by striking the period at the end of clause (ii) and inserting , and , and (iv) by adding at the end the following new clause: (iii) in addition to any period determined under clause (i) or (ii) (as the case may be), the period beginning on the date of the final determination described in such clause and ending with the beginning of the period described in such clause. . (B) Paragraph (2) of section 24(g) of such Code is amended by striking no credit shall be allowed under this section and inserting no credit shall be allowed under this section (and no payment shall be made under section 7527A) . (C) Subsection (g) of section 24 of such