or other guidance as the Secretary determines necessary or appropriate to carry out the purposes of this section. . (c) Termination of annual child tax credit Section 24 of such Code is amended by adding at the end the following new subsection: (l) Termination This section shall not apply to (and no payment shall be made under subsection (k) with respect to) any taxable year beginning after December 31, 2023. . (d) Disclosure of information relating to advance payment of child tax credit Section 6103(e) of such Code is amended by adding at the end the following new paragraph: (12) Disclosure of information relating to advance payment of child tax credit (A) Joint filers In the case of an individual to whom the Secretary makes payments under section 7527A or who is eligible for monthly advance child payments under section 7527B, if the reference taxable year (as defined in section 7527A(b)(2) or 7527B(d)(2), as the case may be) that the Secretary uses to calculate such payments is a year for which the individual filed an income tax return jointly with another individual, the Secretary may disclose to such individual any information which is relevant in determining the payment under section 7527A, or the monthly advance child payment under section 7527B, and the individual’s eligibility for such payment, including information regarding any of the following: (i) The number of specified children, including by reason of the birth of a child. (ii) The name and TIN of specified children. (iii) Marital status. (iv) Modified adjusted gross income. (v) Principal place of abode. (vi) Any other factor which the Secretary may provide pursuant to section 7527A(c) or 7527B(e). (B) Competing claimants In the case of an individual who has a competing claim of presumptive eligibility with respect to a specified child under section 7527B(f)(1), the Secretary may disclose to such individual return information provided by another individual who has a competing claim of presumptive eligibility with respect to the same specified child