Internal Revenue Service that the Commissioner deems relevant to identifying children of taxpayers or children who are taxpayers who qualify for a child assistance payment under section 2(c) of the End Child Poverty Act , including information relating to— (A) citizenship status of a child, (B) age of a child, and (C) country of residence of a child. . (f) Income disregard A child assistance payment made under this section shall not be taken into account as income and shall not be taken into account as resources for purposes of determining the eligibility of such individual or any other individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. (g) Appropriation There are appropriated to the Commissioner for fiscal year 2023 and each subsequent fiscal year such sums as are necessary to carry out this section. 3. Repeal of child tax credit and earned income tax credit (a) Child tax credit Section 24 of the Internal Revenue Code of 1986 is hereby repealed. (b) Earned income tax credit Section 32 of such Code is hereby repealed. (c) Conforming amendments (1) The table of sections for subpart A of part IV of subchapter A of chapter 1 of subtitle A of such Code is amended by striking the item relating to section 24. (2) The table of sections for subpart C of such part is amended by striking the item relating to section 32. (3) Section 45R(f)(3)(B) of the Internal Revenue Code of 1986 is amended by inserting (as in effect on the day before the date of enactment of the Universal Child Assistance Act of 2018) after section 24(d)(2)(C) . (4) Section 25A(g)(2)(B) of such Code is amended by striking , 32 . (5) Section 86(f) of such Code is amended by striking paragraph (2). (6) Section 129(e)(2) of such Code is amended to read as follows: (2) Earned income (A) The term earned income — (i) means— (I) wages, salaries, tips, and other employee compensation, but only if such amounts are