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 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 specified child resided. (iii) Information considered by the Secretary about expenditures made by the claimants to the extent such payments relate to the competing claim. . (e) Conforming amendments (1) Section 26(b)(2) of such Code is amended by striking and at the end of subparagraph (Y), by striking the period at the end of subparagraph (Z) and inserting , and , and by adding at the end the following new subparagraph: (AA) section 24A(g)(2) (relating to recapture of certain monthly advance child payments). . (2) Section 152(f)(6)(B)(ii) of such Code is amended to read as follows: (ii) the credits under sections 24, 24A, and 24B and the payments under sections 7527A and 7527B, . (3) Section 3402(f)(1)(C) of such Code is amended by inserting or section 24A (determined after application of subsection (g) thereof) after section 24 (determined after application of subsection (j) thereof) . (4) Section 6103(l)(13)(A)(v) of such Code is amended by insert or section 24A, as the case may be after section 24 . (5) Section 6211(b)(4)(A) of such Code is amended by inserting 24A by reason of subsection (d) thereof, after 24 by