Clarifying the treatment of certain state tax credits

Title XVI of the Social Security Act (42 U.S.C. 1381 et seq.) is amended— (1) in section 1612(b)(19), by striking and any payment and all that follows through credit) and inserting and any refund of State income taxes made to such individual (or such spouse) by reason of a State earned income tax credit (as defined by the Secretary); and (2) in section 1613(a)(11)— (A) in subparagraph (A), by inserting, and any refund of State income taxes made to such individual (or such spouse) by reason of a State child tax credit (as defined by the Secretary) before the semicolon; and (B) in subparagraph (B), by striking and any payment and all that follows through credit) and inserting and any refund of State income taxes made to such individual (or such spouse) by reason of a State earned income tax credit (as defined by the Secretary).