Neal’s plan also creates a “safe harbor” provision for parents who are mistakenly sent the benefit. Many parents who are caring for a child one year may not the next, but since eligibility is based on prior year income the IRS may still send them a check anyway. The “safe harbor” provision aims to prevent parents of poorer and moderate incomes from being saddled with a surprise bill at tax time because the IRS incorrectly assumed they were owed the child benefit, excluding them from requirements to pay the bill back at the end of the year.

Ah yes, previous year’s income. What could go wrong? There’s nothing that could go wrong.