< Back to H.R. 4225 (103rd Congress, 1993–1994)

Text of To amend the Internal Revenue Code of 1986 to prevent fraudulent claims for the earned income credit.

This bill was introduced on April 14, 1994, in a previous session of Congress, but was not enacted. The text of the bill below is as of Apr 14, 1994 (Introduced).

Source: GPO

HR 4225 IH

103d CONGRESS

2d Session

H. R. 4225

To amend the Internal Revenue Code of 1986 to prevent fraudulent claims for the earned income credit.

IN THE HOUSE OF REPRESENTATIVES

April 14, 1994

Mr. LEHMAN introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to prevent fraudulent claims for the earned income credit.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 32 of the Internal Revenue Code of 1986 (relating to earned income credit) is amended by adding at the end thereof the following new subsection:

    ‘(k) VERIFICATION OF TAXPAYER IDENTIFICATION NUMBERS- The Secretary shall not allow the credit under subsection (a) to any taxpayer until the Secretary has verified that the numbers set forth on the return claiming the credit as--

      ‘(1) the taxpayer identification number of the taxpayer, or

      ‘(2) the taxpayer identification numbers of 1 or more qualifying children,

    are valid.’