H. R. 4528
IN THE HOUSE OF REPRESENTATIVES
January 27, 2010
Mr. Sam Johnson of Texas (for himself and Ms. Ginny Brown-Waite of Florida) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to require individuals to provide their Social Security number in order to claim the refundable portion of the child tax credit.
This Act may be cited as the
Refundable Child Tax Credit
Eligibility Verification Reform Act.
Social Security number required to claim the refundable portion of the child tax credit
Subsection (d) of section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
Identification requirement with respect to taxpayer
Paragraph (1) shall not apply to any taxpayer for any taxable year unless the taxpayer includes the taxpayer’s Social Security number on the return of tax for such taxable year.
In the case of a joint return, the requirement of subparagraph (A) shall be treated as met if the Social Security number of either spouse is included on such return.
Omission treated as mathematical or clerical error
Any failure to meet the requirement of subparagraph (A) shall be treated as a mathematical or clerical error and assessed according to section 6213(b)(1).
Subsection (e) of section 24 of such Code is amended by
with respect to
qualifying children after
Identification requirement in the heading
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.