< Back to H.R. 4528 (111th Congress, 2009–2010)

Text of the Refundable Child Tax Credit Eligibility Verification Reform Act

This bill was introduced on January 27, 2010, in a previous session of Congress, but was not enacted. The text of the bill below is as of Jan 27, 2010 (Introduced).

Source: GPO

I

111th CONGRESS

2d Session

H. R. 4528

IN THE HOUSE OF REPRESENTATIVES

January 27, 2010

(for himself and Ms. Ginny Brown-Waite of Florida) 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 require individuals to provide their Social Security number in order to claim the refundable portion of the child tax credit.

1.

Short title

This Act may be cited as the Refundable Child Tax Credit Eligibility Verification Reform Act.

2.

Social Security number required to claim the refundable portion of the child tax credit

(a)

In general

Subsection (d) of section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(5)

Identification requirement with respect to taxpayer

(A)

In general

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.

(B)

Joint returns

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.

(C)

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).

.

(b)

Conforming amendment

Subsection (e) of section 24 of such Code is amended by inserting with respect to qualifying children after Identification requirement in the heading thereof.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.