H.R. 3444 (112th): Child Tax Credit Integrity Preservation Act of 2011

112th Congress, 2011–2013. Text as of Nov 16, 2011 (Introduced).

Status & Summary | PDF | Source: GPO

I

112th CONGRESS

1st Session

H. R. 3444

IN THE HOUSE OF REPRESENTATIVES

November 16, 2011

(for himself and Mr. Westmoreland) 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 clarify eligibility for the child tax credit.

1.

Short title

This Act may be cited as the Child Tax Credit Integrity Preservation Act of 2011.

2.

Eligibility for child tax credit

(a)

In general

Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended by striking under this section to a taxpayer and all that follows and inserting “under this section to any taxpayer unless—

(1)

such taxpayer includes the taxpayer's valid identification number (as defined in section 6428(h)(2)) on the return of tax for the taxable year, and

(2)

with respect to any qualifying child, the taxpayer includes the name and taxpayer identification number of such qualifying child on such return of tax.

.

(b)

Effective date

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