H.R. 6074 (112th): SHUT Act of 2012

112th Congress, 2011–2013. Text as of Jun 29, 2012 (Introduced).

Status & Summary | PDF | Source: GPO

I

112th CONGRESS

2d Session

H. R. 6074

IN THE HOUSE OF REPRESENTATIVES

June 29, 2012

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 deny the refundable portion of the child tax credit to individuals who are not authorized to be employed in the United States and to terminate the use of certifying acceptance agents to facilitate the application process for ITINs.

1.

Short title

This Act may be cited as the Stop Handouts to Unauthorized Taxpayers Act of 2012 or the SHUT Act of 2012.

2.

Denial of refundable portion of child tax credit to individuals not authorized to be employed in the united states

(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 or otherwise demonstrates on the return that the taxpayer is authorized to be employed in the United States.

(B)

Joint returns

In the case of a joint return, the requirement of subparagraph (A) shall be treated as met if either spouse meets such requirement.

(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.

3.

Termination of certifying agent program

Effective on the date of the enactment of this Act, no Individual Taxpayer Identification Number may be issued by the Secretary of the Treasury (or any delegate of such Secretary) unless the supporting documentary evidence is submitted to such Secretary or any delegate of such Secretary who is an employee within the Department of the Treasury.