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H.R. 1674 (113th): SHUT Act of 2013

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

4/23/2013--Introduced. Stop Handouts to Unauthorized Taxpayers Act of 2013 or SHUT Act of 2013 - Amends the Internal Revenue Code to deny the refundable portion of the child tax credit to individuals unless they include their social security number on their tax return or otherwise demonstrate that they are authorized to be employed in the United States.

Prohibits the Secretary of the Treasury or any delegate of the Secretary employed by the Department of the Treasury from issuing an individual taxpayer identification number unless supporting documentary evidence is submitted.