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S. 91 (113th): Child Tax Credit Integrity Preservation Act of 2013


The text of the bill below is as of Jan 23, 2013 (Introduced). The bill was not enacted into law.


II

113th CONGRESS

1st Session

S. 91

IN THE SENATE OF THE UNITED STATES

January 23 (legislative day, January 3), 2013

introduced the following bill; which was read twice and referred to the Committee on Finance

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 2013 .

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.