IN THE SENATE OF THE UNITED STATES
January 23 (legislative day, January 3), 2013
Mr. Vitter introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to clarify eligibility for the child tax credit.
This Act may be cited as
Child Tax Credit Integrity
Preservation Act of 2013
Eligibility for child tax credit
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
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
with respect to any qualifying child, the taxpayer includes the name and taxpayer identification number of such qualifying child on such return of tax.
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.