We don’t have a summary available yet.
The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Feb 14, 2017.
Stop Handouts to Unauthorized Taxpayers Act of 2017 or the SHUT Act of 2017
This bill 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.
The bill prohibits the Department of the Treasury or any delegate of Treasury from issuing an individual taxpayer identification number unless the supporting documentary evidence is submitted to a Treasury employee.