Verify First Act

Summary: Verify First Act  This bill amends the Internal Revenue Code to require taxpayers to provide their Social Security numbers on their tax returns to be eligible for the health insurance premium tax credit. 

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Verify First Act''.

SEC. 2. PROVISION OF SOCIAL SECURITY NUMBER AS CONDITION OF RECEIVING 
              THE HEALTH INSURANCE PREMIUM TAX CREDIT.

    (a) Application to Current Health Insurance Premium Tax Credit.--
Section 36B of the Internal Revenue Code of 1986, as in effect for 
months beginning before January 1, 2020, is amended by redesignating 
subsection (g) as subsection (h) and by inserting after subsection (f) 
the following new subsection:
    ``(g) Social Security Number Requirement.--
            ``(1) In general.--No premium shall be taken into account 
        under subsection (b)(2)(A) with respect to any individual for 
        any taxable year unless the taxpayer includes such individual's 
        social security number on the return of tax for the taxable 
        year.
            ``(2) Application to advance payment.--No advance payment 
        of the credit allowed under this section with respect to any 
        premium described in paragraph (1) with respect to any 
        individual shall be made under section 1412 of the Patient 
        Protection and Affordable Care Act unless the Secretary, in 
        consultation with the Commissioner of Social Security and the 
        Secretary of Homeland Security, has verified the social 
        security number of such individual.
            ``(3) Social security number.--For purposes of this 
        subsection, the term `social security number' means a social 
        security number issued to an individual by the Social Security 
        Administration (other than a social security number issued 
        pursuant to clause (II) (or that portion of clause (III) that 
        relates to clause (II)) of section 205(c)(2)(B)(i) of the 
        Social Security Act) on or before the due date for filing the 
        return for the taxable year (for purposes of paragraph (2), 
        before the close of the month to which the advance payment 
        relates).''.
    (b) Application to New Health Insurance Premium Tax Credit.--
Section 36B of the Internal Revenue Code of 1986, as in effect for 
months beginning after December 31, 2019, is amended by adding at the 
end the following new subsection:
    ``(h) Social Security Number Requirement.--
            ``(1) In general.--No amount shall be taken into account 
        under subparagraph (A) or (B) of subsection (b)(1) with respect 
        to any individual for any taxable year unless the taxpayer 
        includes such individual's social security number on the return 
        of tax for the taxable year.
            ``(2) Application to advance payment.--No advance payment 
        of the credit allowed under this section with respect to any 
        amount described in paragraph (1) with respect to any 
        individual shall be made under section 1412 of the Patient 
        Protection and Affordable Care Act unless the Secretary, in 
        consultation with the Commissioner of Social Security and the 
        Secretary of Homeland Security, has verified the social 
        security number of such individual.
            ``(3) Social security number.--For purposes of this 
        subsection, the term `social security number' means a social 
        security number issued to an individual by the Social Security 
        Administration (other than a social security number issued 
        pursuant to clause (II) (or that portion of clause (III) that 
        relates to clause (II)) of section 205(c)(2)(B)(i) of the 
        Social Security Act) on or before the due date for filing the 
        return for the taxable year (for purposes of paragraph (2), 
        before the close of the month to which the advance payment 
        relates).''.
    (c) Omission of Correct Social Security Number Treated as 
Mathematical or Clerical Error.--Section 6213(g)(2) is amended by 
striking ``and'' at the end of subparagraph (P), by striking the period 
at the end of subparagraph (Q) and inserting a comma, and by inserting 
after subparagraph (Q) the following new subparagraph:
                    ``(R) an omission of a correct social security 
                number required under subsection (h)(1) of section 36B 
                (subsection (g)(1) of section 36B in the case of months 
                beginning before January 1, 2020) to be included on a 
                return.''.
    (d) Effective Dates.--
            (1) Application to current health insurance premium tax 
        credit.--
                    (A) In general.--Except as otherwise provided in 
                this paragraph, the amendment made by subsection (a) 
                shall apply to taxable years ending after the date of 
                the enactment of this Act.
                    (B) Advance payment.--Section 36B(g)(2) of the 
                Internal Revenue Code of 1986, as amended by this 
                section and as in effect for months beginning before 
                January 1, 2020, shall apply to months beginning after 
                the date of the enactment of this Act.
            (2) Application to new health insurance premium tax 
        credit.--The amendment made by subsection (b) shall apply to 
        months beginning after December 31, 2019, in taxable years 
        ending after such date.
            (3) Treatment as mathematical or clerical error.--The 
        amendments made by subsection (c) shall apply to taxable years 
        ending after the date of the enactment of this Act.