I 

109TH CONGRESS 

1ST SESSION H. R. 3410 

To amend the Internal Revenue Code of 1986 to provide a religious exemption 

from providing identifying numbers for dependents to claim certain credits and deductions on a tax return. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 22, 2005 

Mr. HOSTETTLER (for himself, Mr. PAUL, Mr. BURTON of Indiana, Mr. 

PENCE, Ms. FOXX, Mr. BARTLETT of Maryland, Mr. SOUDER, and Mr. 

BUYER) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a religious exemption from providing identifying numbers 

for dependents to claim certain credits and deductions 

on a tax return. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. RELIGIOUS EXEMPTION FROM TIN REQUIRE4 MENTS RELATING TO DEPENDENTS. 

5 (a) IN GENERAL.—Section 6109 of the Internal Rev6 enue Code of 1986 (relating to identifying numbers) is 
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1 amended by adding at the end the following new sub2 section: 

3 ‘‘(i) RELIGIOUS EXEMPTION.— 

4 ‘‘(1) IN GENERAL.—For purposes of any re5 quirement to provide a TIN under a section of this 

6 title specified in paragraph (3), a taxpayer who has 

7 a sincerely held religious belief under which the tax8 payer is conscientiously opposed to obtaining an 

9 identifying number with respect to a qualified de10 pendent may, in lieu of such number, include the fol11 lowing with a return, statement, or other document 

12 required under the authority of this title: 

13 ‘‘(A) An affidavit describing such religious 

14 belief. 

15 ‘‘(B) An affidavit from a third party under 

16 which the third party, under penalty of perjury, 

17 states from personal knowledge that the quali18 fied dependent meets one or more of the quali19 fications of each of the sections specified in 

20 paragraph (3) under which a credit or deduc21 tion is claimed by the taxpayer. 

22 ‘‘(C) Documentation to establish the rela23 tionship of the dependent to the taxpayer. Such 

24 documentation shall include a birth certificate, 
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1 medical record, school record, or insurance 

2 record, or a combination thereof. 

3 ‘‘(2) QUALIFIED DEPENDENT.—For purposes 

4 of paragraph (1), the term ‘qualified dependent’ 

5 means a dependent (as defined in section 152) who 

6 is described in paragraph (1)(B) or (5)(C) of section 

7 151(c). 

8 ‘‘(3) CREDIT AND DEDUCTION SECTIONS SPECI9 FIED.—For purposes of paragraph (1), the sections 

10 specified in this paragraph are— 

11 ‘‘(A) section 21 (relating to expenses for 

12 household and dependent care services nec13 essary for gainful employment), 

14 ‘‘(B) section 23 (relating to adoption ex15 penses), 

16 ‘‘(C) section 24 (relating to child tax cred17 it), 

18 ‘‘(D) section 25A (relating to Hope and 

19 Lifetime Learning Credits). 

20 ‘‘(E) section 32 (relating to earned income 

21 credit), and 

22 ‘‘(F) section 151 (relating to allowance of 

23 deductions for personal exemptions).’’. 
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1 (b) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2004. 

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