II 

Calendar No. 300 

113TH CONGRESS 

2D SESSION S. 1977 

To repeal section 403 of the Bipartisan Budget Act of 2013, relating to 

an annual adjustment of retired pay for members of the Armed Forces 

under the age of 62, and to provide an offset. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 30, 2014 

Ms. AYOTTE (for herself, Mr. GRAHAM, Mr. WICKER, Ms. COLLINS, and Mr. 

CHAMBLISS) introduced the following bill; which was read the first time 

FEBRUARY 3, 2014 

Read the second time and placed on the calendar 

A BILL 

To repeal section 403 of the Bipartisan Budget Act of 2013, 

relating to an annual adjustment of retired pay for members of the Armed Forces under the age of 62, and 

to provide an offset. 

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Honor Our Promise 

5 Act’’. 


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•S 1977 PCS

1 SEC. 2. REPEAL OF REDUCTIONS MADE BY BIPARTISAN 

2 BUDGET ACT OF 2013. 

3 (a) ADJUSTMENT OF RETIREMENT PAY.—Section 

4 403 of the Bipartisan Budget Act of 2013 is repealed as 

5 of the date of the enactment of such Act. 

6 (b) CONFORMING AMENDMENT.—Title X of the De7 partment of Defense Appropriations Act, 2014 (division 

8 C of Public Law 113–76) is hereby repealed. 

9 SEC. 3. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 

10 THE REFUNDABLE PORTION OF THE CHILD 

11 TAX CREDIT. 

12 (a) IN GENERAL.—Subsection (e) of section 24 of the 

13 Internal Revenue Code of 1986 is amended to read as fol14 lows: 

15 ‘‘(e) IDENTIFICATION REQUIREMENT WITH RESPECT

16 TO QUALIFYING CHILDREN.— 

17 ‘‘(1) IN GENERAL.—Subject to paragraph (2), 

18 no credit shall be allowed under this section to a tax19 payer with respect to any qualifying child unless the 

20 taxpayer includes the name and taxpayer identifica21 tion number of such qualifying child on the return 

22 of tax for the taxable year. 

23 ‘‘(2) REFUNDABLE PORTION.—Subsection 

24 (d)(1) shall not apply to any taxpayer with respect 

25 to any qualifying child unless the taxpayer includes 

26 the name and social security number of such qualiVerDate Mar 15 2010 23:02 Feb 03, 2014 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1977.PCS S1977

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•S 1977 PCS

1 fying child on the return of tax for the taxable 

2 year.’’. 

3 (b) OMISSION TREATED AS MATHEMATICAL OR

4 CLERICAL ERROR.—Subparagraph (I) of section 

5 6213(g)(2) of the Internal Revenue Code of 1986 is 

6 amended to read as follows: 

7 ‘‘(I) an omission of a correct TIN under 

8 section 24(e)(1) (relating to child tax credit) or 

9 a correct Social Security number required 

10 under section 24(e)(2) (relating to refundable 

11 portion of child tax credit), to be included on a 

12 return,’’. 

13 (c) EFFECTIVE DATE.—The amendments made by 

14 this section shall apply to taxable years beginning after 

15 the date of the enactment of this Act. 


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Calendar No. 300 

113TH CONGRESS 

2D SESSION S. 1977 

A BILL 

To repeal section 403 of the Bipartisan Budget Act 

under the age of 62, and to provide an offset. tired pay for members of the Armed Forces of 2013, relating to an annual adjustment of reFEBRUARY 3, 2014 

Read the second time and placed on the calendar 


tkelley on DSK3SPTVN1PROD with BILLS