I 

115TH CONGRESS 

1ST SESSION H. R. 1671 

To amend the Internal Revenue Code of 1986 to require the provision of 

social security numbers as a condition of receiving the health insurance 

premium tax credit. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 22, 2017 

Mr. BARLETTA (for himself and Mr. MCCAUL) 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 require 

the provision of social security numbers as a condition 

of receiving the health insurance premium tax credit. 

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 ‘‘Verify First Act’’. 

5 SEC. 2. PROVISION OF SOCIAL SECURITY NUMBER AS CON6 DITION OF RECEIVING THE HEALTH INSUR7 ANCE PREMIUM TAX CREDIT. 

8 (a) APPLICATION TO CURRENT HEALTH INSURANCE

9 PREMIUM TAX CREDIT.—Section 36B of the Internal 


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1 Revenue Code of 1986, as in effect for months beginning 

2 before January 1, 2020, is amended by redesignating sub3 section (g) as subsection (h) and by inserting after sub4 section (f) the following new subsection: 

5 ‘‘(g) SOCIAL SECURITY NUMBER REQUIREMENT.— 

6 ‘‘(1) IN GENERAL.—No premium shall be taken 

7 into account under subsection (b)(2)(A) with respect 

8 to any individual for any taxable year unless the tax9 payer includes such individual’s social security num10 ber on the return of tax for the taxable year. 

11 ‘‘(2) APPLICATION TO ADVANCE PAYMENT.—No 

12 advance payment of the credit allowed under this 

13 section with respect to any premium described in 

14 paragraph (1) with respect to any individual shall be 

15 made under section 1412 of the Patient Protection 

16 and Affordable Care Act unless the Secretary, in 

17 consultation with the Commissioner of Social Secu18 rity and the Secretary of Homeland Security, has 

19 verified the social security number of such indi20 vidual. 

21 ‘‘(3) SOCIAL SECURITY NUMBER.—For pur22 poses of this subsection, the term ‘social security 

23 number’ means a social security number issued to an 

24 individual by the Social Security Administration 

25 (other than a social security number issued pursuant 


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1 to clause (II) (or that portion of clause (III) that re2 lates to clause (II)) of section 205(c)(2)(B)(i) of the 

3 Social Security Act) on or before the due date for 

4 filing the return for the taxable year (for purposes 

5 of paragraph (2), before the close of the month to 

6 which the advance payment relates).’’. 

7 (b) APPLICATION TO NEW HEALTH INSURANCE PRE8 MIUM TAX CREDIT.—Section 36B of the Internal Revenue 

9 Code of 1986, as in effect for months beginning after De10 cember 31, 2019, is amended by adding at the end the 

11 following new subsection: 

12 ‘‘(h) SOCIAL SECURITY NUMBER REQUIREMENT.— 

13 ‘‘(1) IN GENERAL.—No amount shall be taken 

14 into account under subparagraph (A) or (B) of sub15 section (b)(1) with respect to any individual for any 

16 taxable year unless the taxpayer includes such indi17 vidual’s social security number on the return of tax 

18 for the taxable year. 

19 ‘‘(2) APPLICATION TO ADVANCE PAYMENT.—No 

20 advance payment of the credit allowed under this 

21 section with respect to any amount described in 

22 paragraph (1) with respect to any individual shall be 

23 made under section 1412 of the Patient Protection 

24 and Affordable Care Act unless the Secretary, in 

25 consultation with the Commissioner of Social SecuVerDate Sep 11 2014 21:12 Mar 27, 2017 Jkt 069200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1671.IH H1671

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1 rity and the Secretary of Homeland Security, has 

2 verified the social security number of such indi3 vidual. 

4 ‘‘(3) SOCIAL SECURITY NUMBER.—For pur5 poses of this subsection, the term ‘social security 

6 number’ means a social security number issued to an 

7 individual by the Social Security Administration 

8 (other than a social security number issued pursuant 

9 to clause (II) (or that portion of clause (III) that re10 lates to clause (II)) of section 205(c)(2)(B)(i) of the 

11 Social Security Act) on or before the due date for 

12 filing the return for the taxable year (for purposes 

13 of paragraph (2), before the close of the month to 

14 which the advance payment relates).’’. 

15 (c) OMISSION OF CORRECT SOCIAL SECURITY NUM16 BER TREATED AS MATHEMATICAL OR CLERICAL

17 ERROR.—Section 6213(g)(2) is amended by striking 

18 ‘‘and’’ at the end of subparagraph (P), by striking the 

19 period at the end of subparagraph (Q) and inserting a 

20 comma, and by inserting after subparagraph (Q) the fol21 lowing new subparagraph: 

22 ‘‘(R) an omission of a correct social secu23 rity number required under subsection (h)(1) of 

24 section 36B (subsection (g)(1) of section 36B 


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1 in the case of months beginning before January 

2 1, 2020) to be included on a return.’’. 

3 (d) EFFECTIVE DATES.— 

4 (1) APPLICATION TO CURRENT HEALTH INSUR5 ANCE PREMIUM TAX CREDIT.— 

6 (A) IN GENERAL.—Except as otherwise 

7 provided in this paragraph, the amendment 

8 made by subsection (a) shall apply to taxable 

9 years ending after the date of the enactment of 

10 this Act. 

11 (B) ADVANCE PAYMENT.—Section 

12 36B(g)(2) of the Internal Revenue Code of 

13 1986, as amended by this section and as in ef14 fect for months beginning before January 1, 

15 2020, shall apply to months beginning after the 

16 date of the enactment of this Act. 

17 (2) APPLICATION TO NEW HEALTH INSURANCE

18 PREMIUM TAX CREDIT.—The amendment made by 

19 subsection (b) shall apply to months beginning after 

20 December 31, 2019, in taxable years ending after 

21 such date. 

22 (3) TREATMENT AS MATHEMATICAL OR CLER23 ICAL ERROR.—The amendments made by subsection 


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1 (c) shall apply to taxable years ending after the date 

2 of the enactment of this Act. 

Æ 


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