IB 

Union Calendar No. 362 

114TH CONGRESS 

2D SESSION H. R. 4722 

[Report No. 114–476] 

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

taxpayer’s social security number to claim the refundable portion of 

the child tax credit. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 10, 2016 

Mr. SAM JOHNSON of Texas introduced the following bill; which was referred 

to the Committee on Ways and Means 

MARCH 23, 2016 

Additional sponsors: Mr. BUCHANAN and Mr. RENACCI

MARCH 23, 2016 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on March 10, 2016] 


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•HR 4722 RH

A BILL 

To amend the Internal Revenue Code of 1986 to require 

inclusion of the taxpayer’s social security number to 

claim the refundable portion of the child tax credit. 


sradovich on DSK3TPTVN1PROD with BILLS
3 

•HR 4722 RH

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 ‘‘Refundable Child Tax 

5 Credit Eligibility Verification Reform Act of 2016’’. 

6 SEC. 2. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 

7 THE REFUNDABLE PORTION OF THE CHILD 

8 TAX CREDIT. 

9 (a) IN GENERAL.—Section 24(d) of the Internal Rev10 enue Code of 1986 is amended by adding at the end the 

11 following new paragraph: 

12 ‘‘(6) IDENTIFICATION REQUIREMENT.— 

13 ‘‘(A) IN GENERAL.—Paragraph (1) shall 

14 not apply to any taxpayer for any taxable year 

15 unless the taxpayer includes the taxpayer’s social 

16 security number on the return of tax for such 

17 taxable year. 

18 ‘‘(B) JOINT RETURNS.—In the case of a 

19 joint return, the requirement of subparagraph 

20 (A) shall be treated as met if the social security 

21 number of either spouse is included on such re22 turn. 

23 ‘‘(C) SOCIAL SECURITY NUMBER.—For pur24 poses of this paragraph, the term ‘social security 

25 number’ means a social security number issued 


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•HR 4722 RH

1 to an individual by the Social Security Admin2 istration (other than a social security number 

3 issued pursuant to subclause (II) (or that por4 tion of subclause (III) that relates to subclause 

5 (II)) of section 205(c)(2)(B)(i) of the Social Se6 curity Act).’’. 

7 (b) OMISSIONS TREATED AS MATHEMATICAL OR CLER8 ICAL ERROR.—Section 6213(g)(2)(I) of such Code is 

9 amended to read as follows: 

10 ‘‘(I) an omission of a correct social security 

11 number required under section 24(d)(6) (relating 

12 to refundable portion of child tax credit), or a 

13 correct TIN required under section 24(e) (relat14 ing to child tax credit), to be included on a re15 turn,’’. 

16 (c) EFFECTIVE DATE.—The amendments made by this 

17 section shall apply to taxable years beginning after Decem18 ber 31, 2015. 


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sradovich on DSK3TPTVN1PROD with BILLS
Union Calendar No. 362 

114TH CONGRESS 

2D SESSION H. R. 4722 

[Report No. 114–476] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

child tax credit. number to claim the refundable portion of the require inclusion of the taxpayer’s social security 

MARCH 23, 2016 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


sradovich on DSK3TPTVN1PROD with BILLS