I 

114TH CONGRESS 

2D SESSION H. R. 5297 

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 

MAY 19, 2016 

Mr. MEADOWS (for himself, Mr. MULVANEY, Mr. DUNCAN of South Carolina, 

and Mr. SANFORD) 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 

inclusion of the taxpayer’s social security number to 

claim the refundable portion of the child 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 ‘‘Credits for Kids Act 

5 of 2016’’. 


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1 SEC. 2. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 

2 THE REFUNDABLE PORTION OF THE CHILD 

3 TAX CREDIT. 

4 (a) IN GENERAL.—Section 24(d) of the Internal Rev5 enue Code of 1986 is amended by adding at the end the 

6 following new paragraph: 

7 ‘‘(6) IDENTIFICATION REQUIREMENT.— 

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

9 not apply to any taxpayer for any taxable year 

10 unless the taxpayer includes the taxpayer’s so11 cial security number on the return of tax for 

12 such taxable year. 

13 ‘‘(B) EXCEPTION FOR STATE

14 VERIFICATION.—If the taxpayer attaches to the 

15 return of tax for the taxable year a certification 

16 from the State in which the taxpayer resides 

17 that one or more qualifying children of the tax18 payer resided in the taxpayer’s household for 

19 not less than 6 months during such taxable 

20 year— 

21 ‘‘(i) subparagraph (A) shall not apply 

22 to such taxpayer for such taxable year, and 

23 ‘‘(ii) any qualifying child of such tax24 payer shall be taken into account under 

25 paragraph (1) only if such child is identi26 fied in such certification as having so reVerDate Sep 11 2014 23:46 May 23, 2016 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5297.IH H5297

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1 sided with the taxpayer for such taxable 

2 year. 

3 ‘‘(C) JOINT RETURNS.—In the case of a 

4 joint return, the requirement of subparagraph 

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

6 number of either spouse is included on such re7 turn. 

8 ‘‘(D) SOCIAL SECURITY NUMBER.—For 

9 purposes of this paragraph, the term ‘social se10 curity number’ means a social security number 

11 issued to an individual by the Social Security 

12 Administration (other than a social security 

13 number issued pursuant to subclause (II) (or 

14 that portion of subclause (III) that relates to 

15 subclause (II)) of section 205(c)(2)(B)(i) of the 

16 Social Security Act).’’. 

17 (b) OMISSIONS TREATED AS MATHEMATICAL OR

18 CLERICAL ERROR.—Section 6213(g)(2)(I) of such Code 

19 is amended to read as follows: 

20 ‘‘(I) an omission of the information re21 quired under section 24(d)(6) (relating to re22 fundable portion of child tax credit), or a cor23 rect TIN required under section 24(e) (relating 

24 to child tax credit), to be included on a re25 turn,’’. 


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

2 this section shall apply to taxable years beginning after 

3 December 31, 2015. 

Æ 


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