I 

114TH CONGRESS 

1ST SESSION H. R. 2334 

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

include their social security numbers on the income tax return as a 

condition of claiming the refundable portion of the child tax credit, 

and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 14, 2015 

Mr. SAM JOHNSON of Texas 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 

individuals to include their social security numbers on 

the income tax return as a condition of claiming the 

refundable portion of the child tax credit, and for other 

purposes. 

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 2015’’. 


ebenthall on DSK5SPTVN1PROD with BILLS
2 

•HR 2334 IH

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 ‘‘(5) IDENTIFICATION REQUIREMENT WITH RE8 SPECT TO TAXPAYER AND QUALIFYING CHILD.— 

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

10 not apply to any taxpayer for any taxable year 

11 unless the taxpayer includes on the return of 

12 tax for such taxable year the taxpayer’s social 

13 security number. 

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

15 joint return, the requirement of subparagraph 

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

17 number of either spouse is included on such re18 turn. 

19 ‘‘(C) LIMITATION.—Subparagraph (A) 

20 shall not apply to the extent the tentative min21 imum tax (as defined in section 55(b)(1)(A)) 

22 exceeds the credit allowed under section 32.’’. 

23 (b) OMISSIONS TREATED AS MATHEMATICAL OR

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

25 is amended to read as follows: 


ebenthall on DSK5SPTVN1PROD with BILLS
3 

•HR 2334 IH

1 ‘‘(I) an omission of a correct social secu2 rity number required under section 24(d)(5) 

3 (relating to refundable portion of child tax cred4 it), or a correct TIN under section 24(e) (relat5 ing to child tax credit), to be included on a re6 turn,’’. 

7 (c) CONFORMING AMENDMENT.—Section 24(e) of 

8 such Code is amended by inserting ‘‘WITH RESPECT TO

9 QUALIFYING CHILDREN’’ after ‘‘IDENTIFICATION RE10 QUIREMENT’’ in the heading thereof. 

11 (d) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to taxable years beginning after 

13 December 31, 2015. 

14 SEC. 3. RESTRICTIONS ON TAXPAYERS WHO IMPROPERLY 

15 CLAIMED REFUNDABLE PORTION OF THE 

16 CHILD TAX CREDIT IN PRIOR YEAR. 

17 (a) IN GENERAL.—Section 24(d) of the Internal Rev18 enue Code of 1986, as amended by this Act, is amended 

19 by adding at the end the following new paragraph: 

20 ‘‘(6) RESTRICTIONS ON TAXPAYERS WHO IM21 PROPERLY CLAIMED CREDIT IN PRIOR YEAR.— 

22 ‘‘(A) TAXPAYERS MAKING PRIOR FRAUDU23 LENT OR RECKLESS CLAIMS.— 


ebenthall on DSK5SPTVN1PROD with BILLS
4 

•HR 2334 IH

1 ‘‘(i) IN GENERAL.—No credit shall be 

2 allowed under this subsection for any tax3 able year in the disallowance period. 

4 ‘‘(ii) DISALLOWANCE PERIOD.—For 

5 purposes of clause (i), the disallowance pe6 riod is— 

7 ‘‘(I) the period of 10 taxable 

8 years after the most recent taxable 

9 year for which there was a final deter10 mination that the taxpayer’s claim of 

11 credit under this subsection was due 

12 to fraud, and 

13 ‘‘(II) the period of 2 taxable 

14 years after the most recent taxable 

15 year for which there was a final deter16 mination that the taxpayer’s claim of 

17 credit under this subsection was due 

18 to reckless or intentional disregard of 

19 rules and regulations (but not due to 

20 fraud). 

21 ‘‘(B) TAXPAYERS MAKING IMPROPER

22 PRIOR CLAIMS.—In the case of a taxpayer who 

23 is denied credit under this subsection for any 

24 taxable year as a result of the deficiency proce25 dures under subchapter B of chapter 63, no 


ebenthall on DSK5SPTVN1PROD with BILLS
5 

•HR 2334 IH

1 credit shall be allowed under this subsection for 

2 any subsequent taxable year unless the taxpayer 

3 provides such information as the Secretary may 

4 require to demonstrate eligibility for such cred5 it.’’. 

6 (b) EFFECTIVE DATE.—The amendment made by 

7 this section shall apply to taxable years beginning after 

8 December 31, 2015. 

9 SEC. 4. CHECKLIST FOR PAID PREPARERS TO VERIFY ELI10 GIBILITY FOR REFUNDABLE PORTION OF 

11 THE CHILD TAX CREDIT; PENALTY FOR FAIL12 URE TO MEET DUE DILIGENCE REQUIRE13 MENTS. 

14 (a) IN GENERAL.—The Secretary of the Treasury (or 

15 the Secretary’s delegate) shall prescribe a form (similar 

16 to Form 8867) which is required to be completed by paid 

17 income tax return preparers in connection with claims for 

18 the refundable portion of the child tax credit under section 

19 24(d) of the Internal Revenue Code of 1986. 

20 (b) PENALTY.— 

21 (1) IN GENERAL.—Section 6695 of the Internal 

22 Revenue Code of 1986 is amended by redesignating 

23 subsection (h) as subsection (i) and by inserting 

24 after subsection (g) following new subsection: 


ebenthall on DSK5SPTVN1PROD with BILLS
6 

•HR 2334 IH

1 ‘‘(h) FAILURE TO BE DILIGENT IN DETERMINING

2 ELIGIBILITY FOR REFUNDABLE PORTION OF CHILD TAX

3 CREDIT.—Any person who is a tax return preparer with 

4 respect to any return or claim for refund who fails to com5 ply with due diligence requirements imposed by the Sec6 retary by regulations with respect to determining eligi7 bility for, or the amount of, the credit allowable by section 

8 24(d) shall pay a penalty of $500 for each such failure.’’. 

9 (2) INFLATION ADJUSTMENT.—Section 

10 6695(h)(1) of such Code, as so redesignated, is 

11 amended— 

12 (A) by striking ‘‘and (g)’’ and inserting 

13 ‘‘(g), and (h)’’, and 

14 (B) by striking ‘‘determined by sub15 stituting’’ and all that follows and inserting the 

16 following: ‘‘determined by substituting for ‘cal17 endar year 1992’ in subparagraph (B) there18 of— 

19 ‘‘(A) except as provided in subparagraph 

20 (B), ‘calendar year 2013’, and 

21 ‘‘(B) in the case of the dollar amount 

22 under subsection (h), ‘calendar year 2015’.’’. 

23 (c) EFFECTIVE DATE.— 

24 (1) IN GENERAL.—Except as provided in para25 graph (2), the amendments made by this section 


ebenthall on DSK5SPTVN1PROD with BILLS
7 

•HR 2334 IH

1 shall apply to taxable years beginning after Decem2 ber 31, 2015. 

3 (2) SUBSECTION (b)(2).—The amendments 

4 made by subsection (b)(2) shall apply to returns or 

5 claims for refund filed in a calendar year beginning 

6 after December 31, 2016. 

Æ 


ebenthall on DSK5SPTVN1PROD with BILLS