I 

113TH CONGRESS 

1ST SESSION H. R. 3788 

To repeal the reductions in military retirement benefits made by the Bipartisan Budget Act of 2013 and 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 

DECEMBER 19, 2013 

Mr. FITZPATRICK (for himself, Mr. BROOKS of Alabama, Mr. WESTMORELAND, Mr. BENISHEK, Mr. DAINES, Mr. HALL, Mr. ISSA, Mr. ADERHOLT, Mr. YOHO, Mr. WILSON of South Carolina, Mr. RODNEY DAVIS

of Illinois, Mr. HUDSON, Mr. COTTON, Mr. RICE of South Carolina, Mr. 

BILIRAKIS, Mr. JOHNSON of Ohio, Mr. HUIZENGA of Michigan, Mr. 

LANCE, Mr. MCCAUL, Mr. BARLETTA, Mr. ROTHFUS, Mr. WOMACK, Mr. 

GRIFFIN of Arkansas, Mr. SESSIONS, Mr. GUTHRIE, Mr. WILLIAMS, Mr. 

RENACCI, Mr. CRAMER, Mr. MCKINLEY, Mr. DESANTIS, Mr. WALDEN, 

Mr. DUNCAN of South Carolina, Mr. POSEY, Mr. WHITFIELD, Mr. 

JONES, Mrs. ROBY, Mr. POE of Texas, Mr. FLORES, Mr. KELLY of Pennsylvania, Mr. THOMPSON of Pennsylvania, Mr. MURPHY of Pennsylvania, 

Mr. SHUSTER, Mr. BARROW of Georgia, Mr. MICA, Mr. PERRY, and Mr. 

ROGERS of Alabama) introduced the following bill; which was referred to 

the Committee on Ways and Means, and in addition to the Committee 

on Armed Services, for a period to be subsequently determined by the 

Speaker, in each case for consideration of such provisions as fall within 

the jurisdiction of the committee concerned 

A BILL 

To repeal the reductions in military retirement benefits made 

by the Bipartisan Budget Act of 2013 and to require 

inclusion of the taxpayer’s social security number to 

claim the refundable portion of the child tax credit. 


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•HR 3788 IH

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

3 SECTION 1. REPEAL OF REDUCTIONS IN MILITARY RETIRE4 MENT BENEFITS MADE BY BIPARTISAN 

5 BUDGET ACT OF 2013. 

6 As of the date of the enactment of the Bipartisan 

7 Budget Act of 2013, section 403 of such Act is repealed 

8 and title 10, United States Code, is amended to read as 

9 such title would read if such section had never been en10 acted. 

11 SEC. 2. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 

12 THE REFUNDABLE PORTION OF THE CHILD 

13 TAX CREDIT. 

14 (a) IN GENERAL.—Subsection (d) of section 24 of the 

15 Internal Revenue Code of 1986 is amended by adding at 

16 the end the following new paragraph: 

17 ‘‘(5) IDENTIFICATION REQUIREMENT WITH RE18 SPECT TO TAXPAYER.— 

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

20 not apply to any taxpayer for any taxable year 

21 unless the taxpayer includes the taxpayer’s So22 cial Security number on the return of tax for 

23 such taxable year. 

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

25 joint return, the requirement of subparagraph 


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•HR 3788 IH

1 (A) shall be treated as met if the Social Secu2 rity number of either spouse is included on such 

3 return. 

4 ‘‘(C) LIMITATION.—Subparagraph (A) 

5 shall not apply to the extent the tentative min6 imum tax (as defined in section 55(b)(1)(A)) 

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

8 (b) OMISSION TREATED AS MATHEMATICAL OR

9 CLERICAL ERROR.—Subparagraph (I) of section 

10 6213(g)(2) of such Code is amended to read as follows: 

11 ‘‘(I) an omission of a correct Social Secu12 rity number required under section 24(d)(5) 

13 (relating to refundable portion of child tax cred14 it), or a correct TIN under section 24(e) (relat15 ing to child tax credit), to be included on a re16 turn,’’. 

17 (c) CONFORMING AMENDMENT.—Subsection (e) of 

18 section 24 of such Code is amended by inserting ‘‘WITH

19 RESPECT TO QUALIFYING CHILDREN’’ after ‘‘IDENTI20 FICATION REQUIREMENT’’ in the heading thereof. 

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

22 this section shall apply to taxable years beginning after 

23 the date of the enactment of this Act. 

Æ 


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