I 

113TH CONGRESS 

1ST SESSION H. R. 556 

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 

FEBRUARY 6, 2013 

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 2013’’. 

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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.—Subsection (d) of section 24 of the 

5 Internal Revenue Code of 1986 is amended by inserting 

6 after paragraph (4) the following new paragraph: 

7 ‘‘(5) IDENTIFICATION REQUIREMENT WITH RE8 SPECT TO TAXPAYER.— 

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

10 not apply to any taxpayer for any taxable year 

11 unless the taxpayer includes the taxpayer’s so12 cial security number on the return of tax for 

13 such taxable year. 

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) OMISSION TREATED AS MATHEMATICAL OR

24 CLERICAL ERROR.—Subparagraph (I) of section 

25 6213(g)(2) of such Code is amended to read as follows: 

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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.—Subsection (e) of 

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

9 RESPECT TO QUALIFYING CHILDREN’’ after ‘‘IDENTI10 FICATION REQUIREMENT’’ in the heading thereof. 

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

12 this section shall apply to taxable years beginning after 

13 the date of the enactment of this Act. 

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.—Subsection (d) of section 24 of the 

18 Internal Revenue Code of 1986 is amended by inserting 

19 after paragraph (5) 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.— 

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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 

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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 the date of the enactment of this Act. 

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.—Section 6695 of the Internal Revenue 

21 Code of 1986 (relating to other assessable penalties with 

22 respect to the preparation of tax returns for other per23 sons) is amended by adding at the end the following new 

24 subsection: 

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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 (c) EFFECTIVE DATE.—The amendment made by 

10 this section shall apply to taxable years beginning after 

11 the date of the enactment of this Act. 

Æ 

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