Verify First Act

To amend the Internal Revenue Code of 1986 to require the provision of social security numbers as a condition of receiving the health insurance premium tax credit. 1. Short title This Act may be cited as the Verify First Act 2. Provision of social security number as condition of receiving the health insurance premium tax credit (a) Application to current health insurance premium tax credit Section 36B (g) Social security number requirement (1) In general No premium shall be taken into account under subsection (b)(2)(A) with respect to any individual for any taxable year unless the taxpayer includes such individual’s social security number on the return of tax for the taxable year. (2) Application to advance payment No advance payment of the credit allowed under this section with respect to any premium described in paragraph (1) with respect to any individual shall be made under section 1412 of the Patient Protection and Affordable Care Act unless the Secretary, in consultation with the Commissioner of Social Security and the Secretary of Homeland Security, has verified the social security number of such individual. (3) Social security number For purposes of this subsection, the term social security number . (b) Application to new health insurance premium tax credit Section 36B (h) Social security number requirement (1) In general No amount shall be taken into account under subparagraph (A) or (B) of subsection (b)(1) with respect to any individual for any taxable year unless the taxpayer includes such individual’s social security number on the return of tax for the taxable year. (2) Application to advance payment No advance payment of the credit allowed under this section with respect to any amount described in paragraph (1) with respect to any individual shall be made under section 1412 of the Patient Protection and Affordable Care Act unless the Secretary, in consultation with the Commissioner of Social Security and the Secretary of Homeland Security, has verified the social security number of such individual. (3) Social security number For purposes of this subsection, the term social security number . (c) Omission of correct social security number treated as mathematical or clerical error Section 6213(g)(2) is amended by striking and (R) an omission of a correct social security number required under subsection (h)(1) of section 36B (subsection (g)(1) of section 36B in the case of months beginning before January 1, 2020) to be included on a return. . (d) Effective dates (1) Application to current health insurance premium tax credit (A) In general Except as otherwise provided in this paragraph, the amendment made by subsection (a) shall apply to taxable years ending after the date of the enactment of this Act. (B) Advance payment Section 36B(g)(2) (2) Application to new health insurance premium tax credit The amendment made by subsection (b) shall apply to months beginning after December 31, 2019, in taxable years ending after such date. (3) Treatment as mathematical or clerical error The amendments made by subsection (c) shall apply to taxable years ending after the date of the enactment of this Act.

Summary: Verify First Act This bill amends the Internal Revenue Code to require taxpayers to provide their Social Security numbers on their tax returns to be eligible for the health insurance premium tax credit.