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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Credits for Kids Act 
of 2016’’. 
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SEC. 2. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 
THE REFUNDABLE PORTION OF THE CHILD 
TAX CREDIT. 
(a) IN GENERAL.—Section 24(d) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
‘‘(6) IDENTIFICATION REQUIREMENT.— 
‘‘(A) IN
GENERAL.—Paragraph (1) shall 
not apply to any taxpayer for any taxable year 
unless the taxpayer includes the taxpayer’s so-
cial security number on the return of tax for 
such taxable year. 
‘‘(B) 
EXCEPTION
FOR
STATE 
VERIFICATION.—If the taxpayer attaches to the 
return of tax for the taxable year a certification 
from the State in which the taxpayer resides 
that one or more qualifying children of the tax-
payer resided in the taxpayer’s household for 
not less than 6 months during such taxable 
year— 
‘‘(i) subparagraph (A) shall not apply 
to such taxpayer for such taxable year, and 
‘‘(ii) any qualifying child of such tax-
payer shall be taken into account under 
paragraph (1) only if such child is identi-
fied in such certification as having so re-
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sided with the taxpayer for such taxable 
year. 
‘‘(C) JOINT RETURNS.—In the case of a 
joint return, the requirement of subparagraph 
(A) shall be treated as met if the social security 
number of either spouse is included on such re-
turn. 
‘‘(D) SOCIAL
SECURITY
NUMBER.—For 
purposes of this paragraph, the term ‘social se-
curity number’ means a social security number 
issued to an individual by the Social Security 
Administration (other than a social security 
number issued pursuant to subclause (II) (or 
that portion of subclause (III) that relates to 
subclause (II)) of section 205(c)(2)(B)(i) of the 
Social Security Act).’’. 
(b) OMISSIONS TREATED
AS MATHEMATICAL
OR 
CLERICAL ERROR.—Section 6213(g)(2)(I) of such Code 
is amended to read as follows: 
‘‘(I) an omission of the information re-
quired under section 24(d)(6) (relating to re-
fundable portion of child tax credit), or a cor-
rect TIN required under section 24(e) (relating 
to child tax credit), to be included on a re-
turn,’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2015. 
Æ 
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