I 
115TH CONGRESS 
1ST SESSION H. R. 1671 
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. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 22, 2017 
Mr. BARLETTA (for himself and Mr. MCCAUL) 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 
the provision of social security numbers as a condition 
of receiving the health insurance premium 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 ‘‘Verify First Act’’. 
SEC. 2. PROVISION OF SOCIAL SECURITY NUMBER AS CON-
DITION OF RECEIVING THE HEALTH INSUR-
ANCE PREMIUM TAX CREDIT. 
(a) APPLICATION TO CURRENT HEALTH INSURANCE 
PREMIUM TAX CREDIT.—Section 36B of the Internal 
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Revenue Code of 1986, as in effect for months beginning 
before January 1, 2020, is amended by redesignating sub-
section (g) as subsection (h) and by inserting after sub-
section (f) the following new subsection: 
‘‘(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 tax-
payer includes such individual’s social security num-
ber 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 Secu-
rity and the Secretary of Homeland Security, has 
verified the social security number of such indi-
vidual. 
‘‘(3) SOCIAL
SECURITY
NUMBER.—For pur-
poses of this subsection, the term ‘social security 
number’ means a social security number issued to an 
individual by the Social Security Administration 
(other than a social security number issued pursuant 
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to clause (II) (or that portion of clause (III) that re-
lates to clause (II)) of section 205(c)(2)(B)(i) of the 
Social Security Act) on or before the due date for 
filing the return for the taxable year (for purposes 
of paragraph (2), before the close of the month to 
which the advance payment relates).’’. 
(b) APPLICATION TO NEW HEALTH INSURANCE PRE-
MIUM TAX CREDIT.—Section 36B of the Internal Revenue 
Code of 1986, as in effect for months beginning after De-
cember 31, 2019, is amended by adding at the end the 
following new subsection: 
‘‘(h) SOCIAL SECURITY NUMBER REQUIREMENT.— 
‘‘(1) IN GENERAL.—No amount shall be taken 
into account under subparagraph (A) or (B) of sub-
section (b)(1) with respect to any individual for any 
taxable year unless the taxpayer includes such indi-
vidual’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 Secu-
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rity and the Secretary of Homeland Security, has 
verified the social security number of such indi-
vidual. 
‘‘(3) SOCIAL
SECURITY
NUMBER.—For pur-
poses of this subsection, the term ‘social security 
number’ means a social security number issued to an 
individual by the Social Security Administration 
(other than a social security number issued pursuant 
to clause (II) (or that portion of clause (III) that re-
lates to clause (II)) of section 205(c)(2)(B)(i) of the 
Social Security Act) on or before the due date for 
filing the return for the taxable year (for purposes 
of paragraph (2), before the close of the month to 
which the advance payment relates).’’. 
(c) OMISSION OF CORRECT SOCIAL SECURITY NUM-
BER
TREATED
AS
MATHEMATICAL
OR
CLERICAL 
ERROR.—Section 6213(g)(2) is amended by striking 
‘‘and’’ at the end of subparagraph (P), by striking the 
period at the end of subparagraph (Q) and inserting a 
comma, and by inserting after subparagraph (Q) the fol-
lowing new subparagraph: 
‘‘(R) an omission of a correct social secu-
rity number required under subsection (h)(1) of 
section 36B (subsection (g)(1) of section 36B 
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in the case of months beginning before January 
1, 2020) to be included on a return.’’. 
(d) EFFECTIVE DATES.— 
(1) APPLICATION TO CURRENT HEALTH INSUR-
ANCE 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) of the Internal Revenue Code of 
1986, as amended by this section and as in ef-
fect for months beginning before January 1, 
2020, shall apply to months beginning after the 
date of the enactment of this Act. 
(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 CLER-
ICAL ERROR.—The amendments made by subsection 
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