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. 
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 ‘‘Refundable Child Tax 
Credit Eligibility Verification Reform Act of 2013’’. 
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SEC. 2. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 
THE REFUNDABLE PORTION OF THE CHILD 
TAX CREDIT. 
(a) IN GENERAL.—Subsection (d) of section 24 of the 
Internal Revenue Code of 1986 is amended by inserting 
after paragraph (4) the following new paragraph: 
‘‘(5) IDENTIFICATION REQUIREMENT WITH RE-
SPECT TO TAXPAYER.— 
‘‘(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) 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. 
‘‘(C) 
LIMITATION.—Subparagraph 
(A) 
shall not apply to the extent the tentative min-
imum tax (as defined in section 55(b)(1)(A)) 
exceeds the credit allowed under section 32.’’. 
(b) OMISSION TREATED
AS MATHEMATICAL
OR 
CLERICAL
ERROR.—Subparagraph 
(I) 
of 
section 
6213(g)(2) of such Code is amended to read as follows: 
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‘‘(I) an omission of a correct social secu-
rity number required under section 24(d)(5) 
(relating to refundable portion of child tax cred-
it), or a correct TIN under section 24(e) (relat-
ing to child tax credit), to be included on a re-
turn,’’. 
(c) CONFORMING AMENDMENT.—Subsection (e) of 
section 24 of such Code is amended by inserting ‘‘WITH 
RESPECT
TO QUALIFYING CHILDREN’’ after ‘‘IDENTI-
FICATION REQUIREMENT’’ in the heading thereof. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 3. RESTRICTIONS ON TAXPAYERS WHO IMPROPERLY 
CLAIMED REFUNDABLE PORTION OF THE 
CHILD TAX CREDIT IN PRIOR YEAR. 
(a) IN GENERAL.—Subsection (d) of section 24 of the 
Internal Revenue Code of 1986 is amended by inserting 
after paragraph (5) the following new paragraph: 
‘‘(6) RESTRICTIONS ON TAXPAYERS WHO IM-
PROPERLY CLAIMED CREDIT IN PRIOR YEAR.— 
‘‘(A) TAXPAYERS MAKING PRIOR FRAUDU-
LENT OR RECKLESS CLAIMS.— 
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‘‘(i) IN GENERAL.—No credit shall be 
allowed under this subsection for any tax-
able year in the disallowance period. 
‘‘(ii) DISALLOWANCE
PERIOD.—For 
purposes of clause (i), the disallowance pe-
riod is— 
‘‘(I) the period of 10 taxable 
years after the most recent taxable 
year for which there was a final deter-
mination that the taxpayer’s claim of 
credit under this subsection was due 
to fraud, and 
‘‘(II) the period of 2 taxable 
years after the most recent taxable 
year for which there was a final deter-
mination that the taxpayer’s claim of 
credit under this subsection was due 
to reckless or intentional disregard of 
rules and regulations (but not due to 
fraud). 
‘‘(B) 
TAXPAYERS
MAKING
IMPROPER 
PRIOR CLAIMS.—In the case of a taxpayer who 
is denied credit under this subsection for any 
taxable year as a result of the deficiency proce-
dures under subchapter B of chapter 63, no 
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‘‘(h) FAILURE TO BE DILIGENT IN DETERMINING 
ELIGIBILITY FOR REFUNDABLE PORTION OF CHILD TAX 
CREDIT.—Any person who is a tax return preparer with 
respect to any return or claim for refund who fails to com-
ply with due diligence requirements imposed by the Sec-
retary by regulations with respect to determining eligi-
bility for, or the amount of, the credit allowable by section 
24(d) shall pay a penalty of $500 for each such failure.’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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