I 
113TH CONGRESS 
1ST SESSION H. R. 1674 
To amend the Internal Revenue Code of 1986 to deny the refundable portion 
of the child tax credit to individuals who are not authorized to be 
employed in the United States and to terminate the use of certifying 
acceptance agents to facilitate the application process for ITINs. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 23, 2013 
Mr. BILIRAKIS 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 deny the 
refundable portion of the child tax credit to individuals 
who are not authorized to be employed in the United 
States and to terminate the use of certifying acceptance 
agents to facilitate the application process for ITINs. 
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 ‘‘Stop Handouts to Un-
authorized Taxpayers Act of 2013’’ or the ‘‘SHUT Act 
of 2013’’. 
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SEC. 2. DENIAL OF REFUNDABLE PORTION OF CHILD TAX 
CREDIT TO INDIVIDUALS NOT AUTHORIZED 
TO BE EMPLOYED IN THE UNITED STATES. 
(a) IN GENERAL.—Subsection (d) of section 24 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end 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 or otherwise demonstrates on 
the return that the taxpayer is authorized to be 
employed in the United States. 
‘‘(B) JOINT RETURNS.—In the case of a 
joint return, the requirement of subparagraph 
(A) shall be treated as met if either spouse 
meets such requirement. 
‘‘(C) OMISSION
TREATED
AS
MATHE-
MATICAL OR CLERICAL ERROR.—Any failure to 
meet the requirement of subparagraph (A) shall 
be treated as a mathematical or clerical error 
and assessed according to section 6213(b)(1).’’. 
(b) CONFORMING AMENDMENT.—Subsection (e) of 
section 24 of such Code is amended by inserting ‘‘WITH 
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RESPECT
TO QUALIFYING CHILDREN’’ after ‘‘IDENTI-
FICATION REQUIREMENT’’ in the heading thereof. 
(c) 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. TERMINATION OF CERTIFYING AGENT PROGRAM. 
Effective on the date of the enactment of this Act, 
no Individual Taxpayer Identification Number may be 
issued by the Secretary of the Treasury (or any delegate 
of such Secretary) unless the supporting documentary evi-
dence is submitted to such Secretary or any delegate of 
such Secretary who is an employee within the Department 
of the Treasury. 
Æ 
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