I 
113TH CONGRESS 
1ST SESSION H. R. 3788 
To repeal the reductions in military retirement benefits made by the Bipar-
tisan Budget Act of 2013 and 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 
DECEMBER 19, 2013 
Mr. FITZPATRICK (for himself, Mr. BROOKS of Alabama, Mr. WESTMORE-
LAND, Mr. BENISHEK, Mr. DAINES, Mr. HALL, Mr. ISSA, Mr. ADER-
HOLT, Mr. YOHO, Mr. WILSON of South Carolina, Mr. RODNEY DAVIS 
of Illinois, Mr. HUDSON, Mr. COTTON, Mr. RICE of South Carolina, Mr. 
BILIRAKIS, Mr. JOHNSON of Ohio, Mr. HUIZENGA of Michigan, Mr. 
LANCE, Mr. MCCAUL, Mr. BARLETTA, Mr. ROTHFUS, Mr. WOMACK, Mr. 
GRIFFIN of Arkansas, Mr. SESSIONS, Mr. GUTHRIE, Mr. WILLIAMS, Mr. 
RENACCI, Mr. CRAMER, Mr. MCKINLEY, Mr. DESANTIS, Mr. WALDEN, 
Mr. DUNCAN of South Carolina, Mr. POSEY, Mr. WHITFIELD, Mr. 
JONES, Mrs. ROBY, Mr. POE of Texas, Mr. FLORES, Mr. KELLY of Penn-
sylvania, Mr. THOMPSON of Pennsylvania, Mr. MURPHY of Pennsylvania, 
Mr. SHUSTER, Mr. BARROW of Georgia, Mr. MICA, Mr. PERRY, and Mr. 
ROGERS of Alabama) introduced the following bill; which was referred to 
the Committee on Ways and Means, and in addition to the Committee 
on Armed Services, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
the jurisdiction of the committee concerned 
A BILL 
To repeal the reductions in military retirement benefits made 
by the Bipartisan Budget Act of 2013 and to require 
inclusion of the taxpayer’s social security number to 
claim the refundable portion of the child tax credit. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. REPEAL OF REDUCTIONS IN MILITARY RETIRE-
MENT 
BENEFITS 
MADE 
BY 
BIPARTISAN 
BUDGET ACT OF 2013. 
As of the date of the enactment of the Bipartisan 
Budget Act of 2013, section 403 of such Act is repealed 
and title 10, United States Code, is amended to read as 
such title would read if such section had never been en-
acted. 
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 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. 
‘‘(B) JOINT RETURNS.—In the case of a 
joint return, the requirement of subparagraph 
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(A) shall be treated as met if the Social Secu-
rity number of either spouse is included on such 
return. 
‘‘(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: 
‘‘(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. 
Æ 
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