Title: Refundable Child Tax Credit Eligibility Verification Reform Act of 2017
Policy area: Taxation

Summary:
Refundable Child Tax Credit Eligibility Verification Reform Act of 2017
This bill amends the Internal Revenue Code to require taxpayers who are claiming the refundable portion of the child tax credit to include their Social Security number on their tax return.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2149 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2149

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

                             April 26, 2017

   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 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 Representatives 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 2017''.

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 Revenue 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 social 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 return.
                    ``(C) Social security number.--For purposes of this 
                paragraph, 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 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 a correct social security 
                number required under section 24(d)(6) (relating to 
                refundable portion of child tax credit), or a correct 
                TIN required under section 24(e) (relating to child tax 
                credit), to be included on a return,''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2017.
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