Title: SHUT Act of 2017
Policy area: Taxation

Summary:
Stop Handouts to Unauthorized Taxpayers Act of 2017 or the SHUT Act of 2017
This bill amends the Internal Revenue Code to deny the refundable portion of the child tax credit to individuals unless they include their Social Security number on their tax return or otherwise demonstrate that they are authorized to be employed in the United States.
The bill prohibits the Department of the Treasury or any delegate of Treasury from issuing an individual taxpayer identification number unless the supporting documentary evidence is submitted to a Treasury employee.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1041 Introduced in House (IH)]

<DOC>






115th CONGRESS
  1st Session
                                H. R. 1041

   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

                           February 14, 2017

  Mr. Bilirakis (for himself and Mr. Jones) 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stop Handouts to Unauthorized 
Taxpayers Act of 2017'' or the ``SHUT Act of 2017''.

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 inserting after paragraph (2) the 
following new paragraph:
            ``(3) Identification requirement with respect to 
        taxpayer.--
                    ``(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 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 mathematical 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) 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 evidence is submitted to such Secretary or any delegate of 
such Secretary who is an employee within the Department of the 
Treasury.
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