Child Tax Credit Integrity Preservation Act of 2015

Bill: 114-s-53
Sponsor: full_name: Sen. Vitter, David [R-LA]
Introduced: 2015-01-07
Policy area: Taxation
Subjects: Income tax credits

Social security and elderly assistance

Tax administration and collection, taxpayers

Tax treatment of families
Latest action: action_date: 2015-01-07
text: Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5172-5173)

Summaries:
action_date: 2015-01-07
action_desc: Introduced in Senate
text: <p><strong>Child Tax Credit Integrity Preservation Act of 2015</strong></p> <p>Amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide a valid identification number (i.e., a Social Security account number issued by the Social Security Administration) on their tax returns in addition to the name and identification number of each qualifying child.</p>

tv_txt: II 114th CONGRESS 1st Session S. 53 IN THE SENATE OF THE UNITED STATES January 7, 2015 Mr. Vitter introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to clarify eligibility for the child tax credit.

1. Short title This Act may be cited as the Child Tax Credit Integrity Preservation Act of 2015 . 2. Eligibility for child tax credit (a) In general Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended to read as follows: (e) Identification requirement (1) In general No credit shall be allowed under this section to any taxpayer unless— (A) such taxpayer includes the taxpayer's valid identification number on the return of tax for the taxable year, and (B) with respect to any qualifying child, the taxpayer includes the name and taxpayer identification number of such qualifying child on such return of tax. (2) Valid identification number For purposes of paragraph (1), the term valid identification number means a social security number issued to an individual by the Social Security Administration. Such term shall not include a TIN issued by the Internal Revenue Service. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.