Refundable Child Tax Credit Eligibility Verification Reform Act of 2016

Bill: 114-hr-4722
Sponsor: full_name: Rep. Johnson, Sam [R-TX-3]
Introduced: 2016-03-10
Policy area: Taxation
Subjects: Income tax credits

Tax administration and collection, taxpayers

Tax treatment of families
Latest action: action_date: 2016-03-23
text: Placed on the Union Calendar, Calendar No. 362.

Summaries:
action_date: 2016-03-10
action_desc: Introduced in House
text: <p>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 account number on their tax return. </p>

action_date: 2016-03-23
action_desc: Reported to House with amendment(s)
text: <p><strong>Refundable Child Tax Credit Eligibility Verification Reform Act of 2016</strong></p> <p>(Sec. 2) 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 account number on their tax return. </p>

tv_txt: I 114th CONGRESS 2d Session H. R. 4722 IN THE HOUSE OF REPRESENTATIVES March 10, 2016 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.

1. 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, 2015.

tv_txt: IB Union Calendar No. 362 114th CONGRESS 2d Session H. R. 4722 [Report No. 114–476] IN THE HOUSE OF REPRESENTATIVES March 10, 2016 Mr. Sam Johnson of Texas introduced the following bill; which was referred to the Committee on Ways and Means March 23, 2016 Additional sponsors: Mr. Buchanan and Mr. Renacci March 23, 2016 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on March 10, 2016 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.

1. Short title This Act may be cited as the Refundable Child Tax Credit Eligibility Verification Reform Act of 2016 . 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, 2015.

March 23, 2016 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed