Child Tax Credit Integrity Preservation Act

Bill: 115-hr-2817
Sponsor: full_name: Rep. Messer, Luke [R-IN-6]
Introduced: 2017-06-07
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: 2017-06-07
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2017-06-07
action_desc: Introduced in House
text: <p><b>Child Tax Credit Integrity Preservation Act </b></p> <p>This bill amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide a valid identification number on their tax returns in addition to the name and identification number of each qualifying child. </p> <p>A &quot;valid identification number&quot; includes: (1) in the case of the taxpayer or a spouse, a Social Security number issued by the Social Security Administration; and (2) in the case of the qualifying child, a taxpayer identification number. It does not include the Social Security number of an individual who is prohibited from engaging in employment in the United States. </p>

tv_txt: I 115th CONGRESS 1st Session H. R. 2817 IN THE HOUSE OF REPRESENTATIVES June 7, 2017 Mr. Messer 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 clarify eligibility for the child tax credit.

1. Short title This Act may be cited as the Child Tax Credit Integrity Preservation Act . 2. Eligibility for child tax credit (a) In general Section 24(e) of the Internal Revenue Code of 1986 is amended to read as follows: (e) Identification requirements (1) In general No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year— (A) the name of such qualifying child, and (B) the valid identification number of the taxpayer (and, in the case of a joint return, the taxpayer’s spouse) and such qualifying child. (2) Valid identification number (A) In general For purposes of this subsection, the term valid identification number means— (i) in the case of the taxpayer and any spouse of the taxpayer, a social security number issued to the individual by the Social Security Administration on or before the due date for filing the return for the taxable year, and (ii) in the case of a qualifying child, a taxpayer identification number issued on or before the due date for filing such return. (B) Exception for individuals prohibited from engaging in employment in United States For purposes of subparagraph (A)(i), the term social security number shall not include the social security number of an individual who is prohibited from engaging in employment in the United States. .