Child Tax Credit Protection Act of 2017

Bill: 115-hr-1919
Sponsor: full_name: Rep. Ferguson, A. Drew, IV [R-GA-3]
Introduced: 2017-04-05
Policy area: Taxation
Subjects: Income tax credits

Tax administration and collection, taxpayers

Tax treatment of families
Latest action: action_date: 2017-04-05
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2017-04-05
action_desc: Introduced in House
text: <p><strong>Child Tax Credit Protection Act of 201</strong><b>7</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 (i.e., a Social Security account number issued by the Social Security Administration) on their tax returns in addition to the name and taxpayer identification number of each qualifying child. A &quot;valid identification number&quot; does not include a taxpayer identification number issued by the Internal Revenue Service. </p>

tv_txt: I 115th CONGRESS 1st Session H. R. 1919 IN THE HOUSE OF REPRESENTATIVES April 5, 2017 Mr. Ferguson (for himself, Mr. Duncan of Tennessee , Mr. Barton , Mr. Grothman , and Mr. Franks of Arizona ) 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 Protection Act of 2017 . 2. Eligibility for child tax credit (a) In general Section 24(e)(1) of the Internal Revenue Code of 1986 is amended by striking under this section to a taxpayer and all that follows and inserting “under this section to any taxpayer unless— (1) such taxpayer includes the taxpayer’s valid identification number (and, in the case of a joint return, the valid identification number of the taxpayer’s spouse) on the return of tax for the taxable year, and (2) with respect to any qualifying child, the taxpayer includes the name and taxpayer identification number of such qualifying child on such return of tax. . (b) Valid identification number Section 24(e) of such Code is amended by adding at the end the following new paragraph: (3) Valid identification number For purposes of this subsection, 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. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.