Child Tax Credit Integrity Act

Bill: 118-hr-7813
Sponsor: full_name: Rep. Van Drew, Jefferson [R-NJ-2]
Introduced: 2024-03-22
Policy area: Taxation
Latest action: action_date: 2024-03-22
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2024-03-22
action_desc: Introduced in House
text: <p><strong>Child Tax Credit Integrity Act</strong>&nbsp;</p><p>This bill requires an individual taxpayer to provide social security account numbers to claim the child tax credit. The social security number must be that of the taxpayer and the taxpayer's spouse (for joint returns) and the child named on the tax return.&nbsp;</p>

tv_txt: I 118th CONGRESS 2d Session H. R. 7813 IN THE HOUSE OF REPRESENTATIVES March 22, 2024 Mr. Van Drew (for himself, Ms. Hageman , Mrs. Miller of Illinois , Mr. Nehls , Mr. Lamborn , Mr. Gosar , and Mr. Moore of Alabama ) 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 an individual to provide a social security number to claim the child tax credit.

1. Short title This Act may be cited as the Child Tax Credit Integrity Act . 2. Social security number required for child tax credit (a) In general Section 24(e) of the Internal Revenue Code of 1986 is amended to read as follows: (e) Social security number required (1) In general Except as provided in paragraph (2), no credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of the taxpayer (in the case of a joint return, of both spouses) and of such child on the return of tax for the taxable year. (2) Exception for members of armed services In the case of an individual who is a member of the Armed Forces of the United States, paragraph (1) shall be applied by substituting either spouse for both spouses in such paragraph. (3) Social security number defined For purposes of paragraph (1), the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued— (A) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and (B) before the due date for such return. . (b) Omission treated as mathematical or clerical error Section 6213(g)(I) of such Code is amended by striking TIN and inserting social security number (as defined in section 24(e)) . (c) Conforming amendment Section 24(h) of such Code is amended by striking paragraph (7). (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.