Detailed Instructions: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Problem:SECTION 1. SHORT TITLE.

This Act may be cited as the ''Refundable Child Tax Credit
Eligibility Verification Reform Act of 2013''.

SEC. 2. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION
OF THE CHILD TAX CREDIT.

(a) In General.--Subsection (d) of section 24 of the Internal
Revenue Code of 1986 is amended by inserting after paragraph (4) the
following new paragraph:
''(5) Identification requirement with respect to
taxpayer.--
''(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) Limitation.--Subparagraph (A) shall not apply
to the extent the tentative minimum tax (as defined in
section 55(b)(1)(A)) exceeds the credit allowed under
section 32.''.
(b) Omission Treated as Mathematical or Clerical Error.--
Subparagraph (I) of section 6213(g)(2) of such Code is amended to read
as follows:
''(I) an omission of a correct social security
number required under section 24(d)(5) (relating to
refundable portion of child tax credit), or a correct
TIN under section 24(e) (relating to child tax credit),
to be included on a return,''.
(c) Conforming Amendment.--Subsection (e) of section 24 of such
Code is amended by inserting ''With Respect to Qualifying Children''
after ''Identification Requirement'' in the heading thereof.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

SEC. 3. RESTRICTIONS ON TAXPAYERS WHO IMPROPERLY CLAIMED REFUNDABLE
PORTION OF THE CHILD TAX CREDIT IN PRIOR YEAR.

(a) In General.--Subsection (d) of section 24 of the Internal
Revenue Code of 1986 is amended by inserting after paragraph (5) the
following new paragraph:
''(6) Restrictions on taxpayers who improperly claimed
credit in prior year.--
''(A) Taxpayers making prior fraudulent or reckless
claims.--
''(i) In general.--No credit shall be
allowed under this subsection for any taxable
year in the disallowance period.
''(ii) Disallowance period.--For purposes
of clause (i), the disallowance period is--
''(I) the period of 10 taxable
years after the most recent taxable
year for which there was a final
determination that the taxpayer's claim
of credit under this subsection was due
to fraud, and
''(II) the period of 2 taxable
years after the most recent taxable
year for which there was a final
determination that the taxpayer's claim
of credit under this subsection was due
to reckless or intentional disregard of
rules and regulations (but not due to
fraud).
''(B) Taxpayers making improper prior claims.--In
the case of a taxpayer who is denied credit under this
subsection for any taxable year as a result of the
deficiency procedures under subchapter B of chapter 63,
no credit shall be allowed under this subsection for
any subsequent taxable year unless the taxpayer
provides such information as the Secretary may require
to demonstrate eligibility for such credit.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.

SEC. 4. CHECKLIST FOR PAID PREPARERS TO VERIFY ELIGIBILITY FOR
REFUNDABLE PORTION OF THE CHILD TAX CREDIT; PENALTY FOR
FAILURE TO MEET DUE DILIGENCE REQUIREMENTS.

(a) In General.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe a form (similar to Form 8867) which is
required to be completed by paid income tax return preparers in
connection with claims for the refundable portion of the child tax
credit under section 24(d) of the Internal Revenue Code of 1986.
(b) Penalty.--Section 6695 of the Internal Revenue Code of 1986
(relating to other assessable penalties with respect to the preparation
of tax returns for other persons) is amended by adding at the end the
following new subsection:
''(h) Failure To Be Diligent in Determining Eligibility for
Refundable Portion of Child Tax Credit.--Any person who is a tax return
preparer with respect to any return or claim for refund who fails to
comply with due diligence requirements imposed by the Secretary by
regulations with respect to determining eligibility for, or the amount
of, the credit allowable by section 24(d) shall pay a penalty of $500
for each such failure.''.
(c) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.
Solution:
Refundable Child Tax Credit Eligibility Verification Reform Act of 2013 - Amends the Internal Revenue Code, with respect to the child tax credit, to require taxpayers claiming such credit to provide their social security numbers on their tax returns. Prohibits taxpayers who improperly claimed such credit in a previous year from claiming such credit during a disallowance period of: (1) 2 years for claims made with reckless or intentional disregard of rules governing such credit, or (2) 10 years for fraudulent claims. Requires the Secretary of the Treasury to prescribe a form for completion by paid income tax preparers in connection with claims for the refundable portion of the child tax credit. Imposes a penalty on preparers who fail to comply with due diligence requirements for claiming the refundable portion of the credit.