113 HR 856 IH: To amend the Internal Revenue Code of 1986 to require the social security number of the student and the employer identification number of the educational institution for purposes of education tax credits. U.S. House of Representatives 2013-02-27 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 1st Session H. R. 856 IN THE HOUSE OF REPRESENTATIVES February 27, 2013 Mrs. Black (for herself, Mr. Schock, Mr. Westmoreland, and Mr. Roe of Tennessee) 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 the social security number of the student and the employer identification number of the educational institution for purposes of education tax credits.

1.

Social security number and employer identification number required for education tax credits

(a)

In general

Paragraph (1) of section 25A(g) of the Internal Revenue Code of 1986 is amended— (1)by striking taxpayer identification number and inserting social security number, and (2)by inserting , and the employer identification number of any institution to which qualified tuition and related expenses were paid with respect to such individual, after such individual. (b)

Omission treated as mathematical or clerical error

Subparagraph (J) of section 6213(g)(2) of such Code is amended by striking TIN and inserting social security number and employer identification number. (c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2013.