[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4225 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 4225

To amend the Internal Revenue Code of 1986 to prevent fraudulent claims 
                     for the earned income credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 14, 1994

  Mr. Lehman 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 prevent fraudulent claims 
                     for the earned income credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That section 32 of the 
Internal Revenue Code of 1986 (relating to earned income credit) is 
amended by adding at the end thereof the following new subsection:
    ``(k) Verification of Taxpayer Identification Numbers.--The 
Secretary shall not allow the credit under subsection (a) to any 
taxpayer until the Secretary has verified that the numbers set forth on 
the return claiming the credit as--
            ``(1) the taxpayer identification number of the taxpayer, 
        or
            ``(2) the taxpayer identification numbers of 1 or more 
        qualifying children,
are valid.''

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