[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4528 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 4528

 To amend the Internal Revenue Code of 1986 to require individuals to 
 provide their Social Security number in order to claim the refundable 
                    portion of the child tax credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 27, 2010

  Mr. Sam Johnson of Texas (for himself and Ms. Ginny Brown-Waite of 
   Florida) 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 individuals to 
 provide their Social Security number in order to claim the refundable 
                    portion of the child tax credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

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 adding at the end 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) Omission treated as mathematical or clerical 
                error.--Any failure to meet the requirement of 
                subparagraph (A) shall be treated as a mathematical or 
                clerical error and assessed according to section 
                6213(b)(1).''.
    (b) 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.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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