[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6165 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 6165

     To amend the Internal Revenue Code of 1986 to require certain 
nonresident aliens to provide valid immigration documents to claim the 
              refundable portion of the child tax credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 23, 2012

Mr. Gosar (for himself, Mr. Schweikert, Mr. Flake, Mr. Quayle, and Mr. 
Franks of Arizona) 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 certain 
nonresident aliens to provide valid immigration documents 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 ``Responsible Child Tax Credit 
Eligibility Verification Act of 2012''.

SEC. 2. VALID IMMIGRATION DOCUMENTS 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) Valid immigration document requirements.--If a 
        taxpayer is an alien, paragraph (1) shall not apply to such 
        taxpayer for any taxable year unless the taxpayer attaches to 
        the return of tax for such taxable year a photocopy of--
                    ``(A) each page of the taxpayer's passport,
                    ``(B) the taxpayer's nonimmigrant visa or permanent 
                resident card (Form I-551),
                    ``(C) evidence of valid employment authorization in 
                the United States (Form I-766 or Form I-9) under a 
                category that is specified in Federal statute,
                    ``(D) the taxpayer's arrival-departure 
                documentation (Form I-94), and
                    ``(E) with respect to each qualifying alien child 
                of the taxpayer--
                            ``(i) each page of such child's passport,
                            ``(ii) such child's nonimmigrant visa or 
                        permanent resident card (Form I-551), and
                            ``(iii) the arrival-departure documentation 
                        (Form I-94) of such child.
        Any failure to meet the requirements of this subsection shall 
        be treated as a mathematical or clerical error and assessed 
        according to section 6213(b)(1).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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