II 112th CONGRESS 2d Session S. 3083 IN THE SENATE OF THE UNITED STATES May 10, 2012 Mr. Rubio introduced the following bill; which was read twice and referred to the Committee on Finance 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.

1.

Short title

This Act may be cited as the Responsible Child Tax Credit Eligibility Verification Act of 2012.

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, (C)the taxpayer’s employment authorization documentation (Form I–766), (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, 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.