[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 91 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                 S. 91

 To amend the Internal Revenue Code of 1986 to clarify eligibility for 
                         the child tax credit.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

             January 23 (legislative day, January 3), 2013

  Mr. Vitter 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 clarify eligibility for 
                         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 ``Child Tax Credit Integrity 
Preservation Act of 2013''.

SEC. 2. ELIGIBILITY FOR CHILD TAX CREDIT.

    (a) In General.--Subsection (e) of section 24 of the Internal 
Revenue Code of 1986 is amended by striking ``under this section to a 
taxpayer'' and all that follows and inserting ``under this section to 
any taxpayer unless--
            ``(1) such taxpayer includes the taxpayer's valid 
        identification number (as defined in section 6428(h)(2)) on the 
        return of tax for the taxable year, and
            ``(2) with respect to any qualifying child, the taxpayer 
        includes the name and taxpayer identification number of such 
        qualifying child on such return of tax.''.
    (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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