[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1333 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 1333

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 4, 2015

 Mr. Westmoreland (for himself, Mr. Jones, Mr. Franks of Arizona, Mr. 
 Sessions, Mr. Grothman, Mr. Cook, Mr. Olson, Mr. Duncan of Tennessee, 
Mr. Conaway, and Mr. Brooks of Alabama) 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 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 2015''.

SEC. 2. ELIGIBILITY FOR CHILD TAX CREDIT.

    (a) In General.--Section 24(e) 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)) (and, 
        in the case of a joint return, the valid identification number 
        (as so defined) of the taxpayer's spouse) 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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