[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 192 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 192

   To amend the Internal Revenue Code of 1986 to deny the refundable 
 portion of the child tax credit to individuals who are not authorized 
    to be employed in the United States and to terminate the use of 
certifying acceptance agents to facilitate the application process for 
                                 ITINs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 7, 2015

Mr. Bilirakis 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 deny the refundable 
 portion of the child tax credit to individuals who are not authorized 
    to be employed in the United States and to terminate the use of 
certifying acceptance agents to facilitate the application process for 
                                 ITINs.

    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 ``Stop Handouts to Unauthorized 
Taxpayers Act of 2015'' or the ``SHUT Act of 2015''.

SEC. 2. DENIAL OF REFUNDABLE PORTION OF CHILD TAX CREDIT TO INDIVIDUALS 
              NOT AUTHORIZED TO BE EMPLOYED IN THE UNITED STATES.

    (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 or otherwise 
                demonstrates on the return that the taxpayer is 
                authorized to be employed in the United States.
                    ``(B) Joint returns.--In the case of a joint 
                return, the requirement of subparagraph (A) shall be 
                treated as met if either spouse meets such requirement.
                    ``(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.

SEC. 3. TERMINATION OF CERTIFYING AGENT PROGRAM.

    Effective on the date of the enactment of this Act, no Individual 
Taxpayer Identification Number may be issued by the Secretary of the 
Treasury (or any delegate of such Secretary) unless the supporting 
documentary evidence is submitted to such Secretary or any delegate of 
such Secretary who is an employee within the Department of the 
Treasury.
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