[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5297 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 5297

To amend the Internal Revenue Code of 1986 to require inclusion of the 
 taxpayer's social security number to claim the refundable portion of 
                         the child tax credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 19, 2016

 Mr. Meadows (for himself, Mr. Mulvaney, Mr. Duncan of South Carolina, 
 and Mr. Sanford) 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 inclusion of the 
 taxpayer's social security number 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 ``Credits for Kids Act of 2016''.

SEC. 2. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION 
              OF THE CHILD TAX CREDIT.

    (a) In General.--Section 24(d) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new paragraph:
            ``(6) Identification requirement.--
                    ``(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.
                    ``(B) Exception for state verification.--If the 
                taxpayer attaches to the return of tax for the taxable 
                year a certification from the State in which the 
                taxpayer resides that one or more qualifying children 
                of the taxpayer resided in the taxpayer's household for 
                not less than 6 months during such taxable year--
                            ``(i) subparagraph (A) shall not apply to 
                        such taxpayer for such taxable year, and
                            ``(ii) any qualifying child of such 
                        taxpayer shall be taken into account under 
                        paragraph (1) only if such child is identified 
                        in such certification as having so resided with 
                        the taxpayer for such taxable year.
                    ``(C) Joint returns.--In the case of a joint 
                return, the requirement of subparagraph (A) shall be 
                treated as met if the social security number of either 
                spouse is included on such return.
                    ``(D) Social security number.--For purposes of this 
                paragraph, the term `social security number' means a 
                social security number issued to an individual by the 
                Social Security Administration (other than a social 
                security number issued pursuant to subclause (II) (or 
                that portion of subclause (III) that relates to 
                subclause (II)) of section 205(c)(2)(B)(i) of the 
                Social Security Act).''.
    (b) Omissions Treated as Mathematical or Clerical Error.--Section 
6213(g)(2)(I) of such Code is amended to read as follows:
                    ``(I) an omission of the information required under 
                section 24(d)(6) (relating to refundable portion of 
                child tax credit), or a correct TIN required under 
                section 24(e) (relating to child tax credit), to be 
                included on a return,''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2015.
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