[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 53 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 53

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


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                   IN THE SENATE OF THE UNITED STATES

                            January 7, 2015

  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 2015''.

SEC. 2. ELIGIBILITY FOR CHILD TAX CREDIT.

    (a) In General.--Subsection (e) of section 24 of the Internal 
Revenue Code of 1986 is amended to read as follows:
    ``(e) Identification Requirement.--
            ``(1) In general.--No credit shall be allowed under this 
        section to any taxpayer unless--
                    ``(A) such taxpayer includes the taxpayer's valid 
                identification number on the return of tax for the 
                taxable year, and
                    ``(B) with respect to any qualifying child, the 
                taxpayer includes the name and taxpayer identification 
                number of such qualifying child on such return of tax.
            ``(2) Valid identification number.--For purposes of 
        paragraph (1), the term `valid identification number' means a 
        social security number issued to an individual by the Social 
        Security Administration. Such term shall not include a TIN 
        issued by the Internal Revenue Service.''.
    (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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