[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 3798 Introduced in Senate (IS)]

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118th CONGRESS
  2d Session
                                S. 3798

    To amend the Internal Revenue Code of 1986 to require taxpayers 
claiming the child and earned income tax credits, and their qualifying 
    children, to have a valid social security number for employment 
                               purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           February 12, 2024

Mrs. Hyde-Smith 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 require taxpayers 
claiming the child and earned income tax credits, and their qualifying 
    children, to have a valid social security number for employment 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CHILD TAX CREDIT IDENTIFICATION REQUIREMENTS.

    (a) In General.--Subsection (e) of section 24 of the Internal 
Revenue Code of 1986 is amended to read as follows:
    ``(e) Identification Requirements.--
            ``(1) In general.--No credit shall be allowed under this 
        section to a taxpayer with respect to any qualifying child 
        unless the taxpayer includes the social security number of--
                    ``(A) such child, and
                    ``(B) the taxpayer (and, in the case of a joint 
                return, the taxpayer's spouse),
        on the return of tax for the taxable year.
            ``(2) Social security number.--For purposes of paragraph 
        (1), with respect to an individual and a taxable year, the term 
        `social security number' means a social security number issued 
        to an individual by the Social Security Administration, but 
        only if the social security number is issued--
                    ``(A) to a citizen of the United States or pursuant 
                to subclause (I) (or that portion of subclause (III) 
                that relates to subclause (I)) of section 
                205(c)(2)(B)(i) of the Social Security Act, and
                    ``(B) before the due date for the return of tax for 
                such taxable year.
        Such term shall not include any social security number which 
        does not indicate that the individual to whom the number is 
        issued is authorized to work in the United States.''.
    (b) Math Error Authority.--
            (1) Subparagraph (I) of section 6213(g)(2) of the Internal 
        Revenue Code of 1986 is amended by striking ``TIN'' and 
        inserting ``social security number''.
            (2) Subparagraph (L) of section 6213(g)(2) of such Code is 
        amended--
                    (A) by striking ``a TIN'' and inserting ``a TIN or 
                social security number, as applicable,'', and
                    (B) by striking ``such TIN'' both places it appears 
                and inserting ``such TIN or social security number''.
    (c) Conforming Amendment.--Subsection (h) of section 24 of the 
Internal Revenue Code of 1986 is amended by striking paragraph (7).
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2023.

SEC. 2. EARNED INCOME CREDIT IDENTIFICATION REQUIREMENTS.

    (a) In General.--Subsection (m) of section 32 of the Internal 
Revenue Code of 1986 is amended by striking ``clause (II) (or that 
portion of clause (III) that relates to clause (II)) of section 
205(c)(2)(B)(i) of the Social Security Act'' and inserting ``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, or any 
other social security number which does not indicate that the 
individual to whom the number is issued is authorized to work in the 
United States''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2023.
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