[Congressional Record Volume 160, Number 24 (Monday, February 10, 2014)]
[Senate]
[Page S855]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 2732. Ms. AYOTTE (for herself, Mr. Graham, Mr. Wicker, Mr. 
McConnell, Mr. Cornyn, Mr. Inhofe, Mr. Thune, Mr. Chambliss, Mr. 
Johanns, Mr. Burr, Mr. Boozman, Mr. Coats, Mr. Paul, Mr. Sessions, Mr. 
Enzi, Mr. Roberts, Mr. Isakson, and Mr. Toomey) submitted an amendment 
intended to be proposed by her to the bill S. 1963, to repeal section 
403 of the Bipartisan Budget Act of 2013; which was ordered to lie on 
the table; as follows:

       Strike all after the enacting clause and insert the 
     following:

     SECTION 1. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT 
                   OF 2013.

       (a) Repeals.--
       (1) Adjustment of retirement pay.--Section 403 of the 
     Bipartisan Budget Act of 2013 is repealed as of the date of 
     the enactment of such Act.
       (2) Conforming amendment.--Title X of the Department of 
     Defense Appropriations Act, 2014 (division C of Public Law 
     113-76) is hereby repealed.
       (b) Social Security Number Required to Claim the Refundable 
     Portion of the Child Tax Credit.--
       (1) In general.--Subsection (e) of section 24 of the 
     Internal Revenue Code of 1986 is amended to read as follows:
       ``(e) Identification Requirement With Respect to Qualifying 
     Children.--
       ``(1) In general.--Subject to paragraph (2), no credit 
     shall be allowed under this section to a taxpayer with 
     respect to any qualifying child unless the taxpayer includes 
     the name and taxpayer identification number of such 
     qualifying child on the return of tax for the taxable year.
       ``(2) Refundable portion.--Subsection (d)(1) shall not 
     apply to any taxpayer with respect to any qualifying child 
     unless the taxpayer includes the name and social security 
     number of such qualifying child on the return of tax for the 
     taxable year.''.
       (2) Omission treated as mathematical or clerical error.--
     Subparagraph (I) of section 6213(g)(2) of the Internal 
     Revenue Code of 1986 is amended to read as follows:
       ``(I) an omission of a correct TIN under section 24(e)(1) 
     (relating to child tax credit) or a correct Social Security 
     number required under section 24(e)(2) (relating to 
     refundable portion of child tax credit), to be included on a 
     return,''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.

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