[Congressional Record Volume 160, Number 119 (Monday, July 28, 2014)]
[Extensions of Remarks]
[Page E1250]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                CHILD TAX CREDIT IMPROVEMENT ACT OF 2014

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                               speech of

                           HON. PHIL GINGREY

                               of georgia

                    in the house of representatives

                         Friday, July 25, 2014

  Mr. GINGREY of Georgia. Mr. Speaker, I rise in support of H.R. 4935, 
the Child Tax Credit Improvement Act. Under current law, the child tax 
credit is not indexed for inflation. The bill before us today would 
index the child tax credit for inflation, as well as achieve the 
important step of abolishing the so-called ``marriage penalty'' in 
current tax code.
  Importantly, the Child Tax Credit Improvement Act also contains a 
provision to require those filers claiming the refundable portion of 
the tax credit to provide a Social Security Number. This seems like 
pure common sense, but right now, the IRS accepts the use of the 
Individual Taxpayer Identification Number (ITIN) to get this credit. An 
ITIN number demonstrates only that someone has taxable income, not that 
they are in the country legally. In fact, a 2011 Treasury Inspector 
General report found that $4.2 billion in refundable tax credits were 
issued to individuals not authorized to work in the United States.
  In this Congress and in the 112th Congress, I cosponsored legislation 
to require the inclusion of a Social Security Number on a tax return as 
a prerequisite to receiving the refundable portion of the child tax 
credit, and I am glad to see the inclusion of that language in the bill 
before us today.
  Mr. Speaker, while we must take steps to reduce the burden on 
hardworking parents in this nation, I also believe that we must work to 
ensure that people do not abuse our tax system to receive tax credits 
for which they are not eligible. The legislation before us today 
accomplishes both of those goals.
  I urge my colleagues to join me in supporting this bill.

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