[Congressional Record Volume 161, Number 10 (Wednesday, January 21, 2015)]
[Senate]
[Page S358]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 86. Ms. AYOTTE submitted an amendment intended to be proposed to 
amendment SA 2 proposed by Ms. Murkowski (for herself, Mr. Hoeven, Mr. 
Barrasso, Mr. Risch, Mr. Lee, Mr. Flake, Mr. Daines, Mr. Manchin, Mr. 
Cassidy, Mr. Gardner, Mr. Portman, Mr. Alexander, and Mrs. Capito) to 
the bill S. 1, to approve the Keystone XL Pipeline; which was ordered 
to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. AMERICAN BRIDGE FUND.

       (a) American Bridge Fund.--
       (1) In general.--There is established in the Treasury of 
     the United States a fund to be known as the ``American Bridge 
     Fund'', consisting of such amounts as may be appropriated to 
     such fund as provided in paragraph (2).
       (2) Transfers to fund.--There is hereby appropriated to the 
     American Bridge Fund an amount equivalent to the increase in 
     revenue received in the Treasury by reason of the amendments 
     made by subsection (b), as determined by the Secretary of the 
     Treasury (or the Secretary's delegate).
       (3) Expenditures from fund.--Amounts in the American Bridge 
     Fund shall be made available by the Secretary of 
     Transportation for the purpose of making grants to States for 
     the repair or maintenance of any bridges classified as 
     deficient in the National Bridge Inventory, as authorized 
     under section 144(b) of title 23, United States Code.
       (b) Social Security Number Required to Claim the Refundable 
     Portion of the Child Tax Credit.--
       (1) In general.--Subsection (d) of section 24 of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new paragraph:
       ``(5) Identification requirement with respect to 
     taxpayer.--
       ``(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) 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.''.
       (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 Social Security number 
     required under section 24(d)(5) (relating to refundable 
     portion of child tax credit), or a correct TIN under section 
     24(e) (relating to child tax credit), to be included on a 
     return,''.
       (3) Conforming amendment.--Subsection (e) of section 24 of 
     the Internal Revenue Code of 1986 is amended by inserting 
     ``With Respect to Qualifying Children'' after 
     ``Identification Requirement'' in the heading thereof.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.
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