[Congressional Record Volume 161, Number 10 (Wednesday, January 21, 2015)]
[Senate]
[Page S359]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 89. 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 (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,''.
       (c) 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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