[Congressional Record Volume 162, Number 79 (Wednesday, May 18, 2016)]
[Senate]
[Page S2981]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4013. Mr. SESSIONS submitted an amendment intended to be proposed 
to amendment SA 3900 proposed by Mr. McConnell (for Mr. Blunt (for 
himself, Mr. Graham, Mr. Cochran, Mrs. Murray, and Mr. Leahy)) to the 
amendment SA 3896 proposed by Ms. Collins (for herself, Mr. Kirk, Mr. 
Reed, and Mr. Tester) to the bill H.R. 2577, making appropriations for 
the Departments of Transportation, and Housing and Urban Development, 
and related agencies for the fiscal year ending September 30, 2016, and 
for other purposes; which was ordered to lie on the table; as follows:

       At the end, add the following:

                     CHAPTER 4--REVENUE PROVISIONS


                    eligibility for child tax credit

       Sec. ___.  (a) 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 any taxpayer unless--
       ``(A) such taxpayer includes the taxpayer's valid 
     identification number on the return of tax for the taxable 
     year, and
       ``(B) with respect to any qualifying child, the taxpayer 
     includes the name and valid identification number of such 
     qualifying child on such return of tax.
       ``(2) Valid identification number.--
       ``(A) In general.--For purposes of this subsection, the 
     term `valid identification number' means a social security 
     number issued to an individual by the Social Security 
     Administration. Such term shall not include a TIN issued by 
     the Internal Revenue Service.
       ``(B) Date of issuance.--No credit shall be allowed under 
     this section if the valid identifying number of the taxpayer 
     was issued after the due date for filing the return for the 
     taxable year.''.
       (b) The amendment made by this section shall apply to 
     taxable years beginning after the date of the enactment of 
     this Act.
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