[Congressional Record Volume 163, Number 196 (Friday, December 1, 2017)]
[Senate]
[Pages S7722-S7723]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1815. Mr. DAINES (for himself, Mrs. Ernst, Mr. Lankford, Mr. 
Moran, Mrs. Fischer, Mr. Inhofe, Mr. Blunt, Mr. Lee, Mr. Risch, and Mr. 
Sasse) submitted an amendment intended to be proposed to amendment SA 
1618 proposed by Mr. McConnell (for Mr. Hatch (for himself and Ms. 
Murkowski)) to the bill H.R. 1, to provide for reconciliation pursuant 
to titles II and V of the concurrent resolution on the budget for 
fiscal year 2018; which was ordered to lie on the table; as follows:


[[Page S7723]]


  

       Beginning on page 43, strike line 16 and all that follows 
     through page 45, line 20 and insert the following:
       ``(4) Partial credit allowed for certain other 
     dependents.--
       ``(A) In general.--The credit determined under subsection 
     (a) (after the application of paragraph (2)) shall be 
     increased by $500 for each dependent of the taxpayer (as 
     defined in section 152) other than a qualifying child 
     described in subsection (c).
       ``(B) Exception for certain noncitizens.--Subparagraph (A) 
     shall not apply with respect to any individual who would not 
     be a dependent if subparagraph (A) of section 152(b)(3) were 
     applied without regard to all that follows `resident of the 
     United States'.
       ``(5) Maximum amount of refundable credit.--
       ``(A) In general.--Subsection (d)(1)(A) shall be applied 
     without regard to paragraphs (2) and (4) of this subsection.
       ``(B) Adjustment for inflation.--In the case of a taxable 
     year beginning after 2017, subsection (d)(1)(A) shall be 
     applied as if the $1,000 amount in subsection (a) were 
     increased (but not to exceed the amount under paragraph (2) 
     of this subsection) by an amount equal to--
       ``(i) such dollar amount, multiplied by
       ``(ii) the cost-of-living adjustment determined under 
     section 1(f)(3) for the calendar year in which the taxable 
     year begins.
     Any increase determined under the preceding sentence shall be 
     rounded to the next highest multiple of $100.
       ``(6) Earned income threshold for refundable credit.--
     Subsection (d)(1)(B)(i) shall be applied by substituting 
     `$2,500' for `$3,000'.
       ``(7) Social security number required.--No credit shall be 
     allowed under subsection (d) to a taxpayer with respect to 
     any qualifying child unless the taxpayer includes the social 
     security number of such child on the return of tax for the 
     taxable year. For purposes of the preceding sentence, the 
     term `social security number' means a social security number 
     issued to an individual by the Social Security 
     Administration, but only if the social security number is 
     issued to a citizen of the United States or is issued 
     pursuant to subclause (I) (or that portion of subclause (III) 
     that relates to subclause (I)) of section 205(c)(2)(B)(i) of 
     the Social Security Act.
       ``(8) Credit allowed with respect to unborn children.--
       ``(A) In general.--The term `qualifying child' includes an 
     unborn child (as defined in section 1841(d) of title 18, 
     United States Code) for any such taxable year if such child 
     is born and issued a social security number (as defined in 
     paragraph (7)) before the due date for the return of tax 
     (without regard to extensions) for the taxable year.
       ``(B) Double credit in case of children unable to claim 
     credit.--In the case of any child born during a taxable year 
     described in paragraph (1) who is not taken into account 
     under subparagraph (A) for the taxable year immediately 
     preceding the taxable year in which the child is born, the 
     amount of the credit determined under this section with 
     respect to such child for the taxable year of the child's 
     birth shall be increased by 100 percent.''.
                                 ______