[Congressional Record Volume 170, Number 27 (Monday, February 12, 2024)]
[Senate]
[Page S956]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mrs. HYDE-SMITH:
  S. 3798. A bill to amend the Internal Revenue Code of 1986 to require 
taxpayers claiming the child and earned income tax credits, and their 
qualifying children, to have a valid social security number for 
employment purposes; to the Committee on Finance.
  Mrs. HYDE-SMITH. Madam President, I ask unanimous consent that the 
text of the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 3798

         Be it enacted by the Senate and House of Representatives 
     of the United States of America in Congress assembled,

     SECTION 1. CHILD TAX CREDIT IDENTIFICATION REQUIREMENTS.

         (a) In General.--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 a taxpayer with respect to any qualifying child 
     unless the taxpayer includes the social security number of--
         ``(A) such child, and
         ``(B) the taxpayer (and, in the case of a joint return, 
     the taxpayer's spouse),
     on the return of tax for the taxable year.
         ``(2) Social security number.--For purposes of paragraph 
     (1), with respect to an individual and a taxable year, 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--
         ``(A) to a citizen of the United States or 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, and
         ``(B) before the due date for the return of tax for such 
     taxable year.
     Such term shall not include any social security number which 
     does not indicate that the individual to whom the number is 
     issued is authorized to work in the United States.''.
         (b) Math Error Authority.--
         (1) Subparagraph (I) of section 6213(g)(2) of the 
     Internal Revenue Code of 1986 is amended by striking ``TIN'' 
     and inserting ``social security number''.
         (2) Subparagraph (L) of section 6213(g)(2) of such Code 
     is amended--
         (A) by striking ``a TIN'' and inserting ``a TIN or social 
     security number, as applicable,'', and
         (B) by striking ``such TIN'' both places it appears and 
     inserting ``such TIN or social security number''.
         (c) Conforming Amendment.--Subsection (h) of section 24 
     of the Internal Revenue Code of 1986 is amended by striking 
     paragraph (7).
         (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2023.

     SEC. 2. EARNED INCOME CREDIT IDENTIFICATION REQUIREMENTS.

         (a) In General.--Subsection (m) of section 32 of the 
     Internal Revenue Code of 1986 is amended by striking ``clause 
     (II) (or that portion of clause (III) that relates to clause 
     (II)) of section 205(c)(2)(B)(i) of the Social Security Act'' 
     and inserting ``subclause (II) (or that portion of subclause 
     (III) that relates to subclause (II)) of section 
     205(c)(2)(B)(i) of the Social Security Act, or any other 
     social security number which does not indicate that the 
     individual to whom the number is issued is authorized to work 
     in the United States''.
         (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2023.

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