[Congressional Record Volume 170, Number 51 (Friday, March 22, 2024)]
[Senate]
[Page S2608]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1782. Mr. LEE submitted an amendment intended to be proposed by 
him to the bill H.R. 2882, to reauthorize the Morris K. Udall and 
Stewart L. Udall Trust Fund, and for other purposes; which was ordered 
to lie on the table; as follows:

       At the appropriate place, insert the following:
       Sec. ____. (a) Identification Requirements for Child Tax 
     Credit.--Subsection (e) of section 24 of the Internal Revenue 
     Code of 1986 is amended to read as follows:
       ``(e) Social Security Number Required.--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 the taxpayer (or the taxpayer's spouse, in 
     the case of a joint return) and 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--
       ``(1) 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
       ``(2) before the due date for such return.''.
       (b) Temporary Rule.--Paragraph (7) of section 24(h) of the 
     Internal Revenue Code of 1986 is amended by inserting ``of 
     the taxpayer (or the taxpayer's spouse, in the case of a 
     joint return) and'' before ``of such child''.
       (c) Effective Dates.--
       (1) In general.--The amendment made by subsection (a) shall 
     apply to taxable years beginning after December 31, 2025.
       (2) Temporary rule.--The amendment made by subsection (b) 
     shall apply to taxable years beginning after December 31, 
     2023.
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