Sec. 301. Social security number required to claim the refundable portion of the child tax credit
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/bill/113/s/18/is/section-301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection
(d)of section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Paragraph
(1)shall not apply to any taxpayer for any taxable year unless the taxpayer includes the taxpayer’s Social Security number on the return of tax for such taxable year. In the case of a joint return, the requirement of subparagraph
(A)shall be treated as met if the Social Security number of either spouse is included on such return. Subparagraph
(A)shall not apply to the extent the tentative minimum tax (as defined in section 55(b)(1)(A)) exceeds the credit allowed under section 32. . Subparagraph
(I)of section 6213(g)(2) of such Code is amended to read as follows: an omission of a correct Social Security number required under section 24(d)(5) (relating to refundable portion of child tax credit), or a correct TIN under section 24(e) (relating to child tax credit), to be included on a return, . Subsection
(e)of section 24 of such Code is amended by inserting after With Respect to Qualifying Children in the heading thereof. Identification Requirement The amendments made by this section shall apply to taxable years beginning after December 31, 2012.