Sec. 4. Offsets

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All balances under United States Enrichment Corporation Fund are hereby permanently rescinded. No amounts may be rescinded from amounts that were designated by the Congress as an emergency requirement pursuant to a concurrent resolution on the budget or the Balanced Budget and Emergency Deficit Control Act of 1985. Section 24(d) 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 on the return of tax for such taxable year the taxpayer’s social security number. 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 that the tentative minimum tax (as defined in section 55(b)(1)(A)) exceeds the credit allowed under section 32. . Section 6213(g)(2)(I) 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, . Section 24(e) 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, 2015. Of the amounts obligated, but not expended, under the Emergency Economic Stabilization Act of 2008 for the Making Home Affordable Program of the Department of the Treasury, the Secretary of the Treasury shall transfer $2,500,000,000 to the general fund of the Treasury. Of the funds made available by section 129 of the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act, 2009, Public Law 110–329 , the unobligated balance is hereby rescinded.

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Pub. L. 110-329

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Sec. 4

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Pub. L.Pub. L. 110-329

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