Sec. 302. Requiring social security number for child tax credit and denying such credit for aliens receiving work authorization pursuant to certain deferred action programs
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Section 24(e) of the Internal Revenue Code of 1986 is amended— by inserting , and the taxpayer identification number of the taxpayer, after of such qualifying child , and by adding at the end the following: For purposes of the preceding sentence, the term . taxpayer identification number shall have the meaning given such term under section 32(m). The amendment made by this section shall apply to taxable years beginning after December 31, 2015.