Sec. 1103. Refundable credit program integrity

353 words·~2 min read·/bill/115/hr/1/eh/section-1103

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Section 24(e) is amended to read as follows: No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the name and social security number of such qualifying child on the return of tax for the taxable year. The preceding sentence shall not prevent a qualifying child from being treated as a dependent described in subsection (a)(2). No credit shall be allowed under this section with respect to any individual unless the taxpayer identification number of such individual is included on the return of tax for the taxable year and such identifying number was issued before the due date for filing the return for the taxable year.

For purposes of this subsection, the term social security number means a social security number issued by the Social Security Administration (but only if the social security number is issued 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)). . Section 6213(g)(2)(I) is amended to read as follows: an omission of a correct social security number, or a correct TIN, required under section 24(e) (relating to child tax credit), to be included on a return, . Section 25A(f)(1)(A), as amended by section 1201 of this Act, is amended by striking taxpayer identification number each place it appears and inserting social security number . Section 6213(g)(2)(J) is amended by striking TIN and inserting social security number and employer identification number . Section 32(m) is amended— by striking (other than: and all that follows through of the Social Security Act) , and by inserting before the period at the end the following: , but only if, in the case of subsection (c)(1)(E), the social security number is issued 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 . The amendments made by this section shall apply to taxable years beginning after December 31, 2017.