Sec. 1103. Refundable credit program integrity
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Section 24(d), as amended by the preceding provisions of this Act, is amended by redesignating paragraph
(5)as paragraph
(4)and 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. For purposes of this paragraph, 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 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 required under section 24(d)(5) (relating to refundable portion of child tax credit), or a correct TIN required under section 24(e) (relating to child tax credit), to be included on a return, . The heading for section 24(e) is amended by striking and inserting Identification requirements . General identification requirements 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.