Sec. 451. EARNED INCOME CREDIT DENIED TO INDIVIDUALS NOT AUTHORIZED TO BE EMPLOYED IN THE UNITED STATES

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## SEC. 451 EARNED INCOME CREDIT DENIED TO INDIVIDUALS NOT AUTHORIZED TO BE EMPLOYED IN THE UNITED STATES ###

(a)In General Section 32(c)(1) of the Internal Revenue Code of 1986 (relating to individuals eligible to claim the earned income credit) is amended by adding at the end the following new subparagraph: > > ##### “(F) Identification number requirement > > The term ‘**eligible individual**’ does not include any individual who does not include on the return of tax for the taxable year— > > > ###### “(i) > > such individual's taxpayer identification number, and > > > ###### “(ii) > > if the individual is married (within the meaning of section 7703), the taxpayer identification number of such individual's spouse.” > . ###

(b)Special Identification Number Section 32 of such Code is amended by adding at the end the following new subsection: > > ###### “(l) Identification Numbers > > Solely for purposes of subsections (c)(1)(F) and (c)(3)(D), a taxpayer identification number means a social security number issued to an individual by the Social Security Administration (other than a social security number issued pursuant to clause

(II)(or that portion of clause

(III)that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act).” > . ###

(c)Extension of Procedures Applicable to Mathematical or Clerical Errors Section 6213(g)(2) of such Code (relating to the definition of mathematical or clerical errors) is amended by striking “ and ” at the end of subparagraph (D), by striking the period at the end of subparagraph

(E)and inserting a comma, and by inserting after subparagraph

(E)the following new subparagraphs: > > ##### “(F) > > an omission of a correct taxpayer identification number required under section 32 (relating to the earned income credit) to be included on a return, and > > > ##### “(G) > > an entry on a return claiming the credit under section 32 with respect to net earnings from self-employment described in section 32(c)(2)(A) to the extent the tax imposed by section 1401 (relating to self-employment tax) on such net earnings has not been paid.” > . ###

(d)Effective Date The amendments made by this section shall apply with respect to returns the due date for which (without regard to extensions) is more than 30 days after the date of the enactment of this Act. # TITLE V CHILD PROTECTION