H.R. 2149 - Refundable Child Tax Credit Eligibility Verification Reform Act of 2017

115TH CONGRESS
1ST SESSION

H.R. 2149

To amend the Internal Revenue Code of 1986 to require inclusion of the
taxpayer’s social security number to claim the refundable portion of the child tax credit.

IN THE HOUSE OF REPRESENTATIVES

APRIL 26, 2017

Mr. SAM JOHNSON of Texas introduced the following bill;
which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to require inclusion of the taxpayer’s social security number to claim the refundable portion of the child tax credit.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘‘Refundable Child Tax Credit Eligibility Verification Reform Act of 2017’’.

SEC. 2. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT.

(a) IN GENERAL. — Section 24(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

‘‘(6) IDENTIFICATION REQUIREMENT. —

‘‘(A) IN GENERAL. — 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.

‘‘(B) JOINT RETURNS. — 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.

‘‘(C) SOCIAL SECURITY NUMBER. — For purposes of this paragraph, the term ‘social security number’ means a social security number issued to an individual by the Social Security Administration (other than a social security number issued pursuant to subclause (II) (or that portion of subclause (III) that relates to subclause (II)) of section 205(c)(2)(B)(i) of the Social Security Act).’’.

(b) OMISSIONS TREATED AS MATHEMATICAL OR CLERICAL ERROR. — Section 6213(g)(2)(I) of such Code is amended to read as follows:

‘‘(I) an omission of a correct social security number required under section 24(d)(6) (relating to refundable portion of child tax credit), or a correct TIN required under section (e) (relating to child tax credit), to be included on a return,’’.

(c) EFFECTIVE DATE. — The amendments made by this section shall apply to taxable years beginning after December 31, 2017.