Text: H.R.2817 — 115th Congress (2017-2018)All Information (Except Text)

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Introduced in House (06/07/2017)


115th CONGRESS
1st Session
H. R. 2817


To amend the Internal Revenue Code of 1986 to clarify eligibility for the child tax credit.


IN THE HOUSE OF REPRESENTATIVES

June 7, 2017

Mr. Messer 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 clarify eligibility for 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 “Child Tax Credit Integrity Preservation Act”.

SEC. 2. Eligibility for child tax credit.

(a) In general.—Section 24(e) of the Internal Revenue Code of 1986 is amended to read as follows:

“(e) Identification requirements.—

“(1) IN GENERAL.—No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year—

“(A) the name of such qualifying child, and

“(B) the valid identification number of the taxpayer (and, in the case of a joint return, the taxpayer’s spouse) and such qualifying child.

“(2) VALID IDENTIFICATION NUMBER.—

“(A) IN GENERAL.—For purposes of this subsection, the term ‘valid identification number’ means—

“(i) in the case of the taxpayer and any spouse of the taxpayer, a social security number issued to the individual by the Social Security Administration on or before the due date for filing the return for the taxable year, and

“(ii) in the case of a qualifying child, a taxpayer identification number issued on or before the due date for filing such return.

“(B) EXCEPTION FOR INDIVIDUALS PROHIBITED FROM ENGAGING IN EMPLOYMENT IN UNITED STATES.—For purposes of subparagraph (A)(i), the term ‘social security number’ shall not include the social security number of an individual who is prohibited from engaging in employment in the United States.”.


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