To amend the Internal Revenue Code of 1986 to provide a religious exemption from providing identifying numbers for dependents to claim certain credits and deductions on a tax return.

Amends the Internal Revenue Code to allow a taxpayer who is conscientiously opposed, on religious grounds, to obtaining a taxpayer identification number (TIN) for a qualified dependent, for purposes of obtaining certain tax benefits for such dependent, to submit certain documentation supporting his or her religious beliefs in lieu of obtaining a TIN.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3410 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 3410

   To amend the Internal Revenue Code of 1986 to provide a religious 
 exemption from providing identifying numbers for dependents to claim 
            certain credits and deductions on a tax return.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 22, 2005

   Mr. Hostettler (for himself, Mr. Paul, Mr. Burton of Indiana, Mr. 
 Pence, Ms. Foxx, Mr. Bartlett of Maryland, Mr. Souder, and Mr. Buyer) 
 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 provide a religious 
 exemption from providing identifying numbers for dependents to claim 
            certain credits and deductions on a tax return.

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

SECTION 1. RELIGIOUS EXEMPTION FROM TIN REQUIREMENTS RELATING TO 
              DEPENDENTS.

    (a) In General.--Section 6109 of the Internal Revenue Code of 1986 
(relating to identifying numbers) is amended by adding at the end the 
following new subsection:
    ``(i) Religious Exemption.--
            ``(1) In general.--For purposes of any requirement to 
        provide a TIN under a section of this title specified in 
        paragraph (3), a taxpayer who has a sincerely held religious 
        belief under which the taxpayer is conscientiously opposed to 
        obtaining an identifying number with respect to a qualified 
        dependent may, in lieu of such number, include the following 
        with a return, statement, or other document required under the 
        authority of this title:
                    ``(A) An affidavit describing such religious 
                belief.
                    ``(B) An affidavit from a third party under which 
                the third party, under penalty of perjury, states from 
                personal knowledge that the qualified dependent meets 
                one or more of the qualifications of each of the 
                sections specified in paragraph (3) under which a 
                credit or deduction is claimed by the taxpayer.
                    ``(C) Documentation to establish the relationship 
                of the dependent to the taxpayer. Such documentation 
                shall include a birth certificate, medical record, 
                school record, or insurance record, or a combination 
                thereof.
            ``(2) Qualified dependent.--For purposes of paragraph (1), 
        the term `qualified dependent' means a dependent (as defined in 
        section 152) who is described in paragraph (1)(B) or (5)(C) of 
        section 151(c).
            ``(3) Credit and deduction sections specified.--For 
        purposes of paragraph (1), the sections specified in this 
        paragraph are--
                    ``(A) section 21 (relating to expenses for 
                household and dependent care services necessary for 
                gainful employment),
                    ``(B) section 23 (relating to adoption expenses),
                    ``(C) section 24 (relating to child tax credit),
                    ``(D) section 25A (relating to Hope and Lifetime 
                Learning Credits).
                    ``(E) section 32 (relating to earned income 
                credit), and
                    ``(F) section 151 (relating to allowance of 
                deductions for personal exemptions).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2004.
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