To amend the Internal Revenue Code of 1986 to disallow the refundable portion of the child credit to taxpayers using individual taxpayer identification numbers issued by the Internal Revenue Service.

Amends the Internal Revenue Code to disallow the refundable portion of the child tax credit to taxpayers who use individual taxpayer identification numbers (ITINs) issued by the Internal Revenue Service (IRS) instead of social security account numbers to claim such credit on their tax returns.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3275 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 3275

 To amend the Internal Revenue Code of 1986 to disallow the refundable 
  portion of the child credit to taxpayers using individual taxpayer 
     identification numbers issued by the Internal Revenue Service.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 27, 2011

 Mr. Bucshon 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 disallow the refundable 
  portion of the child credit to taxpayers using individual taxpayer 
     identification numbers issued by the Internal Revenue Service.

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

SECTION 1. DISALLOWANCE OF REFUNDABLE PORTION OF CHILD CREDIT FOR 
              TAXPAYERS USING ITINS.

    (a) In General.--Subsection (e) of section 24 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 the name and taxpayer 
        identification number of such qualifying child on the return of 
        tax for the taxable year.
            ``(2) Special rule relating to refundable portion of 
        credit.--No credit shall be allowed under this section by 
        reason of subsection (d) with respect to a taxpayer if the 
        identifying number of such taxpayer, and, in the case of a 
        joint return, of the taxpayer's spouse, is an individual 
        Taxpayer Identification Number (known as an ITIN) issued by the 
        Secretary.''.
    (b) Mathematical or Clerical Error.--
            (1) In general.--Paragraph (1) of section 6213(g) of such 
        Code is amended by striking ``and'' at the end of subparagraph 
        (O), by striking the period at the end of subparagraph (P) and 
        inserting ``, and'', and by inserting before the last sentence 
        the following:
                    ``(Q) an entry on a return claiming the credit 
                under section 24 by reason of subsection (d) thereof if 
                such credit is disallowed by section 24(e)(2).''.
            (2) Conforming amendment.--Subparagraph (I) of section 
        6213(g)(1) of such Code is amended by striking ``section 
        24(e)'' and inserting ``section 24(e)(1)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2010.
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