Child Tax Credit Integrity Preservation Act of 2011

Child Tax Credit Integrity Preservation Act of 2011 - Amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide valid identification numbers on their tax returns in addition to the names and identification numbers of each qualifying child.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3444 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 3444

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 16, 2011

    Mr. Kingston (for himself and Mr. Westmoreland) 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 of 2011''.

SEC. 2. ELIGIBILITY FOR CHILD TAX CREDIT.

    (a) In General.--Subsection (e) of section 24 of the Internal 
Revenue Code of 1986 is amended by striking ``under this section to a 
taxpayer'' and all that follows and inserting ``under this section to 
any taxpayer unless--
            ``(1) such taxpayer includes the taxpayer's valid 
        identification number (as defined in section 6428(h)(2)) on the 
        return of tax for the taxable year, and
            ``(2) with respect to any qualifying child, the taxpayer 
        includes the name and taxpayer identification number of such 
        qualifying child on such return of tax.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
                                 <all>