To repeal the reductions in military retirement benefits made by the Bipartisan Budget Act of 2013 and to require inclusion of the taxpayer's social security number to claim the refundable portion of the child tax credit.

Repeals the provision of the Bipartisan Budget Act of 2013 that reduces the cost-of-living adjustment to the retirement pay of members of the Armed Forces under age 62.

Amends the Internal Revenue Code, with respect to the child tax credit, to require taxpayers claiming such credit to provide their social security numbers on their tax returns.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3788 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3788

 To repeal the reductions in military retirement benefits made by the 
     Bipartisan Budget Act of 2013 and 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

                           December 19, 2013

Mr. Fitzpatrick (for himself, Mr. Brooks of Alabama, Mr. Westmoreland, 
 Mr. Benishek, Mr. Daines, Mr. Hall, Mr. Issa, Mr. Aderholt, Mr. Yoho, 
Mr. Wilson of South Carolina, Mr. Rodney Davis of Illinois, Mr. Hudson, 
 Mr. Cotton, Mr. Rice of South Carolina, Mr. Bilirakis, Mr. Johnson of 
 Ohio, Mr. Huizenga of Michigan, Mr. Lance, Mr. McCaul, Mr. Barletta, 
  Mr. Rothfus, Mr. Womack, Mr. Griffin of Arkansas, Mr. Sessions, Mr. 
   Guthrie, Mr. Williams, Mr. Renacci, Mr. Cramer, Mr. McKinley, Mr. 
  DeSantis, Mr. Walden, Mr. Duncan of South Carolina, Mr. Posey, Mr. 
  Whitfield, Mr. Jones, Mrs. Roby, Mr. Poe of Texas, Mr. Flores, Mr. 
  Kelly of Pennsylvania, Mr. Thompson of Pennsylvania, Mr. Murphy of 
Pennsylvania, Mr. Shuster, Mr. Barrow of Georgia, Mr. Mica, Mr. Perry, 
  and Mr. Rogers of Alabama) introduced the following bill; which was 
  referred to the Committee on Ways and Means, and in addition to the 
Committee on Armed Services, for a period to be subsequently determined 
 by the Speaker, in each case for consideration of such provisions as 
        fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
 To repeal the reductions in military retirement benefits made by the 
     Bipartisan Budget Act of 2013 and 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. REPEAL OF REDUCTIONS IN MILITARY RETIREMENT BENEFITS MADE BY 
              BIPARTISAN BUDGET ACT OF 2013.

    As of the date of the enactment of the Bipartisan Budget Act of 
2013, section 403 of such Act is repealed and title 10, United States 
Code, is amended to read as such title would read if such section had 
never been enacted.

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

    (a) In General.--Subsection (d) of section 24 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(5) Identification requirement with respect to 
        taxpayer.--
                    ``(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) Limitation.--Subparagraph (A) shall not apply 
                to the extent the tentative minimum tax (as defined in 
                section 55(b)(1)(A)) exceeds the credit allowed under 
                section 32.''.
    (b) Omission Treated as Mathematical or Clerical Error.--
Subparagraph (I) of section 6213(g)(2) of such Code is amended to read 
as follows:
                    ``(I) an omission of a correct Social Security 
                number required under section 24(d)(5) (relating to 
                refundable portion of child tax credit), or a correct 
                TIN under section 24(e) (relating to child tax credit), 
                to be included on a return,''.
    (c) Conforming Amendment.--Subsection (e) of section 24 of such 
Code is amended by inserting ``With Respect to Qualifying Children'' 
after ``Identification Requirement'' in the heading thereof.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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