Keeping Our Promise to Our Military Heroes Act

Keeping Our Promise to Our Military Heroes Act - 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 to require taxpayers who are claiming the refundable portion of the child tax credit to include their social security number on their tax returns.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1869 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                S. 1869

To repeal section 403 of the Bipartisan Budget Act of 2013, relating to 
  an annual adjustment of retired pay for members of the Armed Forces 
             under the age of 62, and to provide an offset.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           December 19, 2013

  Ms. Ayotte (for herself, Mr. Graham, and Mr. Wicker) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
To repeal section 403 of the Bipartisan Budget Act of 2013, relating to 
  an annual adjustment of retired pay for members of the Armed Forces 
             under the age of 62, and to provide an offset.

    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 ``Keeping Our Promise to Our Military 
Heroes Act''.

SEC. 2. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT OF 2013.

    (a) Repeal.--Section 403 of the Bipartisan Budget Act of 2013 is 
repealed as of the date of the enactment of such Act.
    (b) Social Security Number Required To Claim the Refundable Portion 
of the Child Tax Credit.--
            (1) 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.''.
            (2) Omission treated as mathematical or clerical error.--
        Subparagraph (I) of section 6213(g)(2) of the Internal Revenue 
        Code of 1986 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,''.
            (3) Conforming amendment.--Subsection (e) of section 24 of 
        the Internal Revenue Code of 1986 is amended by inserting 
        ``With Respect to Qualifying Children'' after ``Identification 
        Requirement'' in the heading thereof.
            (4) Effective date.--The amendments made by this subsection 
        shall apply to taxable years beginning after the date of the 
        enactment of this Act.
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