Child Tax Credit Protection Act of 2017

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1919 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 1919

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


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 5, 2017

  Mr. Ferguson (for himself, Mr. Duncan of Tennessee, Mr. Barton, Mr. 
  Grothman, and Mr. Franks of Arizona) 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 Protection Act of 
2017''.

SEC. 2. ELIGIBILITY FOR CHILD TAX CREDIT.

    (a) In General.--Section 24(e)(1) 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 (and, in the case of a joint return, the 
        valid identification number of the taxpayer's spouse) 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) Valid Identification Number.--Section 24(e) of such Code is 
amended by adding at the end the following new paragraph:
            ``(3) Valid identification number.--For purposes of this 
        subsection, the term `valid identification number' means a 
        social security number issued to an individual by the Social 
        Security Administration. Such term shall not include a TIN 
        issued by the Internal Revenue Service.''.
    (c) 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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