Child Tax Credit Integrity Preservation Act

Child Tax Credit Integrity Preservation Act

This bill amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide a valid identification number on their tax returns in addition to the name and identification number of each qualifying child.

A "valid identification number" includes: (1) in the case of the taxpayer or a spouse, a Social Security number issued by the Social Security Administration; and (2) in the case of the qualifying child, a taxpayer identification number. It does not include the Social Security number of an individual who is prohibited from engaging in employment in the United States.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2817 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2817

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 7, 2017

  Mr. Messer 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''.

SEC. 2. ELIGIBILITY FOR CHILD TAX CREDIT.

    (a) In General.--Section 24(e) 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 on the return of tax for the 
        taxable year--
                    ``(A) the name of such qualifying child, and
                    ``(B) the valid identification number of the 
                taxpayer (and, in the case of a joint return, the 
                taxpayer's spouse) and such qualifying child.
            ``(2) Valid identification number.--
                    ``(A) In general.--For purposes of this subsection, 
                the term `valid identification number' means--
                            ``(i) in the case of the taxpayer and any 
                        spouse of the taxpayer, a social security 
                        number issued to the individual by the Social 
                        Security Administration on or before the due 
                        date for filing the return for the taxable 
                        year, and
                            ``(ii) in the case of a qualifying child, a 
                        taxpayer identification number issued on or 
                        before the due date for filing such return.
                    ``(B) Exception for individuals prohibited from 
                engaging in employment in united states.--For purposes 
                of subparagraph (A)(i), the term `social security 
                number' shall not include the social security number of 
                an individual who is prohibited from engaging in 
                employment in the United States.''.
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