Child Tax Credit Integrity Preservation Act of 2017

Child Tax Credit Integrity Preservation Act of 2017

This bill amends the Internal Revenue Code to expand the identification requirement for the child tax credit to require taxpayers to provide a valid identification number (i.e., a Social Security account number issued by the Social Security Administration) on their tax returns in addition to the name and identification number of each qualifying child.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 363 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 363

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 6, 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 of 2017''.

SEC. 2. ELIGIBILITY FOR CHILD TAX CREDIT.

    (a) In General.--Section 24(e) 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)) (and, 
        in the case of a joint return, the valid identification number 
        (as so defined) 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) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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