S.Amdt. 1289

1. Adds SEC. __. ELIGIBILITY FOR CHILD TAX CREDIT wherever appropriate

   Adds a section

   Inserted: SEC. __. ELIGIBILITY FOR CHILD TAX CREDIT.

   Inserted: (a) Required Submission of Taxpayer Identification Numbers.--

   Inserted: (1) In general.--Subsection (e) of section 24 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--

   Inserted: "(1) such taxpayer includes the taxpayer's valid identification number (as defined in section 6428(h)(2)) on the return of tax for the taxable year, and

   Inserted: "(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.".

   Inserted: (2) Effective date.--The amendment made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act.

   Inserted: (b) Report by Inspector General for Tax Administration.--Not later than 90 days after the end of the first fiscal year following the date of the enactment of this Act, the Treasury Inspector General for Tax Administration shall submit a report to the relevant committees of Congress that includes the total amount of credits allowed under section 24 of the Internal Revenue Code of 1986 for the preceding fiscal year to individuals who--

   Inserted: (1) were unlawfully present in the United States; or

   Inserted: (2) were not citizens or lawful permanent residents of the United States and filed a tax return without a valid identification number for the taxpayer or the qualifying child.

   The amendment doesn't say where this goes; the clerk decides.

   Original wording

   At the appropriate place, insert the following:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed