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S.Amdt. 2603Senate113th Congress (2013-2015)

S.Amdt. 2603

What it does: Adds SEC. ___. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT OF 2013 wherever appropriate
Sponsored by Kelly AyotteSen. Kelly Ayotte (R-NH)
Submitted January 7, 2014

What it changes

1 change to S. 1845

Adds a section

  1. Adds SEC. ___. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT OF 2013 wherever appropriate

    Adds a section

    Inserted: SEC. ___. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT OF 2013.

    Inserted: (a) Repeal.--Section 403 of the Bipartisan Budget Act of 2013 is repealed as of the date of the enactment of such Act.

    Inserted: (b) Social Security Number Required to Claim the Refundable Portion of the Child Tax Credit.--

    Inserted: (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:

    Inserted: "(5) Identification requirement with respect to taxpayer.--

    Inserted: "(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.

    Inserted: "(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.

    Inserted: "(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.".

    Inserted: (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:

    Inserted: "(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,".

    Inserted: (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.

    Inserted: (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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    Original wording

    At the appropriate place, insert the following:

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As printed

SA 2603. Ms. AYOTTE (for herself, Mr. Chambliss, Mr. Barrasso, Mr. Portman, Mr. Hoeven, Mr. Moran, Ms. Collins, Mr. Johnson of Wisconsin, Mr. Isakson, Mr. Inhofe, and Mr. Graham) submitted an amendment intended to be proposed by her to the bill S. 1845, to provide for the extension of certain unemployment benefits, and for other purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. ___. 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.

Congressional RecordPDF

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Senate amendment submitted

January 7, 2014