S.Amdt. 2609
What it does: Adds SEC. ___. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT wherever appropriate
Sen. Daniel Coats (R-IN)What it changes
1 change to S. 1845
Adds SEC. ___. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT wherever appropriate
Adds a sectionInserted: SEC. ___. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT.
Inserted: (a) 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: (b) 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: (c) 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: (d) 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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Original wording
At the appropriate place, insert the following:
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As printed
SA 2609. Mr. COATS submitted an amendment intended to be proposed by him 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. ___. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT.
(a) 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.”.
(b) 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,”.
(c) 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.
(d) 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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Senate amendment submitted
January 7, 2014