S.Amdt. 2699
What it does: Adds SEC. __. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT OF 2013 wherever appropriate
Sen. Kelly Ayotte (R-NH)What it changes
1 change to S. 1926
Adds SEC. __. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT OF 2013 wherever appropriate
Adds a sectionInserted: SEC. __. REPEAL OF REDUCTIONS MADE BY BIPARTISAN BUDGET ACT OF 2013.
Inserted: (a) Repeals.--
Inserted: (1) Adjustment of retirement pay.--Section 403 of the Bipartisan Budget Act of 2013 is repealed as of the date of the enactment of such Act.
Inserted: (2) Conforming amendment.--Title X of the Department of Defense Appropriations Act, 2014 (division C of Public Law 113-76) is hereby repealed.
Inserted: (b) Social Security Number Required to Claim the Refundable Portion of the Child Tax Credit.--
Inserted: (1) In general.--Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended to read as follows:
Inserted: "(e) Identification Requirement With Respect to Qualifying Children.--
Inserted: "(1) In general.--Subject to paragraph (2), no credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the name and taxpayer identification number of such qualifying child on the return of tax for the taxable year.
Inserted: "(2) Refundable portion.--Subsection (d)(1) shall not apply to any taxpayer with respect to any qualifying child unless the taxpayer includes the name and social security number of such qualifying child on the return of tax for the taxable year.".
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 TIN under section 24(e)(1) (relating to child tax credit) or a correct Social Security number required under section 24(e)(2) (relating to refundable portion of child tax credit), to be included on a return,".
Inserted: (3) Effective date.--The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act.
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
SA 2699. Ms. AYOTTE (for herself, Mr. Graham, and Mr. Wicker) submitted an amendment intended to be proposed by her to the bill S. 1926, to delay the implementation of certain provisions of the Biggert-Waters Flood Insurance Reform Act of 2012 and to reform the National Association of Registered Agents and Brokers, 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) Repeals.--
(1) Adjustment of retirement pay.--Section 403 of the Bipartisan Budget Act of 2013 is repealed as of the date of the enactment of such Act.
(2) Conforming amendment.--Title X of the Department of Defense Appropriations Act, 2014 (division C of Public Law 113-76) is hereby repealed.
(b) Social Security Number Required to Claim the Refundable Portion of the Child Tax Credit.--
(1) In general.--Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended to read as follows:
“(e) Identification Requirement With Respect to Qualifying Children.--
“(1) In general.--Subject to paragraph (2), no credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the name and taxpayer identification number of such qualifying child on the return of tax for the taxable year.
“(2) Refundable portion.--Subsection (d)(1) shall not apply to any taxpayer with respect to any qualifying child unless the taxpayer includes the name and social security number of such qualifying child on the return of tax for the taxable year.”.
(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 TIN under section 24(e)(1) (relating to child tax credit) or a correct Social Security number required under section 24(e)(2) (relating to refundable portion of child tax credit), to be included on a return,”.
(3) Effective date.--The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act.
Legislative Activity
Stay on top of the latest movement without scrolling through every action
Senate amendment submitted
January 28, 2014