S.Amdt. 2720

SA 2720. Mr. SESSIONS submitted an amendment intended to be proposed
to amendment SA 2714 proposed by Mr. Reid (for Mr. Reed) 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:

On page 13 of the amendment, add after line 6 the
following:

SEC. 9. REPEAL OF ANNUAL ADJUSTMENT OF RETIRED PAY AND
RETAINER PAY AMOUNTS FOR RETIRED MEMBERS OF THE
ARMED FORCES UNDER AGE 62.

(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Bipartisan Budget Act of 2013 is repealed as of the date of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113-76) is hereby repealed.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 (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 such Code 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
such Code 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.
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