S.Amdt. 2725

SA 2725. Ms. AYOTTE 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:

At the appropriate place in the amendment, 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Bipartisan Budget Act of 2013 is repealed as of the date of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113-76) is hereby repealed.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.
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