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S.Amdt. 2732Senate113th Congress (2013-2015)

S.Amdt. 2732

What it does: Replaces the bill's text with a full substitute
Sponsored by Kelly AyotteSen. Kelly Ayotte (R-NH)
Submitted February 10, 2014

What it changes

1 change to S. 1963 · shown in the bill's text

Full substitute

  1. Replaces the bill's text with a full substitute

    Replaces the full textEverything after the enacting clause

    In S. 1963 · Placed on Calendar Senate

    SECTION 1. REPEAL OF [struck: CERTAIN ]REDUCTIONS MADE BY [struck: THE ]BIPARTISAN BUDGET ACT OF 2013.

    Inserted: (a) Repeals.--

    [inserted: (1) Adjustment of retirement pay.--]Section 403 of the Bipartisan Budget Act of 2013 [struck: (Public Law 113- 67) ]is repealed as of the date of the enactment of such Act.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amendment.--Title X of the Department of Defense Appropriations Act, 2014 (division C of Public Law 113-76) is hereby repealed.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.

    Original wording

    Strike all after the enacting clause and insert the following:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed

SA 2732. Ms. AYOTTE (for herself, Mr. Graham, Mr. Wicker, Mr. McConnell, Mr. Cornyn, Mr. Inhofe, Mr. Thune, Mr. Chambliss, Mr. Johanns, Mr. Burr, Mr. Boozman, Mr. Coats, Mr. Paul, Mr. Sessions, Mr. Enzi, Mr. Roberts, Mr. Isakson, and Mr. Toomey) submitted an amendment intended to be proposed by her to the bill S. 1963, to repeal section 403 of the Bipartisan Budget Act of 2013; which was ordered to lie on the table; as follows:

Strike all after the enacting clause and insert the following:

SECTION 1. 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.

Congressional RecordPDF

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Senate amendment submitted

February 10, 2014