S.Amdt. 3735
What it does: Adds SEC. __. ELIGIBILITY FOR CHILD TAX CREDIT wherever appropriate
Sen. David Vitter (R-LA)What it changes
1 change to S. 2648
Adds SEC. __. ELIGIBILITY FOR CHILD TAX CREDIT wherever appropriate
Adds a sectionInserted: SEC. __. ELIGIBILITY FOR CHILD TAX CREDIT.
Inserted: (a) In General.--Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended by striking "under this section to a taxpayer" and all that follows and inserting "under this section to any taxpayer unless--
Inserted: "(1) such taxpayer includes the taxpayer's valid identification number (as defined in section 6428(h)(2)) on the return of tax for the taxable year, and
Inserted: "(2) with respect to any qualifying child, the taxpayer includes the name and taxpayer identification number of such qualifying child on such return of tax.".
Inserted: (b) Effective Date.--The amendment made by this section 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:
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As printed
SA 3735. Mr. VITTER submitted an amendment intended to be proposed by him to the bill S. 2648, making emergency supplemental appropriations for the fiscal year ending September 30, 2014, and for other purposes; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
SEC. __. ELIGIBILITY FOR CHILD TAX CREDIT.
(a) In General.--Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended by striking “under this section to a taxpayer” and all that follows and inserting “under this section to any taxpayer unless--
“(1) such taxpayer includes the taxpayer's valid identification number (as defined in section 6428(h)(2)) on the return of tax for the taxable year, and
“(2) with respect to any qualifying child, the taxpayer includes the name and taxpayer identification number of such qualifying child on such return of tax.”.
(b) Effective Date.--The amendment 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
July 31, 2014