S.Amdt. 267

SA 267. Mr. JOHNSON submitted an amendment intended to be proposed by
him to the bill H.R. 240, making appropriations for the Department of
Homeland Security for the fiscal year ending September 30, 2015, and
for other purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. ___. SOCIAL SECURITY NUMBERS REQUIRED TO CLAIM THE
REFUNDABLE PORTION OF THE CHILD TAX CREDIT.

(a) Taxpayer Requirement.--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.''.
(b) Child Requirement.--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.''.
(c) 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 Social Security number
required under subsection (d)(5) or (e)(2) of section 24
(relating to refundable portion of child tax credit), or a
correct TIN under subsection (e)(1) of such section (relating
to child tax credit), to be included on a return,''.
(d) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after the date of the
enactment of this Act.
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