S.Amdt. 4013

SA 4013. Mr. SESSIONS submitted an amendment intended to be proposed
to amendment SA 3900 proposed by Mr. McConnell (for Mr. Blunt (for
himself, Mr. Graham, Mr. Cochran, Mrs. Murray, and Mr. Leahy)) to the
amendment SA 3896 proposed by Ms. Collins (for herself, Mr. Kirk, Mr.
Reed, and Mr. Tester) to the bill H.R. 2577, making appropriations for
the Departments of Transportation, and Housing and Urban Development,
and related agencies for the fiscal year ending September 30, 2016, and
for other purposes; which was ordered to lie on the table; as follows:

At the end, add the following:

CHAPTER 4--REVENUE PROVISIONS

eligibility for child tax credit

Sec. ___.  (a) Subsection (e) of section 24 of the Internal
Revenue Code of 1986 is amended to read as follows:
``(e) Identification Requirements.--
``(1) In general.--No credit shall be allowed under this
section to any taxpayer unless--
``(A) such taxpayer includes the taxpayer's valid
identification number on the return of tax for the taxable
year, and
``(B) with respect to any qualifying child, the taxpayer
includes the name and valid identification number of such
qualifying child on such return of tax.
``(2) Valid identification number.--
``(A) In general.--For purposes of this subsection, the
term `valid identification number' means a social security
number issued to an individual by the Social Security
Administration. Such term shall not include a TIN issued by
the Internal Revenue Service.
``(B) Date of issuance.--No credit shall be allowed under
this section if the valid identifying number of the taxpayer
was issued after the due date for filing the return for the
taxable year.''.
(b) 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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