S.Amdt. 86

SA 86. Ms. AYOTTE submitted an amendment intended to be proposed to
amendment SA 2 proposed by Ms. Murkowski (for herself, Mr. Hoeven, Mr.
Barrasso, Mr. Risch, Mr. Lee, Mr. Flake, Mr. Daines, Mr. Manchin, Mr.
Cassidy, Mr. Gardner, Mr. Portman, Mr. Alexander, and Mrs. Capito) to
the bill S. 1, to approve the Keystone XL Pipeline; which was ordered
to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. ___. AMERICAN BRIDGE FUND.

(a) American Bridge Fund.--
(1) In general.--There is established in the Treasury of
the United States a fund to be known as the ``American Bridge
Fund'', consisting of such amounts as may be appropriated to
such fund as provided in paragraph (2).
(2) Transfers to fund.--There is hereby appropriated to the
American Bridge Fund an amount equivalent to the increase in
revenue received in the Treasury by reason of the amendments
made by subsection (b), as determined by the Secretary of the
Treasury (or the Secretary's delegate).
(3) Expenditures from fund.--Amounts in the American Bridge
Fund shall be made available by the Secretary of
Transportation for the purpose of making grants to States for
the repair or maintenance of any bridges classified as
deficient in the National Bridge Inventory, as authorized
under section 144(b) of title 23, United States Code.
(b) Social Security Number Required to Claim the Refundable
Portion of the Child Tax Credit.--
(1) In general.--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.''.
(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 Social Security number
required under section 24(d)(5) (relating to refundable
portion of child tax credit), or a correct TIN under section
24(e) (relating to child tax credit), to be included on a
return,''.
(3) Conforming amendment.--Subsection (e) of section 24 of
the Internal Revenue Code of 1986 is amended by inserting
``With Respect to Qualifying Children'' after
``Identification Requirement'' in the heading thereof.
(c) 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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