S.Amdt. 1782

SA 1782. Mr. LEE submitted an amendment intended to be proposed by
him to the bill H.R. 2882, to reauthorize the Morris K. Udall and
Stewart L. Udall Trust Fund, and for other purposes; which was ordered
to lie on the table; as follows:

At the appropriate place, insert the following:
Sec. ____. (a) Identification Requirements for Child Tax
Credit.--Subsection (e) of section 24 of the Internal Revenue
Code of 1986 is amended to read as follows:
``(e) Social Security Number Required.--No credit shall be
allowed under this section to a taxpayer with respect to any
qualifying child unless the taxpayer includes the social
security number of the taxpayer (or the taxpayer's spouse, in
the case of a joint return) and of such child on the return
of tax for the taxable year. For purposes of the preceding
sentence, the term `social security number' means a social
security number issued to an individual by the Social
Security Administration, but only if the social security
number is issued--
``(1) to a citizen of the United States or pursuant to
subclause (I) (or that portion of subclause (III) that
relates to subclause (I)) of section 205(c)(2)(B)(i) of the
Social Security Act, and
``(2) before the due date for such return.''.
(b) Temporary Rule.--Paragraph (7) of section 24(h) of the
Internal Revenue Code of 1986 is amended by inserting ``of
the taxpayer (or the taxpayer's spouse, in the case of a
joint return) and'' before ``of such child''.
(c) Effective Dates.--
(1) In general.--The amendment made by subsection (a) shall
apply to taxable years beginning after December 31, 2025.
(2) Temporary rule.--The amendment made by subsection (b)
shall apply to taxable years beginning after December 31,
2023.
______