H.R. 1956House112th Congress (2011-2013)In Committee

Refundable Child Tax Credit Eligibility Verification Reform Act

Introduced May 24, 2011

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

May 24, 2011

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HouseIntro Referral

Introduced in House

May 24, 2011

HouseIntro Referral

Referred to the House Committee on Ways and Means.

May 24, 2011

Floor Debate

2 members

What members said about H.R. 1956 on the floor

2 Republicans
Marsha Blackburn
Rep. Marsha BlackburnR-TN-7 · Nov 13, 2012

Mr. Speaker, a little bit later today the House is going to vote on the European Union Emissions Trading Scheme Prohibition Act. This is a bill that is very important to our civilian and civil…

Sam Johnson
Rep. Sam JohnsonR-TX-3 · Sep 15, 2011

Last year, illegal immigrants bilked $4.2 billion from U.S. taxpayers due to a loophole with the refundable child tax credit. According to a new report, this rampant abuse has cost American taxpayers…

Bill Text

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Introduced in HouseIssued May 24, 2011

I

112th CONGRESS

1st Session

H. R. 1956

IN THE HOUSE OF REPRESENTATIVES

May 24, 2011

Mr. Sam Johnson of Texas introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to require individuals to provide their Social Security number in order to claim the refundable portion of the child tax credit.

1.

Short title

This Act may be cited as the Refundable Child Tax Credit Eligibility Verification Reform Act.

2.

Social Security number required to claim the refundable portion of the child tax credit

(a)

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.

(C)

Omission treated as mathematical or clerical error

Any failure to meet the requirement of subparagraph (A) shall be treated as a mathematical or clerical error and assessed according to section 6213(b)(1).

.

(b)

Conforming amendment

Subsection (e) of section 24 of such Code 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.