,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #afgd  ,,in ,,the ,,house ,,of  
,,representatives  ,april #bc1 #bjac    
,mr4 ,bilirakis introduced the following
 bill2 which was referred to the        
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to deny the refundable  
portion of the child tax credit to      
individuals who are not authorized to be
 employed in the ,united ,states and to 
terminate the use of certifying         
acceptance agents to facilitate the     
application process for ,i,t,i,ns4  #a4 
,short title ,this ,act may be cited as 
the ,stop ,handouts to ,unauthorized    
,taxpayers ,act of #bjac or the ,,shut  
,act of #bjac4  #b4 ,denial of          
refundable portion of child tax credit  
to individuals not authorized to be     
employed in the united states  7a7 ,in  
general ,subsection 7d7 of section #bd  
of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end the    
following new paragraph3  7#e7          

,identification requirement with respect
 to taxpayer  7,a7 ,in general          
,paragraph 7#a7 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 or otherwise      
demonstrates on the return that the     
taxpayer is authorized to be employed in
 the ,united ,states4  7,b7 ,joint      
returns ,in the case of a joint return1 
the requirement of subparagraph 7,a7    
shall be treated as met if either spouse
 meets such requirement4  7,c7 ,omission
 treated as mathematical or clerical    
error ,any failure to meet the          
requirement of subparagraph 7,a7 shall  
be treated as a mathematical or clerical
 error and assessed according to section
 #fbac7;b77#a74  4  7b7 ,conforming     
amendment ,subsection 7e7 of section #bd
 of such ,code is amended by inserting  
with respect to qualifying children     
after ,identification requirement in the
 heading thereof4  7c7 ,effective date  

,the amendments made by this section    
shall apply to taxable years beginning  
after the date of the enactment of this 
,act4  #c4 ,termination of certifying   
agent program ,effective on the date of 
the enactment of this ,act1 no          
,individual ,taxpayer ,identification   
,number may be issued by the ,secretary 
of the ,treasury 7or any delegate of    
such ,secretary7 unless the supporting  
documentary evidence is submitted to    
such ,secretary or any delegate of such 
,secretary who is an employee within the
 ,department of the ,treasury4