,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #afgd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #bc1 #bjac ,mr4
 ,bilirakis introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to d5y !          
refundable portion ( ! *ild tax cr$it to
 individuals :o are n au?oriz$ to be    
employ$ 9 ! ,unit$ ,/ates & to t]m9ate !
 use ( c]tify+ acceptance ag5ts to      
facilitate ! application process =      
,i,t,i,ns4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,/op ,h&\ts to          
,unau?oriz$ ,taxpay]s ,act ( #bjac or ! 
,,%ut ,act ( #bjac4  #b4 ,d5ial (       
refundable portion ( *ild tax cr$it to  
individuals n au?oriz$ to be employ$ 9 !
 unit$ /ates  7a7 ,9 g5]al ,subsection  
7d7 ( section #bd ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#e7            
,id5tification requirem5t ) respect to  
taxpay]  7,a7 ,9 g5]al ,p>agraph 7#a7   
%all n apply to any taxpay] = any       

taxable ye> unless ! taxpay] includes ! 
taxpay]'s social security numb] on !    
return ( tax = su* taxable ye> or       
o!rwise demon/rates on ! return t !     
taxpay] is au?oriz$ to be employ$ 9 !   
,unit$ ,/ates4  7,b7 ,jo9t returns ,9 ! 
case ( a jo9t return1 ! requirem5t (    
subp>agraph 7,a7 %all be treat$ z met if
 ei!r sp\se meets su* requirem5t4  7,c7 
,omission treat$ z ma!matical or cl]ical
 error ,any failure to meet ! requirem5t
 ( subp>agraph 7,a7 %all be treat$ z a  
ma!matical or cl]ical error & assess$   
accord+ to section #fbac7;b77#a74  4    
7b7 ,con=m+ am5dm5t ,subsection 7e7 (   
section #bd ( su* ,code is am5d$ by     
ins]t+ ) respect to qualify+ *ildr5 aft]
 ,id5tification requirem5t 9 ! head+    
!re(4  7c7 ,effective date ,! am5dm5ts  
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4  #c4 ,t]m9ation (  
c]tify+ ag5t program ,effective on !    
date ( ! enactm5t ( ?is ,act1 no        
,individual ,taxpay] ,id5tification     

,numb] may be issu$ by ! ,secret>y ( !  
,treasury 7or any delegate ( su*        
,secret>y7 unless ! support+ docum5t>y  
evid5ce is submitt$ to su* ,secret>y or 
any delegate ( su* ,secret>y :o is an   
employee )9 ! ,dep>tm5t ( ! ,treasury4