,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #eef  ,,in ,,the ,,house ,,of   
,,representatives  ,february #f1 #bjac  
,mr4 ,sam ,johnson of ,texas 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 require      
individuals to include their social     
security numbers on the income tax      
return as a condition of claiming the   
refundable portion of the child tax     
credit1 and for other purposes4  #a4    
,short title ,this ,act may be cited as 
the ,refundable ,child ,tax ,credit     
,eligibility ,verification ,reform ,act 
of #bjac4  #b4 ,social security number  
required to claim the refundable portion
 of the child tax credit  7a7 ,in       
general ,subsection 7d7 of section #bd  
of the ,internal ,revenue ,code of #aihf
 is amended by inserting after paragraph
 7#d7 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 year4  7,b7 ,joint     
returns ,in the case of a joint return1 
the requirement of subparagraph 7,a7    
shall be treated as met if the social   
security number of either spouse is     
included on such return4  7,c7          
,limitation ,subparagraph 7,a7 shall not
 apply to the extent the tentative      
minimum tax 7as defined in section      
#ee7;b77#a77;,a77 exceeds the credit    
allowed under section #cb4  4  7b7      
,omission treated as mathematical or    
clerical error ,subparagraph 7,i7 of    
section #fbac7;g77#b7 of such ,code is  
amended to read as follows3  7,i7 an    
omission of a correct social security   
number required under section           
#bd7;d77#e7 7relating to refundable     
portion of child tax credit71 or a      
correct ,,tin under section #bd7;e7     
7relating to child tax credit71 to be   

included on a return1  4  7c7           
,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    
7d7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after the date of the   
enactment of this ,act4  #c4            
,restrictions on taxpayers who          
improperly claimed refundable portion of
 the child tax credit in prior year  7a7
 ,in general ,subsection 7d7 of section 
#bd of the ,internal ,revenue ,code of  
#aihf is amended by inserting after     
paragraph 7#e7 the following new        
paragraph3  7#f7 ,restrictions on       
taxpayers who improperly claimed credit 
in prior year  7,a7 ,taxpayers making   
prior fraudulent or reckless claims  7i7
 ,in general ,no credit shall be allowed
 under this subsection for any taxable  
year in the disallowance period4  7ii7  
,disallowance period ,for purposes of   

clause 7i71 the disallowance period is--
  7,i7 the period of #aj taxable years  
after the most recent taxable year for  
which there was a final determination   
that the taxpayer's claim of credit     
under this subsection was due to fraud1 
and  7,,ii7 the period of #b taxable    
years after the most recent taxable year
 for which there was a final            
determination that the taxpayer's claim 
of credit under this subsection was due 
to reckless or intentional disregard of 
rules and regulations 7but not due to   
fraud74  7,b7 ,taxpayers making improper
 prior claims ,in the case of a taxpayer
 who is denied credit under this        
subsection for any taxable year as a    
result of the deficiency procedures     
under subchapter ,b of chapter #fc1 no  
credit shall be allowed under this      
subsection for any subsequent taxable   
year unless the taxpayer provides such  
information as the ,secretary may       
require to demonstrate eligibility for  
such credit4  4  7b7 ,effective date    

,the amendment made by this section     
shall apply to taxable years beginning  
after the date of the enactment of this 
,act4  #d4 ,checklist for paid preparers
 to verify eligibility for refundable   
portion of the child tax credit2 penalty
 for failure to meet due diligence      
requirements  7a7 ,in general ,the      
,secretary of the ,treasury 7or the     
,secretary's delegate7 shall prescribe a
 form 7similar to ,form #hhfg7 which is 
required to be completed by paid income 
tax return preparers in connection with 
claims for the refundable portion of the
 child tax credit under section #bd7;d7 
of the ,internal ,revenue ,code of      
#aihf4  7b7 ,penalty ,section #ffie of  
the ,internal ,revenue ,code of #aihf   
7relating to other assessable penalties 
with respect to the preparation of tax  
returns for other persons7 is amended by
 adding at the end the following new    
subsection3  7h7 ,failure ,to be        
diligent in determining eligibility for 
refundable portion of child tax credit  

,any person who is a tax return preparer
 with respect to any return or claim for
 refund who fails to comply with due    
diligence requirements imposed by the   
,secretary by regulations with respect  
to determining eligibility for1 or the  
amount of1 the credit allowable by      
section #bd7;d7 shall pay a penalty of  
#ejj for each such failure4  4  7c7     
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4