,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #eef  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #f1 #bjac    
,mr4 ,sam ,johnson ( ,texas introduc$ ! 
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to require individuals to include 
_! social security numb]s on ! income   
tax return z a condition ( claim+ !     
refundable portion ( ! *ild tax cr$it1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,refundable ,*ild  
,tax ,cr$it ,eligibility ,v]ification   
,re=m ,act ( #bjac4  #b4 ,social        
security numb] requir$ to claim !       
refundable portion ( ! *ild tax cr$it   
7a7 ,9 g5]al ,subsection 7d7 ( section  
#bd ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$ by ins]t+ aft] p>agraph 7#d7 ! 
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>4  7,b7   
,jo9t returns ,9 ! case ( a jo9t return1
 ! requirem5t ( subp>agraph 7,a7 %all be
 treat$ z met if ! social security numb]
 ( ei!r sp\se is includ$ on su* return4 
7,c7 ,limitation ,subp>agraph 7,a7 %all 
n apply to ! ext5t ! t5tative m9imum tax
 7z def9$ 9 section #ee7;b77#a77;,a77   
exce$s ! cr$it all[$ "u section #cb4  4 
7b7 ,omission treat$ z ma!matical or    
cl]ical error ,subp>agraph 7,i7 (       
section #fbac7;g77#b7 ( su* ,code is    
am5d$ to read z foll[s3  7,i7 an        
omission ( a correct social security    
numb] requir$ "u section #bd7;d77#e7    
7relat+ to refundable portion ( *ild tax
 cr$it71 or a correct ,,t9 "u section   
#bd7;e7 7relat+ to *ild tax cr$it71 to  
be includ$ on a return1  4  7c7 ,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  7d7 ,effective date ,! am5dm5ts  

made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4  #c4 ,re/rictions  
on taxpay]s :o improp]ly claim$         
refundable portion ( ! *ild tax cr$it 9 
prior ye>  7a7 ,9 g5]al ,subsection 7d7 
( section #bd ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by ins]t+ aft]        
p>agraph 7#e7 ! foll[+ new p>agraph3    
7#f7 ,re/rictions on taxpay]s :o        
improp]ly claim$ cr$it 9 prior ye>  7,a7
 ,taxpay]s mak+ prior fraudul5t or      
reckless claims  7i7 ,9 g5]al ,no cr$it 
%all be all[$ "u ?is subsection = any   
taxable ye> 9 ! disall[ance p]iod4  7ii7
 ,disall[ance p]iod ,= purposes ( clause
 7i71 ! disall[ance p]iod is--  7,i7 !  
p]iod ( #aj taxable ye>s aft] ! mo/     
rec5t taxable ye> = :i* !re 0 a f9al    
det]m9ation t ! taxpay]'s claim ( cr$it 
"u ?is subsection 0 due to fraud1 &     
7,,ii7 ! p]iod ( #b taxable ye>s aft] ! 
mo/ rec5t taxable ye> = :i* !re 0 a f9al
 det]m9ation t ! taxpay]'s claim ( cr$it
 "u ?is subsection 0 due to reckless or 

int5tional disreg>d ( rules &           
regulations 7b n due to fraud74  7,b7   
,taxpay]s mak+ improp] prior claims ,9 !
 case ( a taxpay] :o is d5i$ cr$it "u   
?is subsection = any taxable ye> z a    
result ( ! defici5cy proc$ures "u       
sub*apt] ,b ( *apt] #fc1 no cr$it %all  
be all[$ "u ?is subsection = any        
subsequ5t taxable ye> unless ! taxpay]  
provides su* in=mation z ! ,secret>y may
 require to demon/rate eligibility = su*
 cr$it4  4  7b7 ,effective date ,!      
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #d4 ,*eckli/ =    
paid prep>]s to v]ify eligibility =     
refundable portion ( ! *ild tax cr$it2  
p5alty = failure to meet due dilig5ce   
requirem5ts  7a7 ,9 g5]al ,! ,secret>y (
 ! ,treasury 7or ! ,secret>y's delegate7
 %all prescribe a =m 7simil> to ,=m     
#hhfg7 :i* is requir$ to be complet$ by 
paid income tax return prep>]s 9        
connection ) claims = ! refundable      
portion ( ! *ild tax cr$it "u section   

#bd7;d7 ( ! ,int]nal ,rev5ue ,code (    
#aihf4  7b7 ,p5alty ,section #ffie ( !  
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to o!r assessable p5alties ) respect to 
! prep>ation ( tax returns = o!r p]sons7
 is am5d$ by add+ at ! end ! foll[+ new 
subsection3  7h7 ,failure ,to be dilig5t
 9 det]m9+ eligibility = refundable     
portion ( *ild tax cr$it ,any p]son :o  
is a tax return prep>] ) respect to any 
return or claim = refund :o fails to    
comply ) due dilig5ce requirem5ts impos$
 by ! ,secret>y by regulations ) respect
 to det]m9+ eligibility =1 or ! am\nt (1
 ! cr$it all[able by section #bd7;d7    
%all pay a p5alty ( #ejj = ea* su*      
failure4  4  7c7 ,effective date ,!     
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4