,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #hef  ,,in ,,the ,,house ,,of   
,,representatives  ,february #bg1 #bjac 
,mrs4 ,black 7for herself1 ,mr4 ,schock1
 ,mr4 ,westmoreland1 and ,mr4 ,roe of   
,tennessee7 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 the social   
security number of the student and the  
employer identification number of the   
educational institution for purposes of 
education tax credits4  #a4 ,social     
security number and employer            
identification number required for      
education tax credits  7a7 ,in general  
,paragraph 7#a7 of section #be;,a7g7 of 
the ,internal ,revenue ,code of #aihf is
 amended--  7#a7 by striking taxpayer   
identification number and inserting     
social security number1 and  7#b7 by    
inserting 1 and the employer            
identification number of any institution
 to which qualified tuition and related 

expenses were paid with respect to such 
individual1 after such individual4  7b7 
,omission treated as mathematical or    
clerical error ,subparagraph 7,j7 of    
section #fbac7;g77#b7 of such ,code is  
amended by striking ,,tin and inserting 
social security number and employer     
identification number4  7c7 ,effective  
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjac4