S. 91 — Introduced in Senate

II 113th CONGRESS 1st Session S. 91 IN THE SENATE OF THE UNITED STATES January 23 (legislative day, January 3), 2013 Mr. Vitter introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to clarify eligibility for the child tax credit. 1. Short title This Act may be cited as the Child Tax Credit Integrity Preservation Act of 2013. 2. Eligibility for child tax credit (a) In general Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended by striking under this section to a taxpayer and all that follows and inserting “under this section to any taxpayer unless— (1) such taxpayer includes the taxpayer's valid identification number (as defined in section 6428(h)(2)) on the return of tax for the taxable year, and (2) with respect to any qualifying child, the taxpayer includes the name and taxpayer identification number of such qualifying child on such return of tax. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.