,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #abbc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #c1 #bjae ,mr4   
,=t5b]ry introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to prev5t ! retroactive  
claim ( ! e>n$ income tax cr$it aft]    
issuance ( a social security numb]4  #a4
 ,prev5tion ( retroactive claims ( e>n$ 
income cr$it aft] issuance ( social     
security numb]  7a7 ,9 g5]al ,section   
#cb7m7 ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$-- 7#a7 by ins]t+ be=e !  
close ( ! taxable ye> to :i* ! return   
relates be=e ! p]iod at ! end1 &  7#b7  
by add+ at ! end ! foll[+3 ,= purposes (
 ! prec$+ s5t5ce1 a social security     
numb] issu$ aft] ! close ( any taxable  
ye> %all be treat$ z issu$ be=e ! close 
( su* taxable ye> if ! taxpay]          
demon/rates to ! satisfaction ( !       
,secret>y t ! individual ) respect to   
:om su* social security numb] 0 issu$ 0 
eligible = ! issuance ( su* social      

security numb] be=e ! close ( su*       
taxable ye>44  7b7 ,effective date ,!   
am5dm5t made by ?is section %all apply  
to any return ( tax1 & any am5dm5t or   
supplem5t to any return ( tax1 :i* is   
fil$ aft] ! date ( ! enactm5t ( ?is     
,act4