,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #accc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #d1 #bjae ,mr4   
,we/morel& 7= himself1 ,mr4 ,jones1 ,mr4
 ,franks ( ,arizona1 ,mr4 ,sessions1    
,mr4 ,gro?man1 ,mr4 ,cook1 ,mr4 ,olson1 
,mr4 ,duncan ( ,t5nessee1 ,mr4 ,conaway1
 & ,mr4 ,brooks ( ,alabama7 introduc$ ! 
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to cl>ify eligibility = ! *ild tax
 cr$it4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,*ild ,tax ,cr$it ,integrity
 ,pres]vation ,act ( #bjae4  #b4        
,eligibility = *ild tax cr$it  7a7 ,9   
g5]al ,section #bd7;e7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
"u ?is section to a taxpay] & all t     
foll[s & ins]t+ 8"u ?is section to any  
taxpay] unless--  7#a7 su* taxpay]      
includes ! taxpay]'s valid id5tification
 numb] 7z def9$ 9 section #fdbh7;h77#b77
 7&1 9 ! case ( a jo9t return1 ! valid  
id5tification numb] 7z s def9$7 ( !     

taxpay]'s sp\se7 on ! return ( tax = !  
taxable ye>1 &  7#b7 ) respect to any   
qualify+ *ild1 ! taxpay] includes ! "n &
 taxpay] id5tification numb] ( su*      
qualify+ *ild on su* return ( tax4  4   
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4