,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #bccd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ad1 #bjae ,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$it ,eligibility ,v]ification   
,re=m ,act ( #bjae4  #b4 ,social        
security numb] requir$ to claim !       
refundable portion ( ! *ild tax cr$it   
7a7 ,9 g5]al ,section #bd7;d7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#e7 ,id5tification requirem5t ) respect
 to taxpay] & qualify+ *ild  7,a7 ,9    
g5]al ,p>agraph 7#a7 %all n apply to any
 taxpay] = any taxable ye> unless !     
taxpay] includes on ! return ( tax = su*

 taxable ye> ! taxpay]'s social security
 numb]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 ,omissions treat$ z ma!matical or   
cl]ical error ,section                  
#fbac7;g77#b77;,i7 ( 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 ,section #bd7;e7 ( 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] ,decemb]    
#ca1 #bjae4  #c4 ,re/rictions on        
taxpay]s :o improp]ly claim$ refundable 
portion ( ! *ild tax cr$it 9 prior ye>  
7a7 ,9 g5]al ,section #bd7;d7 ( !       
,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
by ?is ,act1 is am5d$ by add+ at ! end !
 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$it4  4  7b7 ,effective date ,!      
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjae4  #d4 ,*eckli/ = paid prep>]s
 to v]ify eligibility = refundable      
portion ( ! *ild tax cr$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  7#a7 ,9 g5]al      
,section #ffie ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by r$esignat+    
subsection 7h7 z subsection 7i7 & by    
ins]t+ aft] subsection 7g7 foll[+ new   
subsection3  7h7 ,failure ,to be dilig5t
 9 det]m9+ eligibility = refundable     
portion ( *ild tax cr$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$it all[able by section #bd7;d7    
%all pay a p5alty ( #ejj = ea* su*      
failure4  4  7#b7 ,inflation adju/m5t   
,section #ffie7;h77#a7 ( su* ,code1 z s 
r$esignat$1 is am5d$-- 7,a7 by /rik+ &  
7g7 & ins]t+ 7g71 & 7h71 &  7,b7 by     
/rik+ det]m9$ by sub/itut+ & all t      
foll[s & ins]t+ ! foll[+3 det]m9$ by    
sub/itut+ = cal5d> ye> #aiib 9          
subp>agraph 7,b7 !re(-- 7,a7 except z   
provid$ 9 subp>agraph 7,b71 cal5d> ye>  
#bjac1 &  7,b7 9 ! case ( ! doll> am\nt 

"u subsection 7h71 cal5d> ye> #bjae4  4 
7c7 ,effective date  7#a7 ,9 g5]al      
,except z provid$ 9 p>agraph 7#b71 !    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjae4  7#b7 ,subsection 7b77#b7 ,!
 am5dm5ts made by subsection 7b77#b7    
%all apply to returns or claims = refund
 fil$ 9 a cal5d> ye> beg9n+ aft]        
,decemb] #ca1 #bjaf4