,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #bief  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #g1 #bjae ,mr4  
,gro?man introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to limit ! e>n$ income   
tax cr$it to citiz5s & lawful p]man5t   
resid5ts & to require a valid social    
security numb] to claim ! refundable    
portion ( ! *ild tax cr$it4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,prev5t+
 ,illegal ,immigrants ,f ,abus+ ,tax    
,welf>e ,act ( #bjae4  #b4 ,e>n$ income 
tax cr$it limit$ to citiz5s & lawful    
p]man5t resid5ts  7a7 ,9 g5]al ,section 
#cb7;c77#a77;,d7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ to read z foll[s3
  7,g7 ,limit$ to citiz5s & lawful      
p]man5t resid5ts ,! t]m eligible        
individual %all n include any individual
 :o is n a citiz5 or lawful p]man5t     
resid5t ( ! ,unit$ ,/ates4  4  7b7      
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      

beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #c4 ,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]  7,a7 ,9
 g5]al ,p>agraph 7#a7 %all n apply to   
any taxpay] = any taxable ye> unless !  
return ( tax = su* taxable ye> includes 
! taxpay]'s social security numb] & !   
social security numb] ( any qualify+    
*ild ) respect to :om a cr$it is all[$  
"u ?is section 7det]m9$ )\t reg>d to ?is
 subsection74  7,b7 ,jo9t returns ,9 !  
case ( a jo9t return1 ! requirem5t (    
subp>agraph 7,a7 %all be treat$ z met ) 
respect to ! taxpay] if ! social        
security numb] ( ei!r sp\se is includ$  
on su* return4  7,c7 ,omission treat$ z 
ma!matical or cl]ical error ,any failure
 to meet ! requirem5t ( subp>agraph 7,a7
 %all be treat$ z a ma!matical or       
cl]ical error & assess$ accord+ to      

section #fbac7;b77#a74  4  7b7 ,con=m+  
am5dm5t ,section #bd7;e7 ( su* ,code is 
am5d$ by ins]t+ ) respect to qualify+   
*ildr5 aft] ,id5tification requirem5t 9 
! head+ !re(4  7c7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4