,,ii  #aad? ,,congress  #a/ ,session    
,s4 #ec  ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$
 ,,/ates  ,janu>y #g1 #bjae,mr4 ,vitt]  
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,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 ,subsection 7e7 ( section #bd ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7e7 ,id5tification   
requirem5t  7#a7 ,9 g5]al ,no cr$it %all
 be all[$ "u ?is section to any taxpay] 
unless-- 7,a7 su* taxpay] includes !    
taxpay]'s valid id5tification numb] 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  7#b7 ,valid id5tification numb] 
,= purposes ( p>agraph 7#a71 ! t]m valid

 id5tification numb] means a social     
security numb] issu$ to an individual by
 ! ,social ,security ,adm9i/ration4 ,su*
 t]m %all n include a ,,t9 issu$ by !   
,int]nal ,rev5ue ,s]vice4  4  7b7       
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4