,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #aiai  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #e1 #bjag,mr4  
,f]guson 7= himself1 ,mr4 ,duncan (     
,t5nessee1 ,mr4 ,b>ton1 ,mr4 ,gro?man1 &
 ,mr4 ,franks ( ,arizona7 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$it           
,protection ,act ( #bjag4  #b4          
,eligibility = *ild tax cr$it  7a7 ,9   
g5]al ,section #bd7;e77#a7 ( ! ,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] 7&1 9 ! case ( a jo9t return1 !  
valid id5tification numb] ( ! 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 ,valid     
id5tification numb] ,section #bd7;e7 (  
su* ,code is am5d$ by add+ at ! end !   
foll[+ new p>agraph3  7#c7 ,valid       
id5tification numb] ,= purposes ( ?is   
subsection1 ! 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  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to taxable ye>s beg9n+ aft] ! date
 ( ! enactm5t ( ?is ,act4