,,ii  #aaith ,,congress  #ast ,session  
,s4 #bfh  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,january #bh1       
#bjbe,mrs4 ,hyde-,smith 7for herself and
 ,mr4 ,lee7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to require taxpayers claiming 
the child and earned income tax credits1
 and their qualifying children1 to have 
a valid social security number for      
employment purposes4  #a4 ,short title  
,this ,act may be cited as the ,saving  
,american ,workers' ,benefits ,act of   
#bjbe4  #b4 ,child tax credit           
identification requirements  7a7 ,in    
general ,subsection 7e7 of section #bd  
of the ,internal ,revenue ,code of #aihf
 is amended to read as follows3  7e7    
,identification requirements  7#a7 ,in  
general ,no credit shall be allowed     
under this section to a taxpayer with   
respect to any qualifying child unless  
the taxpayer includes the social        

security number of-- 7,a7 such child1   
and  7,b7 the taxpayer 7and1 in the case
 of a joint return1 the taxpayer's      
spouse71  on the return of tax for the  
taxable year4  7#b7 ,social security    
number ,for purposes of paragraph 7#a71 
with respect to an individual and a     
taxable year1 the term social security  
number means a social security number   
issued to an individual by the ,social  
,security ,administration1 but only if  
the social security number is issued--  
7,a7 to a citizen of the ,united ,states
 or pursuant to subclause 7,i7 7or that 
portion of subclause 7,,iii7 that       
relates to subclause 7,i77 of section   
#bje7;c77#b77;,b77i7 of the ,social     
,security ,act1 and  7,b7 before the due
 date for the return of tax for such    
taxable year4  ,such term shall not     
include any social security number which
 does not indicate that the individual  
to whom the number is issued is         
authorized to work in the ,united       
,states4  4  7b7 ,math error authority  

7#a7 ,subparagraph 7,i7 of section      
#fbac7;g77#b7 of the ,internal ,revenue 
,code of #aihf is amended by striking   
,,tin and inserting social security     
number4  7#b7 ,subparagraph 7,l7 of     
section #fbac7;g77#b7 of such ,code is  
amended-- 7,a7 by striking a ,,tin and  
inserting a ,,tin or social security    
number1 as applicable11 and  7,b7 by    
striking such ,,tin both places it      
appears and inserting such ,,tin or     
social security number4  7c7 ,conforming
 amendment ,subsection 7h7 of section   
#bd of the ,internal ,revenue ,code of  
#aihf is amended by striking paragraph  
7#g74  7d7 ,effective date ,the         
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjbe4  #c4 ,earned      
income credit identification            
requirements  7a7 ,in general           
,subsection 7m7 of section #cb of the   
,internal ,revenue ,code of #aihf is    
amended by striking clause 7,,ii7 7or   
that portion of clause 7,,iii7 that     

relates to clause 7,,ii77 of section    
#bje7;c77#b77;,b77i7 of the ,social     
,security ,act and inserting subclause  
7,,ii7 7or that portion of subclause    
7,,iii7 that relates to subclause       
7,,ii77 of section #bje7;c77#b77;,b77i7 
of the ,social ,security ,act1 or any   
other social security number which does 
not indicate that the individual to whom
 the number is issued is authorized to  
work in the ,united ,states4  7b7       
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjbe4