,,ii  #aai? ,,congress  #a/ ,session    
,s4 #bfh  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,janu>y #bh1 #bjbe,mrs4
 ,hyde-,smi? 7= h]self & ,mr4 ,lee7     
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to require        
taxpay]s claim+ ! *ild & e>n$ income tax
 cr$its1 & _! qualify+ *ildr51 to h a   
valid social security numb] = employm5t 
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,sav+ ,am]ican ,work]s'    
,b5efits ,act ( #bjbe4  #b4 ,*ild tax   
cr$it id5tification requirem5ts  7a7 ,9 
g5]al ,subsection 7e7 ( section #bd ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7e7 ,id5tification   
requirem5ts  7#a7 ,9 g5]al ,no cr$it    
%all be all[$ "u ?is section to a       
taxpay] ) respect to any qualify+ *ild  
unless ! taxpay] includes ! social      
security numb] (-- 7,a7 su* *ild1 &     
7,b7 ! taxpay] 7&1 9 ! case ( a jo9t    
return1 ! taxpay]'s sp\se71  on ! return

 ( tax = ! taxable ye>4  7#b7 ,social   
security numb] ,= purposes ( p>agraph   
7#a71 ) respect to an individual & a    
taxable ye>1 ! t]m social security numb]
 means a social security numb] issu$ to 
an individual by ! ,social ,security    
,adm9i/ration1 b only if ! social       
security numb] is issu$-- 7,a7 to a     
citiz5 ( ! ,unit$ ,/ates or pursuant to 
subclause 7,i7 7or t portion ( subclause
 7,,iii7 t relates to subclause 7,i77 ( 
section #bje7;c77#b77;,b77i7 ( ! ,social
 ,security ,act1 &  7,b7 be=e ! due date
 = ! return ( tax = su* taxable ye>4    
,su* t]m %all n include any social      
security numb] :i* does n indicate t !  
individual to :om ! numb] is issu$ is   
au?oriz$ to "w 9 ! ,unit$ ,/ates4  4    
7b7 ,ma? error au?ority  7#a7           
,subp>agraph 7,i7 ( section             
#fbac7;g77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ ,,t9 & ins]t+
 social security numb]4  7#b7           
,subp>agraph 7,l7 ( section             
#fbac7;g77#b7 ( su* ,code is am5d$--    

7,a7 by /rik+ a ,,t9 & ins]t+ a ,,t9 or 
social security numb]1 z applicable11 & 
7,b7 by /rik+ su* ,,t9 bo? places x     
appe>s & ins]t+ su* ,,t9 or social      
security numb]4  7c7 ,con=m+ am5dm5t    
,subsection 7h7 ( section #bd ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ p>agraph 7#g74  7d7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbe4  #c4 ,e>n$ income  
cr$it id5tification requirem5ts  7a7 ,9 
g5]al ,subsection 7m7 ( section #cb ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ clause 7,,ii7 7or t portion (  
clause 7,,iii7 t relates to clause      
7,,ii77 ( section #bje7;c77#b77;,b77i7 (
 ! ,social ,security ,act & ins]t+      
subclause 7,,ii7 7or t portion (        
subclause 7,,iii7 t relates to subclause
 7,,ii77 ( section #bje7;c77#b77;,b77i7 
( ! ,social ,security ,act1 or any o!r  
social security numb] :i* does n        
indicate t ! individual to :om ! numb]  
is issu$ is au?oriz$ to "w 9 ! ,unit$   

,/ates4  7b7 ,effective date ,! am5dm5t 
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbe4