,,ii #aaith ,,congress #ast ,session ,s4 #bigd ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,october #c1 #bjbe,mrs4 ,hyde-,smith 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 ,status ,eligibility ,confirmation and ,updated ,requirements for ,earned ,benefits ,act of #bjbe or the ,,secure ,benefits ,act of #bjbe4 #b4 ,temporary work authorization 7a7 ,in general ,section #bje7;c77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dje7;c77#b77 is amended by adding at the end the following new subparagraph3 7,i7 ,temporary ,work-,authorized ,social ,security ,number 7i7 ,in general ,in the case of an individual who has been issued a temporary work authorization by the ,secretary of ,homeland ,security1 the ,commissioner shall-- 7,i7 assign a temporary work-authorized social security number to such individual2 and 7,,ii7 in a manner consistent with subparagraph 7,g71 issue a social security card to such individual which1 on the face of such card1 indicates that the temporary work-authorized social security number is valid solely with respect to such employment1 and for such period1 as granted by the ,department of ,homeland ,security pursuant to their temporary work authorization4 7ii7 ,information sharing 7,i7 ,temporary ,work-,authorizations ,the ,secretary of ,homeland ,security shall share with the ,commissioner any information with respect to the status of any temporary work authorization which has been issued by the ,secretary of ,homeland ,security for the purpose of administering this subparagraph1 including-- 7aa7 the expiration date for such temporary work authorization2 7bb7 any reauthorization of such temporary work authorization2 7cc7 whether such temporary work authorization is restricted to specific employers or employment circumstances2 and 7dd7 any changes or adjustments with respect to such temporary work authorization which have been reported to the ,secretary of ,homeland ,security4 7,,ii7 ,coordination with ,internal ,revenue ,service ,the ,commissioner shall share with the ,secretary 7as defined in section #ggja7;a77#aa77;,b7 of the ,internal ,revenue ,code of #aihf7 any information provided to the ,commissioner pursuant to subclause 7,i71 including any temporary work-authorized social security number which has been issued by the ,commissioner pursuant to a temporary work authorization4 7iii7 ,definitions ,in this subparagraph3 7,i7 ,commissioner ,the term ,commissioner means the ,commissioner of ,social ,security4 7,,ii7 ,temporary work authorization ,the term temporary work authorization means work authorization granted to an alien within a class of aliens described in subsection 7b7 or 7c7 of section #bgd;a4#ab of title #h1 ,code of ,federal ,regulations1 as in effect on the date of the enactment of this subparagraph1 the validity of which is dependent upon the maintenance of nonimmigrant or other temporary legal status4 4 7b7 ,conforming amendment ,section #bje7;c77#b77;,b77i77,i7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dje7;c77#b77;,b77i77,i77 is amended by inserting subject to subparagraph 7,i71 before to aliens at the time4 7c7 ,effective date ,the amendments made by this section shall take effect on ,january #a1 #bjbg4 #c4 ,child tax credit identification requirements 7a7 ,in general ,paragraph 7#g7 of section #bd7;h7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking or1 in the case of a joint return1 the social security number of at least #a spouse in subparagraph 7,a77i7 and inserting the social security number of both spouses1 in the case of a joint return1 and 7#b7 by adding at the end the following new subparagraph3 7,c7 ,additional requirements for noncitizens with temporary work authorization 7i7 ,in general ,in the case of an individual with a temporary work-authorized social security number pursuant to section #bje7;c77#b77;,i7 of the ,social ,security ,act1 such temporary work-authorized social security number shall be treated as a social security number for purposes of subparagraph 7,b7 only if the ,secretary confirms in coordination with the ,secretary of ,homeland ,security that the individual has a valid temporary work authorization 7as defined in section #bje7;c77#b77;,i77iii77,,ii7 of such ,act7 as of the date of filing the return for the taxable year4 7ii7 ,documentation ,the ,secretary1 in consultation with the ,secretary of ,homeland ,security1 shall prescribe the form and manner of documentation required to be provided for purposes of clause 7i74 4 7b7 ,penalty 7#a7 ,in general ,part ,,ii of subchapter ,a of chapter #fh of the ,internal ,revenue ,code of #aihf is amended by inserting after section #fffc the following new section3 #fffc;,a4 ,imposition of penalty for invalid work authorization for purposes of child tax credit 7a7 ,imposition of penalty ,if any claim of credit under section #bd on a return is due to fraud relating to an expired or invalid temporary work authorization 7as defined in section #bje7;c77#b77;,i77iii77,,ii7 of the ,social ,security ,act71 there shall be added to the tax an amount equal to the greater of-- 7#a7 the amount of the credit so claimed1 or 7#b7 #e1jjj4 7b7 ,reasonable cause exception ,no penalty shall be imposed under subsection 7a7 if it is shown that there was a reasonable cause for the taxpayer's claim of credit and the taxpayer acted in good faith with respect to such credit4 4 7#b7 ,clerical amendment ,the table of sections for part ,,ii of subchapter ,a of chapter #fh of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #fffc the following new item3 ,sec4 #fffc;,a4 ,imposition of penalty for invalid work authorization for purposes of child tax credit4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4 #d4 ,earned income credit identification requirements 7a7 ,in general ,subsection 7m7 of section #cb of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 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 ,states1 7#b7 by striking numbers4--,solely and inserting 8numbers4-- 7#a7 ,in general ,solely 1 and 7#c7 by adding at the end the following new paragraph3 7#b7 ,additional requirements for noncitizens with temporary work authorization 7,a7 ,in general ,in the case of an individual with a temporary work-authorized social security number pursuant to section #bje7;c77#b77;,i7 of the ,social ,security ,act1 such individual shall not be treated as an eligible individual or a qualifying child for purposes of this section unless the ,secretary confirms in coordination with the ,secretary of ,homeland ,security that the individual has a valid temporary work authorization 7as defined in section #bje7;c77#b77;,i77iii77,,ii7 of such ,act7 as of the date of filing the return for the taxable year4 7,b7 ,documentation ,the ,secretary1 in consultation with the ,secretary of ,homeland ,security1 shall prescribe the form and manner of documentation required to be provided for purposes of subparagraph 7,a74 4 7b7 ,penalty ,section #fffc;,a of the ,internal ,revenue ,code of #aihf1 as added by section #c1 is amended-- 7#a7 by striking section #bd in subsection 7a7 and inserting section #bd or #cb1 7#b7 by striking child tax in the heading and inserting child or earned income1 and 7#c7 by adding at the end the following new subsection3 7c7 ,penalties ,to be aggregated ,in the case of penalties imposed under subsection 7a7 with respect to more than #a credit described in such subsection1 the amount added to the tax pursuant to this section shall be sum of all such penalties4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4 #e4 ,savers credit 7a7 ,in general ,section #be;,b of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7g7 ,identification requirement 7#a7 ,in general ,no credit shall be allowed under subsection 7a7 with respect to an eligible individual unless the individual includes such individual's social security number on the return of tax for the taxable year4 7#b7 ,social security number defined ,for purposes of this subsection1 the term social security number has the meaning given such term in section #bd7;h77#g74 4 7b7 ,penalty ,section #fffc;,a of the ,internal ,revenue ,code of #aihf1 as added and amended by this ,act1 is further amended-- 7#a7 by striking section #bd or #cb in subsection 7a7 and inserting section #bd1 #be;,b1 or #cb1 and 7#b7 by striking child or earned income credit in the heading and inserting certain credits4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4 #f4 ,saver's match 7a7 ,in general ,subsection 7c7 of section #fdcc of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#d7 ,identification requirement 7,a7 ,in general ,an individual shall not be treated as an eligible individual unless the individual includes such individual's social security number on the return of tax for the taxable year4 7,b7 ,social security number defined ,for purposes of this subsection1 the term social security number has the meaning given such term in section #bd7;h77#g74 4 7b7 ,penalty ,section #fffc;,a of the ,internal ,revenue ,code of #aihf1 as added and amended by this ,act1 is further amended by inserting 1 or of a matching contribution under section #fdcc1 after #cb4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4 #g4 ,penalty for invalid work authorization for purposes of ,american ,opportunity and ,lifetime ,learning credits 7a7 ,in general ,section #fffc;,a of the ,internal ,revenue ,code of #aihf1 as added and amended by this ,act1 is further amended by inserting 1 #be;,a after #bd4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4 #h4 ,math error authority 7a7 ,earned income credit ,subparagraph 7,f7 of section #fbac7;g77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking taxpayer identification number and inserting social security number4 7b7 ,child tax credit 7#a7 ,in general ,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 ,age and credit determinations ,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 ,savers credit ,section #fbac7;g7 of such ,code is amended by striking and at the end of subparagraph 7,z71 by striking the period at the end of subparagraph 7,,aa7 and inserting 1 and1 and by inserting after subparagraph 7,,aa7 the following new subparagraph3 7,,bb7 an omission of a correct social security number required under section #be;,b7g7 7relating to savers credit74 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4