,,ii  #aai? ,,congress  #a/ ,session    
,s4 #bigd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #c1 #bjbe,mrs4 
,hyde-,smi? 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 ! ,/atus        
,eligibility ,confirmation & ,updat$    
,requirem5ts = ,e>n$ ,b5efits ,act (    
#bjbe or ! ,,secure ,b5efits ,act (     
#bjbe4  #b4 ,tempor>y "w au?orization   
7a7 ,9 g5]al ,section #bje7;c77#b7 ( !  
,social ,security ,act 7#db ,u4,s4,c4   
#dje7;c77#b77 is am5d$ by add+ at ! end 
! foll[+ new subp>agraph3  7,i7         
,tempor>y ,"w-,au?oriz$ ,social         
,security ,numb]  7i7 ,9 g5]al ,9 ! case
 ( an individual :o has be5 issu$ a     
tempor>y "w au?orization by ! ,secret>y 
( ,homel& ,security1 ! ,commission]     

%all-- 7,i7 assign a tempor>y           
"w-au?oriz$ social security numb] to su*
 individual2 &  7,,ii7 9 a mann]        
consi/5t ) subp>agraph 7,g71 issue a    
social security c>d to su* individual   
:i*1 on ! face ( su* c>d1 indicates t ! 
tempor>y "w-au?oriz$ social security    
numb] is valid solely ) respect to su*  
employm5t1 & = su* p]iod1 z grant$ by ! 
,dep>tm5t ( ,homel& ,security pursuant  
to _! tempor>y "w au?orization4  7ii7   
,in=mation %>+  7,i7 ,tempor>y          
,"w-,au?orizations ,! ,secret>y (       
,homel& ,security %all %>e ) !          
,commission] any in=mation ) respect to 
! /atus ( any tempor>y "w au?orization  
:i* has be5 issu$ by ! ,secret>y (      
,homel& ,security = ! purpose ( adm9i/]+
 ?is subp>agraph1 includ+-- 7aa7 !      
expiration date = su* tempor>y "w       
au?orization2  7bb7 any reau?orization (
 su* tempor>y "w au?orization2  7cc7    
:e!r su* tempor>y "w au?orization is    
re/rict$ to specific employ]s or        
employm5t circum/ances2 &  7dd7 any     

*anges or adju/m5ts ) respect to su*    
tempor>y "w au?orization :i* h be5      
report$ to ! ,secret>y ( ,homel&        
,security4  7,,ii7 ,coord9ation )       
,int]nal ,rev5ue ,s]vice ,! ,commission]
 %all %>e ) ! ,secret>y 7z def9$ 9      
section #ggja7;a77#aa77;,b7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf7 any in=mation   
provid$ to ! ,commission] pursuant to   
subclause 7,i71 includ+ any tempor>y    
"w-au?oriz$ social security numb] :i*   
has be5 issu$ by ! ,commission] pursuant
 to a tempor>y "w au?orization4  7iii7  
,def9itions ,9 ?is subp>agraph3 7,i7    
,commission] ,! t]m ,commission] means !
 ,commission] ( ,social ,security4      
7,,ii7 ,tempor>y "w au?orization ,! t]m 
tempor>y "w au?orization means "w       
au?orization grant$ to an ali5 )9 a     
class ( ali5s describ$ 9 subsection 7b7 
or 7c7 ( section #bgd;a4#ab ( title #h1 
,code ( ,f$]al ,regulations1 z 9 effect 
on ! date ( ! enactm5t ( ?is            
subp>agraph1 ! validity ( :i* is dep5d5t
 ^u ! ma9t5ance ( nonimmigrant or o!r   

tempor>y legal /atus4  4  7b7 ,con=m+   
am5dm5t ,section                        
#bje7;c77#b77;,b77i77,i7 ( ! ,social    
,security ,act 7#db ,u4,s4,c4           
#dje7;c77#b77;,b77i77,i77 is am5d$ by   
ins]t+ subject to subp>agraph 7,i71 be=e
 to ali5s at ! "t4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
take effect on ,janu>y #a1 #bjbg4  #c4  
,*ild tax cr$it id5tification           
requirem5ts  7a7 ,9 g5]al ,p>agraph 7#g7
 ( section #bd7;h7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$-- 7#a7 by /rik+  
or1 9 ! case ( a jo9t return1 ! social  
security numb] ( at lea/ #a sp\se 9     
subp>agraph 7,a77i7 & ins]t+ ! social   
security numb] ( bo? sp\ses1 9 ! case ( 
a jo9t return1 &  7#b7 by add+ at ! end 
! foll[+ new subp>agraph3  7,c7         
,additional requirem5ts = noncitiz5s )  
tempor>y "w au?orization  7i7 ,9 g5]al  
,9 ! case ( an individual ) a tempor>y  
"w-au?oriz$ social security numb]       
pursuant to section #bje7;c77#b77;,i7 ( 
! ,social ,security ,act1 su* tempor>y  

"w-au?oriz$ social security numb] %all  
be treat$ z a social security numb] =   
purposes ( subp>agraph 7,b7 only if !   
,secret>y confirms 9 coord9ation ) !    
,secret>y ( ,homel& ,security t !       
individual has a valid tempor>y "w      
au?orization 7z def9$ 9 section         
#bje7;c77#b77;,i77iii77,,ii7 ( su* ,act7
 z ( ! date ( fil+ ! return = ! taxable 
ye>4  7ii7 ,docum5tation ,! ,secret>y1 9
 consultation ) ! ,secret>y ( ,homel&   
,security1 %all prescribe ! =m & mann] (
 docum5tation requir$ to be provid$ =   
purposes ( clause 7i74  4  7b7 ,p5alty  
7#a7 ,9 g5]al ,"p ,,ii ( sub*apt] ,a (  
*apt] #fh ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by ins]t+ aft] section   
#fffc ! foll[+ new section3  #fffc;,a4  
,imposition ( p5alty = invalid "w       
au?orization = purposes ( *ild tax cr$it
  7a7 ,imposition ( p5alty ,if any claim
 ( cr$it "u section #bd on a return is  
due to fraud relat+ to an expir$ or     
invalid tempor>y "w au?orization 7z     
def9$ 9 section                         

#bje7;c77#b77;,i77iii77,,ii7 ( ! ,social
 ,security ,act71 !re %all be add$ to ! 
tax an am\nt equal to ! great] (-- 7#a7 
! am\nt ( ! cr$it s claim$1 or  7#b7    
#e1jjj4  7b7 ,reasonable cause exception
 ,no p5alty %all be impos$ "u subsection
 7a7 if x is %[n t !re 0 a reasonable   
cause = ! taxpay]'s claim ( cr$it & !   
taxpay] act$ 9 good fai? ) respect to   
su* cr$it4  4  7#b7 ,cl]ical am5dm5t ,! 
table ( sections = "p ,,ii ( sub*apt] ,a
 ( *apt] #fh ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by ins]t+ aft] ! item  
relat+ to section #fffc ! foll[+ new    
item3  ,sec4 #fffc;,a4 ,imposition (    
p5alty = invalid "w au?orization =      
purposes ( *ild tax cr$it4  4  7c7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbf4  #d4   
,e>n$ income cr$it id5tification        
requirem5ts  7a7 ,9 g5]al ,subsection   
7m7 ( section #cb ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$-- 7#a7 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$ ,/ates1  7#b7 
by /rik+ numb]s4--,solely & ins]t+      
8numb]s4--  7#a7 ,9 g5]al ,solely  1 &  
7#c7 by add+ at ! end ! foll[+ new      
p>agraph3  7#b7 ,additional requirem5ts 
= noncitiz5s ) tempor>y "w au?orization 
7,a7 ,9 g5]al ,9 ! case ( an individual 
) a tempor>y "w-au?oriz$ social security
 numb] pursuant to section              
#bje7;c77#b77;,i7 ( ! ,social ,security 
,act1 su* individual %all n be treat$ z 
an eligible individual or a qualify+    
*ild = purposes ( ?is section unless !  
,secret>y confirms 9 coord9ation ) !    
,secret>y ( ,homel& ,security t !       
individual has a valid tempor>y "w      

au?orization 7z def9$ 9 section         
#bje7;c77#b77;,i77iii77,,ii7 ( su* ,act7
 z ( ! date ( fil+ ! return = ! taxable 
ye>4  7,b7 ,docum5tation ,! ,secret>y1 9
 consultation ) ! ,secret>y ( ,homel&   
,security1 %all prescribe ! =m & mann] (
 docum5tation requir$ to be provid$ =   
purposes ( subp>agraph 7,a74  4  7b7    
,p5alty ,section #fffc;,a ( ! ,int]nal  
,rev5ue ,code ( #aihf1 z add$ by section
 #c1 is am5d$-- 7#a7 by /rik+ section   
#bd 9 subsection 7a7 & ins]t+ section   
#bd or #cb1  7#b7 by /rik+ *ild tax 9 ! 
head+ & ins]t+ *ild or e>n$ income1 &   
7#c7 by add+ at ! end ! foll[+ new      
subsection3  7c7 ,p5alties ,to be       
aggregat$ ,9 ! case ( p5alties impos$ "u
 subsection 7a7 ) respect to m ?an #a   
cr$it describ$ 9 su* subsection1 ! am\nt
 add$ to ! tax pursuant to ?is section  
%all be sum ( all su* p5alties4  4  7c7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbf4  #e4   
,sav]s cr$it  7a7 ,9 g5]al ,section     

#be;,b ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$ by add+ at ! end ! foll[+
 new subsection3  7g7 ,id5tification    
requirem5t  7#a7 ,9 g5]al ,no cr$it %all
 be all[$ "u subsection 7a7 ) respect to
 an eligible individual unless !        
individual includes su* individual's    
social security numb] on ! return ( tax 
= ! taxable ye>4  7#b7 ,social security 
numb] def9$ ,= purposes ( ?is           
subsection1 ! t]m social security numb] 
has ! mean+ giv5 su* t]m 9 section      
#bd7;h77#g74  4  7b7 ,p5alty ,section   
#fffc;,a ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z add$ & am5d$ by ?is ,act1 is   
fur!r am5d$-- 7#a7 by /rik+ section #bd 
or #cb 9 subsection 7a7 & ins]t+ section
 #bd1 #be;,b1 or #cb1 &  7#b7 by /rik+  
*ild or e>n$ income cr$it 9 ! head+ &   
ins]t+ c]ta9 cr$its4  7c7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbf4  #f4 ,sav]'s mat*  
7a7 ,9 g5]al ,subsection 7c7 ( section  
#fdcc ( ! ,int]nal ,rev5ue ,code ( #aihf

 is am5d$ by add+ at ! end ! foll[+ new 
p>agraph3  7#d7 ,id5tification          
requirem5t  7,a7 ,9 g5]al ,an individual
 %all n be treat$ z an eligible         
individual unless ! individual includes 
su* individual's social security numb]  
on ! return ( tax = ! taxable ye>4  7,b7
 ,social security numb] def9$ ,=        
purposes ( ?is subsection1 ! t]m social 
security numb] has ! mean+ giv5 su* t]m 
9 section #bd7;h77#g74  4  7b7 ,p5alty  
,section #fffc;,a ( ! ,int]nal ,rev5ue  
,code ( #aihf1 z add$ & am5d$ by ?is    
,act1 is fur!r am5d$ by ins]t+ 1 or ( a 
mat*+ contribution "u section #fdcc1    
aft] #cb4  7c7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbf4  #g4 ,p5alty = invalid "w   
au?orization = purposes ( ,am]ican      
,opportunity & ,lifetime ,le>n+ cr$its  
7a7 ,9 g5]al ,section #fffc;,a ( !      
,int]nal ,rev5ue ,code ( #aihf1 z add$ &
 am5d$ by ?is ,act1 is fur!r am5d$ by   
ins]t+ 1 #be;,a aft] #bd4  7b7          

,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbf4  #h4   
,ma? error au?ority  7a7 ,e>n$ income   
cr$it ,subp>agraph 7,f7 ( section       
#fbac7;g77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ taxpay]      
id5tification numb] & ins]t+ social     
security numb]4  7b7 ,*ild tax cr$it    
7#a7 ,9 g5]al ,subp>agraph 7,i7 (       
section #fbac7;g77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
,,t9 & ins]t+ social security numb]4    
7#b7 ,age & cr$it det]m9ations          
,subp>agraph 7,l7 ( section             
#fbac7;g77#b7 ( su* ,code is am5d$--    
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 ,sav]s cr$it       
,section #fbac7;g7 ( su* ,code is am5d$ 
by /rik+ & at ! end ( subp>agraph 7,z71 
by /rik+ ! p]iod at ! end ( subp>agraph 
7,,aa7 & ins]t+ 1 &1 & by ins]t+ aft]   

subp>agraph 7,,aa7 ! foll[+ new         
subp>agraph3  7,,bb7 an omission ( a    
correct social security numb] requir$ "u
 section #be;,b7g7 7relat+ to sav]s     
cr$it74  4  7d7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbf4