To amend the Internal Revenue Code of 1986 to require individuals to provide their Social Security number in order to claim the refundable portion of the child tax credit.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Refundable Child Tax Credit Eligibility Verification Reform Act''.
SEC. 2. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT.
(a) In General.--Subsection (d) of section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(5) Identification requirement with respect to taxpayer.-- ``(A) In general.--Paragraph (1) shall not apply to any taxpayer for any taxable year unless the taxpayer includes the taxpayer's Social Security number on the return of tax for such taxable year. ``(B) Joint returns.--In the case of a joint return, the requirement of subparagraph (A) shall be treated as met if the Social Security number of either spouse is included on such return. ``(C) Omission treated as mathematical or clerical error.--Any failure to meet the requirement of subparagraph (A) shall be treated as a mathematical or clerical error and assessed according to section 6213(b)(1).''. (b) Conforming Amendment.--Subsection (e) of section 24 of such Code is amended by inserting ``With Respect to Qualifying Children'' after ``Identification Requirement'' in the heading thereof. (c) Effective Date.--The amendments made by this section shall apply to taxable years...