Child Tax Credit Integrity Preservation Act This bill amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide a valid identification number on their tax returns in addition to the name and identification number of each qualifying child. A "valid identification number" includes: (1) in the case of the taxpayer or a spouse, a Social Security number issued by the Social Security Administration; and (2) in the case of the qualifying child, a taxpayer identification number. It does not include the Social Security number of an individual who is prohibited from engaging in employment in the United States.
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Timeline
Introduced in House
Referred to the House Committee on Ways and Means.
Introduced in House
Referred to the House Committee on Ways and Means.
Taxation
Income tax creditsSocial security and elderly assistanceTax administration and collection, taxpayersTax treatment of families
To amend the Internal Revenue Code of 1986 to clarify eligibility for the child tax credit.
USA115th CongressHR-2817| House
| Updated: 6/7/2017
Child Tax Credit Integrity Preservation Act This bill amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide a valid identification number on their tax returns in addition to the name and identification number of each qualifying child. A "valid identification number" includes: (1) in the case of the taxpayer or a spouse, a Social Security number issued by the Social Security Administration; and (2) in the case of the qualifying child, a taxpayer identification number. It does not include the Social Security number of an individual who is prohibited from engaging in employment in the United States.