S 91 ISCommentsClose CommentsPermalink

113th CONGRESSCommentsClose CommentsPermalink

1st SessionCommentsClose CommentsPermalink

S. 91CommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to clarify eligibility for the child tax credit.CommentsClose CommentsPermalink

IN THE SENATE OF THE UNITED STATESCommentsClose CommentsPermalink

January 23 (legislative day, January 3), 2013CommentsClose CommentsPermalink

Mr. VITTER introduced the following bill; which was read twice and referred to the Committee on FinanceCommentsClose CommentsPermalink

A BILLCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to clarify eligibility for the child tax credit.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Child Tax Credit Integrity Preservation Act of 2013’.CommentsClose CommentsPermalink

SEC. 2. ELIGIBILITY FOR CHILD TAX CREDIT.

(a) In General- Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended by striking ‘under this section to a taxpayer’ and all that follows and inserting ‘under this section to any taxpayer unless--CommentsClose CommentsPermalink





‘(1) such taxpayer includes the taxpayer’s valid identification number (as defined in section 6428(h)(2)) on the return of tax for the taxable year, andCommentsClose CommentsPermalink





‘(2) with respect to any qualifying child, the taxpayer includes the name and taxpayer identification number of such qualifying child on such return of tax.’.CommentsClose CommentsPermalink





(b) Effective Date- The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.CommentsClose CommentsPermalink