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House Bill 1919
115th Congress(2017-2018)
Child Tax Credit Protection Act of 2017
Introduced
Introduced
Introduced in House on Apr 5, 2017
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Introduced in House 
Apr 5, 2017
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Introduced in House(Apr 5, 2017)
Apr 5, 2017
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 1919 (Introduced-in-House)


115th CONGRESS
1st Session
H. R. 1919


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

IN THE HOUSE OF REPRESENTATIVES

April 5, 2017

Mr. Ferguson (for himself, Mr. Duncan of Tennessee, Mr. Barton, Mr. Grothman, and Mr. Franks of Arizona) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to clarify eligibility for 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 “Child Tax Credit Protection Act of 2017”.

SEC. 2. Eligibility for child tax credit.

(a) In general.—Section 24(e)(1) 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—

“(1) such taxpayer includes the taxpayer’s valid identification number (and, in the case of a joint return, the valid identification number of the taxpayer’s spouse) on the return of tax for the taxable year, and

“(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.”.

(b) Valid identification number.—Section 24(e) of such Code is amended by adding at the end the following new paragraph:

“(3) VALID IDENTIFICATION NUMBER.—For purposes of this subsection, the term ‘valid identification number’ means a social security number issued to an individual by the Social Security Administration. Such term shall not include a TIN issued by the Internal Revenue Service.”.

(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.