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I
117TH CONGRESS
1ST SESSION
H. R. 663
To amend the Internal Revenue Code of 1986 to require inclusion of the
taxpayer’s social security number to claim the refundable portion of
the child tax credit.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 1, 2021
Mr. POSEY 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 require
inclusion of the taxpayer’s social security number to
claim the refundable portion of the child tax credit.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Refundable Child Tax
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Credit Eligibility Verification Reform Act of 2021’’.
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•HR 663 IH
SEC. 2. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM
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THE REFUNDABLE PORTION OF THE CHILD
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TAX CREDIT.
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(a) IN GENERAL.—Section 24(d) of the Internal Rev-
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enue Code of 1986 is amended by adding at the end the
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following new paragraph:
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‘‘(6) IDENTIFICATION REQUIREMENT.—
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‘‘(A) IN
GENERAL.—Paragraph (1) shall
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not apply to any taxpayer for any taxable year
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unless the taxpayer includes the taxpayer’s so-
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cial security number on the return of tax for
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such taxable year.
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‘‘(B) JOINT RETURNS.—In the case of a
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joint return, the requirement of subparagraph
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(A) shall be treated as met if the social security
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number of either spouse is included on such re-
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turn.
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‘‘(C) SOCIAL
SECURITY
NUMBER.—For
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purposes of this paragraph, the term ‘social se-
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curity number’ means a social security number
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issued to an individual by the Social Security
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Administration (other than a social security
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number issued pursuant to subclause (II) (or
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that portion of subclause (III) that relates to
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subclause (II)) of section 205(c)(2)(B)(i) of the
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Social Security Act).’’.
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•HR 663 IH
(b) OMISSIONS TREATED
AS MATHEMATICAL
OR
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CLERICAL ERROR.—Section 6213(g)(2)(I) of such Code
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is amended to read as follows:
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‘‘(I) an omission of a correct social secu-
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rity number required under section 24(d)(6)
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(relating to refundable portion of child tax cred-
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it), or a correct TIN required under section
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24(e) (relating to child tax credit), to be in-
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cluded on a return,’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2021.
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