S. 268

1. Short title

2. Child tax credit identification requirements

(a) In general

(e) Identification requirements

(1) In general

No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of—

(A) such child, and

(B) the taxpayer (and, in the case of a joint return, the taxpayer's spouse),

on the return of tax for the taxable year.

(2) Social security number

For purposes of paragraph (1), with respect to an individual and a taxable year, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—

(A) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and

(B) before the due date for the return of tax for such taxable year.

Such term shall not include any social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States.

(b) Math error authority

(c) Conforming amendment

(d) Effective date

3. Earned income credit identification requirements

(a) In general

(b) Effective date