Section 1 Short title
This Act may be cited as the “Child Tax Credit Protection Act of 2017”.
Child Tax Credit Protection Act of 2017
A BILL
To amend the Internal Revenue Code of 1986 to clarify eligibility for the child tax credit.
Sec. 2 Eligibility for child tax credit
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.”
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.”
Effective date— The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.