H.R. 556
Refundable Child Tax Credit Eligibility Verification Reform Act of 2013
Referred to the House Committee on Ways and Means.
Sponsor
Rep. Johnson, Sam [R-TX-3]
Bill Details
- Update Date
- Nov 15, 2022
- Origin Chamber
- House
- Bill Type
- HR
- Bill Number
- 556
- Congress
- 113
- Introduced Date
- Feb 6, 2013
- Policy Area
- Taxation
- Is Law
- No
Referred to the House Committee on Ways and Means.
Source: House floor actions
Introduced in House
Source: Library of Congress
Introduced in House
Source: Library of Congress
Refundable Child Tax Credit Eligibility Verification Reform Act of 2013 - Amends the Internal Revenue Code, with respect to the child tax credit, to require taxpayers claiming such credit to provide their social security numbers on their tax returns.
Prohibits taxpayers who improperly claimed such credit in a previous year from claiming such credit during a disallowance period of: (1) 2 years for claims made with reckless or intentional disregard of rules governing such credit, or (2) 10 years for fraudulent claims.
Requires the Secretary of the Treasury to prescribe a form for completion by paid income tax preparers in connection with claims for the refundable portion of the child tax credit. Imposes a penalty on preparers who fail to comply with due diligence requirements for claiming the refundable portion of the credit.
Ways and Means Committee
Introduced in House
Feb 6, 2013