Refundable Child Tax Credit Eligibility Verification Reform Act of 2015

Summary

Refundable Child Tax Credit Eligibility Verification Reform Act of 2015 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 Department 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.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 14 May 2015

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• Introduced in House (PDF)

  Introduced in House · EN · 14 May 2015

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• Introduced in House

  summary · EN · 14 May 2015

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