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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Timeline

1. 14 May 2015

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 14 May 2015

   Introduced

   Introduced in House

   Source: IntroReferral

3. 14 May 2015

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 14 May 2015 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 14 May 2015

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 14 May 2015

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 14 May 2015

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Johnson, Sam [R-TX-3] · R · Sponsor
• Rep. Buchanan, Vern [R-FL-16] · R · Cosponsor
• Rep. Sessions, Pete [R-TX-17] · R · Cosponsor
• Rep. Hartzler, Vicky [R-MO-4] · R · Cosponsor
• Rep. Wenstrup, Brad R. [R-OH-2] · R · Cosponsor
• Rep. Royce, Edward R. [R-CA-39] · R · Cosponsor
• Rep. Emmer, Tom [R-MN-6] · R · Cosponsor
• · hswm00 · Standing

Related records

• related to ← Refundable Child Tax Credit Eligibility Verification Reform Act of 2016
• related to ← Credits for Kids Act of 2016