To amend the Internal Revenue Code of 1986 to provide a religious exemption from providing identifying numbers for dependents to claim certain credits and deductions on a tax return.

Amends the Internal Revenue Code to allow a taxpayer who is conscientiously opposed, on religious grounds, to obtaining a taxpayer identification number (TIN) for a qualified dependent, for purposes of obtaining certain tax benefits for such dependent, to submit certain documentation supporting his or her religious beliefs in lieu of obtaining a TIN.