H.R. 192 · 114th Congress

SHUT Act of 2015

Stage
In committee
Introduced
2015-01-07
Latest action
2015-01-07 · Introduced in House

Summary

Stop Handouts to Unauthorized Taxpayers Act of 2015 or the SHUT Act of 2015

Amends the Internal Revenue Code to deny the refundable portion of the child tax credit to individuals unless they include their social security number on their tax return or otherwise demonstrate that they are authorized to be employed in the United States.

Prohibits the Secretary of the Treasury or any delegate of the Secretary employed by the Department of the Treasury from issuing an individual taxpayer identification number unless supporting documentary evidence is submitted.