Child Tax Credit Integrity Preservation Act

Child Tax Credit Integrity Preservation Act

This bill amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide a valid identification number on their tax returns in addition to the name and identification number of each qualifying child.

A "valid identification number" includes: (1) in the case of the taxpayer or a spouse, a Social Security number issued by the Social Security Administration; and (2) in the case of the qualifying child, a taxpayer identification number. It does not include the Social Security number of an individual who is prohibited from engaging in employment in the United States.