A bill to amend the Internal Revenue Code of 1986 to require taxpayers claiming the child and earned income tax credits, and their qualifying children, to have a valid social security number for employment purposes.

This bill requires taxpayers who claim the child and earned income tax credits, and their qualifying children, to have a Social Security account number that is issued by the Social Security Administration prior to the tax return due date. This identification must indicate that the taxpayer has work authorization.