[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1671 Introduced in House (IH)]
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115th CONGRESS
1st Session
H. R. 1671
To amend the Internal Revenue Code of 1986 to require the provision of
social security numbers as a condition of receiving the health
insurance premium tax credit.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 22, 2017
Mr. Barletta (for himself and Mr. McCaul) introduced the following
bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to require the provision of
social security numbers as a condition of receiving the health
insurance premium tax credit.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Verify First Act''.
SEC. 2. PROVISION OF SOCIAL SECURITY NUMBER AS CONDITION OF RECEIVING
THE HEALTH INSURANCE PREMIUM TAX CREDIT.
(a) Application to Current Health Insurance Premium Tax Credit.--
Section 36B of the Internal Revenue Code of 1986, as in effect for
months beginning before January 1, 2020, is amended by redesignating
subsection (g) as subsection (h) and by inserting after subsection (f)
the following new subsection:
``(g) Social Security Number Requirement.--
``(1) In general.--No premium shall be taken into account
under subsection (b)(2)(A) with respect to any individual for
any taxable year unless the taxpayer includes such individual's
social security number on the return of tax for the taxable
year.
``(2) Application to advance payment.--No advance payment
of the credit allowed under this section with respect to any
premium described in paragraph (1) with respect to any
individual shall be made under section 1412 of the Patient
Protection and Affordable Care Act unless the Secretary, in
consultation with the Commissioner of Social Security and the
Secretary of Homeland Security, has verified the social
security number of such individual.
``(3) Social security number.--For purposes of this
subsection, the term `social security number' means a social
security number issued to an individual by the Social Security
Administration (other than a social security number issued
pursuant to clause (II) (or that portion of clause (III) that
relates to clause (II)) of section 205(c)(2)(B)(i) of the
Social Security Act) on or before the due date for filing the
return for the taxable year (for purposes of paragraph (2),
before the close of the month to which the advance payment
relates).''.
(b) Application to New Health Insurance Premium Tax Credit.--
Section 36B of the Internal Revenue Code of 1986, as in effect for
months beginning after December 31, 2019, is amended by adding at the
end the following new subsection:
``(h) Social Security Number Requirement.--
``(1) In general.--No amount shall be taken into account
under subparagraph (A) or (B) of subsection (b)(1) with respect
to any individual for any taxable year unless the taxpayer
includes such individual's social security number on the return
of tax for the taxable year.
``(2) Application to advance payment.--No advance payment
of the credit allowed under this section with respect to any
amount described in paragraph (1) with respect to any
individual shall be made under section 1412 of the Patient
Protection and Affordable Care Act unless the Secretary, in
consultation with the Commissioner of Social Security and the
Secretary of Homeland Security, has verified the social
security number of such individual.
``(3) Social security number.--For purposes of this
subsection, the term `social security number' means a social
security number issued to an individual by the Social Security
Administration (other than a social security number issued
pursuant to clause (II) (or that portion of clause (III) that
relates to clause (II)) of section 205(c)(2)(B)(i) of the
Social Security Act) on or before the due date for filing the
return for the taxable year (for purposes of paragraph (2),
before the close of the month to which the advance payment
relates).''.
(c) Omission of Correct Social Security Number Treated as
Mathematical or Clerical Error.--Section 6213(g)(2) is amended by
striking ``and'' at the end of subparagraph (P), by striking the period
at the end of subparagraph (Q) and inserting a comma, and by inserting
after subparagraph (Q) the following new subparagraph:
``(R) an omission of a correct social security
number required under subsection (h)(1) of section 36B
(subsection (g)(1) of section 36B in the case of months
beginning before January 1, 2020) to be included on a
return.''.
(d) Effective Dates.--
(1) Application to current health insurance premium tax
credit.--
(A) In general.--Except as otherwise provided in
this paragraph, the amendment made by subsection (a)
shall apply to taxable years ending after the date of
the enactment of this Act.
(B) Advance payment.--Section 36B(g)(2) of the
Internal Revenue Code of 1986, as amended by this
section and as in effect for months beginning before
January 1, 2020, shall apply to months beginning after
the date of the enactment of this Act.
(2) Application to new health insurance premium tax
credit.--The amendment made by subsection (b) shall apply to
months beginning after December 31, 2019, in taxable years
ending after such date.
(3) Treatment as mathematical or clerical error.--The
amendments made by subsection (c) shall apply to taxable years
ending after the date of the enactment of this Act.
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