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Responsible Child Tax 5 Credit Eligibility Verification Act of 2012’

Responsible Child Tax 5 Credit Eligibility Verification Act of 2012’

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Published by jhfabian

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Published by: jhfabian on May 31, 2012
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05/13/2014

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MAT12297 S.L.C.
112
TH
CONGRESS2
D
S
ESSION
 
S.
 ll 
To amend the Internal Revenue Code of 1986 to require certain nonresidentaliens to provide valid immigration documents to claim the refundableportion of the child tax credit.
IN THE SENATE OF THE UNITED STATES
 llllllllll 
Mr. R
UBIO
introduced the following bill; which was read twice and referredto the Committee on
 llllllllll 
A BILL
To amend the Internal Revenue Code of 1986 to requirecertain nonresident aliens to provide valid immigrationdocuments to claim the refundable portion of the childtax credit.
 Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
2
SECTION 1. SHORT TITLE.
3
This Act may be cited as the ‘‘Responsible Child Tax 
4
Credit Eligibility Verification Act of 2012’’.
5
 
2
MAT12297 S.L.C.
SEC. 2. VALID IMMIGRATION DOCUMENTS REQUIRED TO
1
CLAIM THE REFUNDABLE PORTION OF THE
2
CHILD TAX CREDIT.
3
(a) I
N
G
ENERAL
.—Subsection (d) of section 24 of the
4
Internal Revenue Code of 1986 is amended by adding at
5
the end the following new paragraph:
6
‘‘(5) V 
 ALID IMMIGRATION DOCUMENT REQUIRE
-
7
MENTS
.—If a taxpayer is an alien, paragraph (1)
8
shall not apply to such taxpayer for any taxable year
9
 unless the taxpayer attaches to the return of tax for
10
such taxable year a photocopy of—
11
‘‘(A) each page of the taxpayer’s passport,
12
‘‘(B) the taxpayer’s nonimmigrant visa,
13
‘‘(C) the taxpayer’s employment authoriza-
14
tion documentation (Form I-766),
15
‘‘(D) the taxpayer’s arrival-departure docu-
16
mentation (Form I-94), and
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‘‘(E) with respect to each qualifying alien
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child of the taxpayer—
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‘‘(i) each page of such child’s pass-
20
port,
21
‘‘(ii) such child’s nonimmigrant visa,
22
and
23
‘‘(iii) the arrival-departure docu-
24
mentation (Form I-94) of such child.
25

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