Luke Messer . Washington Office Fopubcan Poe Commitee tte eri en a Congress ofthe United States 2 er: ‘Commitee on Ean House of Representatives ‘Washington, DC 20515 ener Re apot Win (BSE December 6, 2017 " eet pe Speaker Paul Ryan H-232, The Capitol Washington D.C. 20515 Chairman Kevin Brady 1102 Longworth House Office Building Washington D.C. 20515 Dear Speaker Ryan and Chairman Brady, {As you know, the Child Tax Credit was ereted by the Taxpayer Relief Act of 1997 to help ease the financial burden that families incur when they have children. I applaud your recent leadership {in including a 60 percent increase in the Child Tax Credit in the House-passed version of H.R. 1, the Tax Cuts and Jobs Act. This increase will help ease the tax burden for millions of families across the country and in my home state of Indiana Under current law, the Interal Revenue Service does not require individuals to have a Social Security Number (SSN) in order to be eligible to claim the Child Tax Crediton their tax return. ‘Therefore, any individual who files a tax retum with an Individual Taxpayer Identification ‘Number (ITIN) may be eligible to claim this credit. The IRS issues ITINs to individuals gardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Intemal Revenue Code.” The Treasury Office of Inspector General for Tax Administration recently found that as much as $5.9 to $7.1 billion is being paid out to individuals filing with an TTIN. have introduced legislation that would probibit individuals from claiming the Child Tax Credit if they do not have a SSN that is valid for work (H.R. 2817) and President Trump included this provision in his budget request to Congress. Unfortunately, the amendment adopted by the Senate to H.R. 1 would create loophole that ‘would enable illegal immigrants to continue to claim a portion of the Child Tax Credit. Recent ‘media reports have also highlighted how the Senate amendment would continue to allow the misuse of taxpayer dollars with this credit| respectfully urge you to include language in the Conference Report that would prohibit any ‘taxpayer who does not have a valid SSN from claiming any portion of the Child Tax Credit. 1 Took forward to working with you to pass tax reform that simplifies the tax code, lowers taxes on. middle class familie, and elinninates tax incentives that ewatd peuple who vote here illegally Sincerely, 6, Representative (IN-06)