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.