Responsible Child Tax Credit Eligibility Verification Act of 2012

Responsible Child Tax Credit Eligibility Verification Act of 2012 - Amends the Internal Revenue Code to require a taxpayer who is an alien and who is claiming the refundable portion of the child tax credit to attach to his or her tax return a photocopy of: (1) each page of the taxpayer's passport; (2) the taxpayer's nonimmigrant visa; (3) the taxpayer's employment authorization; (4) the taxpayer's arrival-departure documentation; and (5) the passport, visa, and arrival-departure documentation for each qualifying alien child of the taxpayer.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 3083 Introduced in Senate (IS)]

112th CONGRESS
  2d Session
                                S. 3083

     To amend the Internal Revenue Code of 1986 to require certain 
nonresident aliens to provide valid immigration documents to claim the 
              refundable portion of the child tax credit.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 10, 2012

   Mr. Rubio introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to require certain 
nonresident aliens to provide valid immigration documents to claim the 
              refundable portion of the child 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 ``Responsible Child Tax Credit 
Eligibility Verification Act of 2012''.

SEC. 2. VALID IMMIGRATION DOCUMENTS REQUIRED TO CLAIM THE REFUNDABLE 
              PORTION OF THE CHILD TAX CREDIT.

    (a) In General.--Subsection (d) of section 24 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(5) Valid immigration document requirements.--If a 
        taxpayer is an alien, paragraph (1) shall not apply to such 
        taxpayer for any taxable year unless the taxpayer attaches to 
        the return of tax for such taxable year a photocopy of--
                    ``(A) each page of the taxpayer's passport,
                    ``(B) the taxpayer's nonimmigrant visa,
                    ``(C) the taxpayer's employment authorization 
                documentation (Form I-766),
                    ``(D) the taxpayer's arrival-departure 
                documentation (Form I-94), and
                    ``(E) with respect to each qualifying alien child 
                of the taxpayer--
                            ``(i) each page of such child's passport,
                            ``(ii) such child's nonimmigrant visa, and
                            ``(iii) the arrival-departure documentation 
                        (Form I-94) of such child.
        Any failure to meet the requirements of this subsection shall 
        be treated as a mathematical or clerical error and assessed 
        according to section 6213(b)(1).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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