PREVENTION OF RETROACTIVE CLAIMS OF CHILD TAX CREDIT.

SEC. 205. PREVENTION OF RETROACTIVE CLAIMS OF CHILD TAX CREDIT.(a) Qualifying Child Identification Requirement.—Section 24(e) is amended by inserting “and such taxpayer identification number was issued on or before the due date for filing such return” before the period at the end.(b) Taxpayer Identification Requirement.—Section 24(e), as amended by subsection (a) is amended—(1) by striking “Identification Requirement.—No credit shall be allowed” and inserting the following: “Identification Requirements.—“(1) Qualifying child identification requirement.—No credit shall be allowed”, and(2) by adding at the end the following new paragraph:“(2) Taxpayer identification requirement.—No credit shall be allowed under this section if the identifying number of the taxpayer was issued after the due date for filing the return for the taxable year.”.(c) Effective Date.—(1) In general.—The amendments made by this section shall apply to any return of tax, and any amendment or supplement to any return of tax, which is filed after the date of the enactment of this Act.(2) Exception for timely-filed 2015 returns.—The amendments made by this section shall not apply to any return of tax (other than an amendment or supplement to any return of tax) for any taxable year which includes the date of the enactment of this Act if such return is filed on or before the due date for such return of tax.129 STAT. 3082