CERTAIN TAX BENEFITS DENIED TO INDIVIDUALS FAILING TO PROVIDE TAXPAYER IDENTIFICATION NUMBERS.

SEC. 1615. CERTAIN TAX BENEFITS DENIED TO INDIVIDUALS FAILING TO PROVIDE TAXPAYER IDENTIFICATION NUMBERS. (a) Personal Exemption.— (1) In general.— Section 151 (relating to allowance of deductions for personal exemptions) is amended by adding at the end the following new subsection: “(e) Identifying Information Required.— No exemption shall be allowed under this section with respect to any individual unless the TIN of such individual is included on the return claiming the exemption.”. (2) Conforming amendments.— (A) Subsection (e) of section 6109 is repealed. (B) Section 6724(d)(3) is amended by adding “and” at the end of subparagraph (C), by striking subparagraph (D), and by redesignating subparagraph (E) as subparagraph (D). (b) Dependent Care Credit.— Subsection (e) of section 21 (relating to expenses for household and dependent care services necessary for gainful employment) is amended by adding at the end the following new paragraph: “(10) Identifying information required with respect to qualifying individuals.— No credit shall be allowed under this section with respect to any qualifying individual unless the TIN of such individual is included on the return claiming the credit.”. (c) Extension of Procedures Applicable to Mathematical or Clerical Errors.— Section 6213(g)(2) (relating to the definition of mathematical or clerical errors), as amended by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, is amended by striking “and” at the end of subparagraph (F), by striking the period at the end of subparagraph (G) and inserting “, and”, and by inserting at the end the following new subparagraph: “(H) an omission of a correct TIN required under section 21 (relating to expenses for household and dependent care services necessary for gainful employment) or section 151 (relating to allowance of deductions for personal exemptions).”. (d) Effective Date.— (1) In general.— The amendments made by this section shall apply with respect to returns the due date for which (without regard to extensions) is on or after the 30th day after the date of the enactment of this Act. (2) Special rule for 1995 and 1996.— In the case of returns for taxable years beginning in 1995 or 1996, a taxpayer shall not be required by the amendments made by this section to provide a taxpayer identification number for a child who is born after October 31, 1995, in the case of a taxable year110 STAT. 1854 beginning in 1995 or November 30, 1996, in the case of a taxable year beginning in 1996.