AMENDMENT RELATED TO REVENUE RECONCILIATION ACTOF 1990.

SEC. 6021. AMENDMENT RELATED TO REVENUE RECONCILIATION ACTOF 1990. (a) Identification Requirement for Individuals Eligible for Earned Income Credit.— Subparagraph (F) of section 32(c)(1) 112 STAT. 824of the 1986 Code is amended by striking “The term ‘eligible individual’ does not include any individual who does not include on the return of tax for the taxable year—” and inserting “No credit shall be allowed under this section to an eligible individual who does not include on the return of tax for the taxable year—” (b) Identification Requirement for Qualifying Children Under Earned Income Credit.— (1) In general.— Clause (i) of section 32(c)(3)(D) of the1986 Code is amended to read as follows: “(i) In general.— A qualifying child shall not betaken into account under subsection (b) unless the taxpayer includes the name, age, and TIN of the qualifying child on the return of tax for the taxable year.”. (2) Individuals who do not include tin, etc., of any qualifying child.— Paragraph (1) of section 32(c) of the 1986 Code is amended by adding at the end the following new subparagraph: “(G) Individuals who do not include tin, etc., of any qualifying child.— No credit shall be allowed under this section to any eligible individual who has one or more qualifying children if no qualifying child of such individual is taken into account under subsection (b) by reason of paragraph (3)(D).”. (3) Conforming amendment.— Subparagraph (A) of section32(c)(3) is amended by inserting “and” at the end of clause(ii), by striking “, and” at the end of clause (iii) and inserting a period, and by striking clause (iv). (c) Effective Dates.— (1) Eligible individuals.— The amendment made by subsection (a) shall take effect as if included in the amendments made by section 451 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. (2) Qualifying children.— The amendments made by subsection (b) shall take effect as if included in the amendments made by section 11111 of Revenue Reconciliation Act of 1990.