Bill > HR1674

This bill, known as the Stop Handouts to Unauthorized Taxpayers Act of 2013 (SHUT Act), proposes to amend the Internal Revenue Code to deny the refundable portion of the child tax credit to individuals who are not authorized to work in the United States, requiring taxpayers to provide a Social Security number or other proof of employment authorization on their tax returns to claim this credit, with joint filers only needing one spouse to meet the requirement, and any failure to do so being treated as a simple mathematical or clerical error. Additionally, the bill aims to terminate the use of certifying acceptance agents, who previously helped individuals apply for Individual Taxpayer Identification Numbers (ITINs), by requiring that all supporting documents for an ITIN be submitted directly to an employee of the Department of the Treasury.