PUBLIC LAW 104-188—AUG. 20, 1996
110 STAT. 1853
"(ii) the last day of the taxable year of the issuer
during which occurs the date which is 10 years after
the date on which the election under this paragraph
is made.
"(G) ELECTION.— An election under this paragraph may
be revoked only with the consent of the Secretary.",
(b) EFFECTIVE DATE. —The amendment made by this section 26 USC 150 note.
shall take effect on the date of the enactment of this Act.
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(A) Subsection (e) of section 6109 is repealed.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 emplo3ment) 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. —
26 USC 21 note.
(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 year
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