PUBLIC LAW 100-485—OCT. 13, 1988
102 STAT. 2427
Internal Revenue Code of 1986 are each amended by striking "age of 15" and inserting "age of 13". (b) LIMITATION ON CREDIT REDUCED BY AMOUNT OF EXCLUSION.—
Subsection (c) of section 21 of such Code is amended by adding at the end thereof the following new sentence: "The amount determined under paragraph (1) or (2) (whichever is applicable) shall be reduced by the aggregate amount excludable from gross income under section 129 for the taxable year." (c) REQUIREMENT OP FURNISHING IDENTIFYING INFORMATION WITH RESPECT TO SERVICE PROVIDER.—
(1) CREDIT.—Subsection (e) of section 21 of such Code is amended by adding at the end thereof the following new paragraph: "(9)
IDENTIFYING INFORMATION REQUIRED WITH RESPECT TO
SERVICE PROVIDER.—No Credit shall be allowed under subsection (a) for any amount paid to any person unless— "(A) the name, address, and taxpayer identification number of such person are included on the return claiming the credit, or "(B) if such person is an organization described in section 501(c)(3) and exempt from tax under section 501(a), the name and address of such person are included on the return claiming the credit. In the case of a failure to provide the information required under the preceding sentence, the preceding sentence shall not apply if it is shown that the taxpayer exercised due diligence in attempting to provide the information so required." (2) EXCLUSION.—Subsection (e) of section 129 of such C!ode is amended by adding at the end thereof the following new paragraph: "(9)
IDENTIFYING INFORMATION REQUIRED WITH RESPECT TO
SERVICE PROVIDER.—No amount paid or incurred by an employer for dependent care assist£ince provided to an employee shall be excluded from the gross income of such employee unless— "(A) the name, address, and taxpayer identification number of the person performing the services are included on the return to which the exclusion relates, or "(B) if such person is an organization described in section 501(c)(3) and exempt from tax under section 501(a), the name and address of such person are included on the return to which the exclusion relates. In the case of a failure to provide the information required under the preceding sentence, the preceding sentence shall not apply if it is shown that the taxpayer exercised due diligence in attempting to provide the information so required." (3)
CONFORMING
AMENDMENT.—Pars^aph
(2)
of
section
6109(a) of such Code is amended by striking "shall furnish" and inserting "or whose identifying number is required to be shown on a return of another person shall furnish". (d) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 1988. SEC. 704. TAXPAYER IDENTIFICATION NUMBER REQUIRED FOR DEPENDENTS WHO HAVE ATTAINED AGE 2.
(a) GENERAL RULE.—Paragraph (2) of section 6109(e) of the Internal Revenue Code of 1986 (relating to furnishing number for
26 USC 21 note.
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