1. Short title This Act may be cited as the Verify First Act . 2. Provision of social security number as condition of receiving the health insurance premium tax credit (a) Application to current health insurance premium tax credit Section 36B of the Internal Revenue Code of 1986, as in effect for months beginning before January 1, 2020, is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: (g) Social security number requirement (1) In general No premium shall be taken into account under subsection (b)(2)(A) with respect to any individual for any taxable year unless the taxpayer includes such individual’s social security number on the return of tax for the taxable year. (2) Application to advance payment No advance payment of the credit allowed under this section with respect to any premium described in paragraph (1) with respect to any individual shall be made under section 1412 of the Patient Protection and Affordable Care Act unless the Secretary, in consultation with the Commissioner of Social Security and the Secretary of Homeland Security, has verified the social security number of such individual. (3) Social security number For purposes of this subsection, the term social security number means a social security number issued to an individual by the Social Security Administration (other than a social security number issued pursuant to clause (II) (or that portion of clause (III) that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act) on or before the due date for filing the return for the taxable year (for purposes of paragraph (2), before the close of the month to which the advance payment relates). . (b) Application to new health insurance premium tax credit Section 36B of the Internal Revenue Code of 1986, as in effect for months beginning after December 31, 2019, is amended by adding at the end the following new subsection: (h) Social security number requirement (1) In general No amount shall be taken