by substituting 2017 for 2016 in subparagraph (A)(ii) thereof. If any increase under this paragraph is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100. , (6) by amending subsection (e) to read as follows: (e) Identification requirements (1) Taxpayer No credit shall be allowed under this section if the identifying number of the taxpayer was issued after the due date for filing the return for the taxable year. (2) Qualifying child (A) In general No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of such child on the return of tax for the taxable year. (B) Social security number defined For purposes of this subsection, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued— (i) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and (ii) before the due date for such return. (C) Treatment of qualifying children disallowed credit In the case of any qualifying child with respect to whom a credit is not allowed under this section by reason of subparagraph (A), such child shall be treated as a dependent to whom subsection (a)(2) applies. , and (7) by striking subsection (h). (b) Effective date The amendments made by this section shall take effect as if included in the enactment of section 11022 of Public Law 115–97 .