; and (4) by adding after clause (ii) the following: (iii) in the case of the $6,570 and the $11,500 amounts in subsection (b)(2)(B), by substituting “calendar year 2017” for “calendar year 1992” in subparagraph (B) of such section 1. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 3. Certification of child residency (a) In general Section 32(c)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (E) Residency certification requirement A qualifying child shall not be taken into account under subsection (b) unless the taxpayer includes on the return of tax for the taxable year a certification of the same principal place of abode as the taxpayer with respect to whom the determination under section 152(c)(1)(B) is made. Such certification shall be supported by proof, such as letters, records, or affidavits, in a manner substantially similar to the procedures for tax years 2003 to 2005 of a similar requirement that the Secretary used for the study entitled IRS Earned Income Tax Credit (EITC) Initiatives—Report on Qualifying Child Residency Certification, Filing Status, and Automated Underreporter Tests (2008). . (b) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2017. 4. Social security number required to claim additional child tax credit (a) In general Section 24(e)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following: No increase in credits shall be allowed under subpart C by reason of subsection (d) of this section with respect to any qualifying child for whom the taxpayer fails to include a valid social security number on such return . (b) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2017. 5. Expansion of disallowance period for taxpayers who improperly claim EITC based on reckless or intentional disregard of the rules (a) In general Section