A social security number is required for the taxpayer and the child
What the document says“No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year--”
The section rewrites section 24(h)(7) of the Internal Revenue Code of 1986 to deny the credit for a qualifying child unless the return carries the taxpayer's social security number, or on a joint return at least one spouse's, and the child's. A social security number means one issued by the Social Security Administration to a citizen of the United States or under a named subclause of section 205(c)(2)(B)(i) of the Social Security Act, and issued before the return's due date. The section also replaces a cross reference in section 6213(g)(2)(I) so that it points to section 24.
What the document actually says“No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year--”
No credit is given for a child unless two numbers are on the return. The list that follows says which.
One is the taxpayer's own number. On a joint return one spouse's will do. The other is the child's number.
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