A social security number must be on the return
What the document says“Subparagraph (A) shall not apply with respect to any discharge during any taxable year unless the taxpayer includes the taxpayer's social security number on the return of tax for such taxable year.”
The section denies the exclusion for a discharge in a taxable year unless the taxpayer puts a social security number on the return for that year, with social security number taking the meaning given in section 24(h)(7). It also adds a new subparagraph (X) to section 6213(g)(2) treating the omission of a correct number as a mathematical or clerical error.
What the document actually says“Subparagraph (A) shall not apply with respect to any discharge during any taxable year unless the taxpayer includes the taxpayer's social security number on the return of tax for such taxable year.”
The break is not given unless a number is on the return. That is the taxpayer's own social security number.
Leaving it out counts as a math error. That label matters for how the return is fixed. The tax code is not indexed here.
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