32 V.S.A. § 5830 — Taxpayer identification numbers; credits

(a) The Commissioner shall provide a process for an individual to claim the child tax
credit or the earned income tax credit, or both, pursuant to subsections 5828b(a) and 5830f(a) of this title when the individual, the individual’s spouse, or one or more of the individual’s
qualifying children does not have a taxpayer identification number. The Commissioner
shall not inquire about or record the citizenship and immigration status of an individual,
an individual’s spouse, or one or more of an individual’s qualifying children when
an individual claims one or more credits pursuant to this section and subsections
5828b(a) and 5830f(a) of this title.
(b) Upon the Commissioner’s request, an individual who claims one or more credits pursuant
to subsections 5828b(a) and 5830f(a) of this title shall provide valid documents establishing the identity and income for the taxable
year of the individual and, as applicable, the individual’s spouse and qualifying
children. Upon receiving a valid Social Security number issued by the Social Security
Administration, the individual shall notify the Commissioner in the time and manner
prescribed by the Commissioner.
(c) All claims submitted and records created pursuant to this section and subsections
5828b(a) and 5830f(a) of this title shall be exempt from public inspection and copying under the Public Records Act 1 V.S.A. § 317(c)(6) and shall be kept confidential as return or return information pursuant to section 3102 of this title. (