Fairness for Americans in Internal Revenue Refunds Act
This bill amends the Internal Revenue Code to prevent a taxpayer whose social security number was issued for purposes of granting a work authorization under a deferred action on removal program from claiming an earned income tax credit using such social security number. The bill directs: (1) the Department of Homeland Security to place a notation on employment authorization cards that the holder of such card has received it under a deferred action on removal program, and (2) the Social Security Administration to maintain a record of all social security account numbers issued to individuals under a deferred action on removal program.
[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1657 Introduced in House (IH)]
114th CONGRESS
1st Session
H. R. 1657
To amend the Internal Revenue Code of 1986 to prevent claims of the
earned income tax credit by individuals receiving work authorizations
pursuant to deferred action programs, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 26, 2015
Mr. Marchant introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to prevent claims of the
earned income tax credit by individuals receiving work authorizations
pursuant to deferred action programs, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Fairness for Americans in Internal
Revenue Refunds Act''.
SEC. 2. PREVENTION OF CLAIMS OF EARNED INCOME TAX CREDIT BY INDIVIDUALS
RECEIVING WORK AUTHORIZATIONS PURSUANT TO DEFERRED ACTION
PROGRAMS.
(a) In General.--Section 32(m) of the Internal Revenue Code of 1986
is amended--
(1) by striking ``Solely for purposes of'' and inserting
the following:
``(1) In general.--Solely for purposes of'', and
(2) by striking ``a social security number issued to an
individual'' and all that follows and inserting ``a specified
social security number.'', and
(3) by adding at the end the following new paragraphs:
``(2) Specified social security number.--For purposes of
this section--
``(A) In general.--The term `specified social
security number' means a social security number issued
to an individual by the Social Security Administration.
``(B) Exceptions.--Such term shall not include--
``(i) any social security number issued
pursuant to subclause (II) (or that portion of
subclause (III) that relates to subclause (II))
of section 205(c)(2)(B)(i) of the Social
Security Act, and
``(ii) any social security number issued
pursuant to a work authorization obtained
pursuant to--
``(I) the memorandum of the
Secretary of Homeland Security dated
June 15, 2012, and entitled `Exercising
Prosecutorial Discretion with Respect
to Individuals Who Came to the United
States as Children',
``(II) the memorandum of the
Secretary of Homeland Security dated
November 20, 2014, and entitled
`Exercising Prosecutorial Discretion
with Respect to Individuals Who Came to
the United States as Children and with
Respect to Certain Individuals Who Are
the Parents of U.S. Citizens or
Permanent Residents', or
``(III) any other program not
specifically established by law which
provides a class of individuals not
otherwise legally present in the United
States deferred action on removal.
``(C) Special rules with respect to certain
beneficiaries of deferred action.--
``(i) Treatment upon grant of
citizenship.--A social security number
otherwise described in subparagraph (B)(ii)
shall cease to be treated as issued pursuant to
a work authorization described in such
subparagraph if, and only if, the individual to
whom such social security number is issued
becomes a citizen of the United States.
``(ii) No retroactive effect upon grant of
citizenship.--In the case of a social security
number to which clause (i) applies, such social
security number shall be treated as a specified
social security number only to the extent that
such number is included on returns of tax which
relate to taxable years ending after the date
on which such individual becomes a citizen of
the United States.''.
(b) Coordination With Department of Homeland Security and Social
Security Administration.--
(1) Department of homeland security.--The Secretary of
Homeland Security shall--
(A) ensure that the Commissioner of Social Security
receives sufficient information in a timely manner to
determine that a social security account number
described in section 32(m)(2)(B)(ii) of the Internal
Revenue Code of 1986 is being issued pursuant to a
program referred to in such section;
(B) ensure that any document issued to an
individual under such a program, including any document
attesting to the individual's authorization for
employment and any document attesting to the deferral
of action on any removal of that individual, has a
notation that the individual was provided such document
pursuant to such a program; and
(C) take all other appropriate actions to
coordinate with the Secretary of the Treasury and the
Commissioner of Social Security in carrying out section
32(m) of the Internal Revenue Code of 1986 and this
paragraph.
(2) Social security administration.--Section 205(c)(2) of
the Social Security Act (42 U.S.C. 405(c)(2)) is amended by
adding at the end the following new subparagraph:
``(I) The Commissioner of Social Security shall--
``(i) maintain a record of all social
security account numbers described in section
32(m)(2)(B)(ii) of the Internal Revenue Code of
1986 and the names of the individuals to whom
such numbers were issued;
``(ii) in any case in which a social
security account number so described would be
disclosed by the Commissioner to the Secretary
of the Treasury or to the Commissioner of the
Internal Revenue Service, identify such number
as being so described; and
``(iii) take all other appropriate actions
to coordinate with the Secretary of the
Treasury and the Secretary of Homeland Security
in carrying out section 32(m) of the Internal
Revenue Code of 1986 and section 2(b)(1) of the
Fairness for Americans in Internal Revenue
Refunds Act.''.
(c) Effective Date.--The amendments made by subsection (a) shall
apply to any return of tax, and any amendment or supplement to any
return of tax, which is filed after the date of the enactment of this
Act.
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Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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