This bill amends the Internal Revenue Code to allow a refundable tax credit for up to $500 of the costs associated with naturalization as a U.S. citizen. Naturalization costs include naturalization application costs, English as a Second Language and other course costs, and legal services. The credit applies to costs paid or incurred by the taxpayer during the year or the three preceding years with respect to the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer if the taxpayer, spouse, or dependent is naturalized as a U.S. citizen during the year.