[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5298 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 5298

    To deny a rebate of Federal income taxes to illegal immigrants.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 7, 2008

Mr. Kanjorski introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To deny a rebate of Federal income taxes to illegal immigrants.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DENIAL OF 2008 REBATE OF FEDERAL INCOME TAXES TO ILLEGAL 
              IMMIGRANTS.

    (a) In General.--Notwithstanding any other provision of law, a 
nonresident alien individual shall not be eligible for a rebate of 
Federal income taxes provided by an Act of Congress enacted during 
2008.
    (b) Identification Number Requirement.--
            (1) In general.--Notwithstanding any other provision of 
        law, no rebate of Federal income taxes provided by an Act of 
        Congress enacted during 2008 shall be allowed to an individual 
        who does not include on the return of tax for the taxable 
        year--
                    (A) such individual's valid identification number,
                    (B) in the case of a joint return, the valid 
                identification number of such individual's spouse, and
                    (C) in the case of any qualifying child taken into 
                account under such Act providing for such rebate, the 
                valid identification number of such qualifying child.
            (2) Valid identification number.--For purposes of paragraph 
        (1), the term ``valid identification number'' means a social 
        security number issued to an individual by the Social Security 
        Administration. Such term shall not include a TIN issued by the 
        Internal Revenue Service.
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