[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1182 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 1182

   To amend the Internal Revenue Code of 1986 to prevent retroactive 
 claims of the earned income tax credit by individuals receiving work 
      authorizations pursuant to certain deferred action programs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 27, 2015

Mr. Schweikert 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 retroactive 
 claims of the earned income tax credit by individuals receiving work 
      authorizations pursuant to certain deferred action programs.

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

SECTION 1. PREVENTION OF RETROACTIVE CLAIMS OF EARNED INCOME TAX CREDIT 
              BY INDIVIDUALS RECEIVING WORK AUTHORIZATIONS PURSUANT TO 
              CERTAIN 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 adding at the end the following new paragraph:
            ``(2) Denial of retroactive application for certain 
        beneficiaries of deferred action.--
                    ``(A) In general.--In the case of any specified 
                deferred action beneficiary, paragraph (1) shall be 
                applied by inserting `before the close of the taxable 
                year to which the return relates' after `Social 
                Security Administration'.
                    ``(B) Specified deferred action beneficiary.--For 
                purposes of this paragraph, the term `specified 
                deferred action beneficiary' means any individual who 
                receives temporary deportation relief and work 
                authorization in accordance with any program not 
                specifically established by law under which aliens are 
                provided temporary deportation relief.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to--
            (1) any return of tax which is filed after the date of the 
        enactment of this Act, and
            (2) any amendment or supplement (to any return of tax) 
        which is filed after such date (without regard to the date on 
        which the return of tax is filed).
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