[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1223 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 1223

 To amend the Internal Revenue Code of 1986 to prevent the retroactive 
   claim of the earned income tax credit after issuance of a social 
                            security number.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 3, 2015

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

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to prevent the retroactive 
   claim of the earned income tax credit after issuance of a social 
                            security number.

    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 CREDIT 
              AFTER ISSUANCE OF SOCIAL SECURITY NUMBER.

    (a) In General.--Section 32(m) of the Internal Revenue Code of 1986 
is amended--
            (1) by inserting ``before the close of the taxable year to 
        which the return relates'' before the period at the end, and
            (2) by adding at the end the following: ``For purposes of 
        the preceding sentence, a social security number issued after 
        the close of any taxable year shall be treated as issued before 
        the close of such taxable year if the taxpayer demonstrates to 
        the satisfaction of the Secretary that the individual with 
        respect to whom such social security number was issued was 
        eligible for the issuance of such social security number before 
        the close of such taxable year.''.
    (b) Effective Date.--The amendment made by this section 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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