[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1298 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 1298

   To amend the Internal Revenue Code of 1986 to prevent retroactive 
  claims of the earned income tax credit by individuals issued social 
               security numbers, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 4, 2015

   Mr. Sam Johnson of Texas 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 issued social 
               security numbers, 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 ``No Amnesty Tax Refunds For Illegals 
Act''.

SEC. 2. 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 striking ``Solely'' and inserting the following:
            ``(1) In general.--Solely'',
            (2) by striking the period at the end and inserting 
        ``before the close of the taxable year to which the return 
        relates. For purposes of the preceding sentence, a social 
        security number not otherwise issued before 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 to whom such 
        social security number was issued was lawfully present for such 
        taxable year and was eligible to be issued such social security 
        number before the close of such taxable year.'', and
            (3) by adding at the end the following new paragraph:
            ``(2) Lawfully present.--For purposes of this subsection, 
        an individual shall be treated as lawfully present with respect 
        to any taxable year only if the individual is, as of the close 
        of such taxable year, a citizen or national of the United 
        States or an alien lawfully present in the United States 
        (within the meaning of section 36B(e)(2) as in effect on March 
        4, 2015).''.
    (b) Application to Tax Return Preparer Due Diligence 
Requirements.--Section 6695(g) of such Code is amended by adding at the 
end the following: ``Such regulations shall include a requirement that 
the tax return preparer receive information from the taxpayer regarding 
whether the taxpayer, the taxpayer's spouse, and the taxpayer's 
qualifying children were issued social security numbers before the 
close of the taxable year to which the return relates and if not, 
whether the taxpayer, the taxpayer's spouse, and the taxpayer's 
qualifying children, who were not so issued social security numbers 
were lawfully present (as defined in section 32(m)(2)) for such taxable 
year and eligible to be issued such social security number before the 
close of such taxable year.''.
    (c) Recordkeeping and Disclosure by 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 
                maintain a record of each social security account 
                number issued to any individual who receives deferred 
                action on removal in accordance with--
                            ``(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'; or
                            ``(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';
                 and shall periodically provide such record to the 
                Secretary of the Treasury and the Administrator of the 
                Internal Revenue Service.''.
    (d) Effective Date.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the amendments 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.
            (2) Return preparer due diligence.--The amendment made by 
        subsection (b) shall apply to any return of tax, and any 
        amendment or supplement to any return of tax, the preparation 
        of which by the tax return preparer is completed after the date 
        of the enactment of this Act.
            (3) Recordkeeping and disclosure by social security 
        administration.--The amendment made by subsection (c) shall 
        apply to social security account numbers issued before, on, or 
        after the date of the enactment of this Act.
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