[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1328 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 1328

 To amend the Internal Revenue Code of 1986 to deny the earned income 
tax credit to any individual who received temporary deportation relief 
and work authorization in accordance with any program not specifically 
                    established by Act of Congress.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 4, 2015

   Mr. Schweikert (for himself, Mr. Zinke, Mr. Mulvaney, Mr. Roe of 
 Tennessee, Mr. Jones, Mr. Buck, Mr. Lance, Mr. Gosar, Mr. Guinta, Mr. 
  Olson, Mr. Cook, Mr. Duncan of South Carolina, Mr. Austin Scott of 
 Georgia, Mr. Huizenga of Michigan, Mr. Brooks of Alabama, Mr. Posey, 
   Mr. Lamborn, Mr. Rice of South Carolina, Mr. Weber of Texas, Mr. 
    Harris, Mr. Babin, Mr. Rouzer, Mr. Franks of Arizona, and Mrs. 
  Hartzler) 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 deny the earned income 
tax credit to any individual who received temporary deportation relief 
and work authorization in accordance with any program not specifically 
                    established by Act of Congress.

    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 ``Denying Amnesty Bonuses Act''.

SEC. 2. DENIAL OF EARNED INCOME TAX CREDIT TO ANY INDIVIDUAL WHO 
              RECEIVED TEMPORARY DEPORTATION RELIEF AND WORK 
              AUTHORIZATION IN ACCORDANCE WITH ANY PROGRAM NOT 
              SPECIFICALLY ESTABLISHED BY ACT OF CONGRESS.

    (a) In General.--Section 32 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following:
    ``(n) Denial of Credit for Taxpayers Who Received Temporary 
Deportation Relief and Work Authorization Under Certain Programs.--No 
credit shall be allowed under this section for any taxable year to a 
taxpayer if the taxpayer or the taxpayer's spouse, in any taxable year, 
received temporary deportation relief and work authorization in 
accordance with any program not specifically established by Act of 
Congress.''.
    (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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