[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1332 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 1332

   To amend the Internal Revenue Code of 1986 to disallow the earned 
income tax credit and the child tax credit for individuals who are not 
    lawfully present in the United States or who have received work 
      authorization pursuant to certain deferred action programs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 4, 2015

 Mr. Weber of Texas (for himself, Mr. Yoho, Mr. Jones, Mr. Byrne, Mr. 
   Posey, Mr. Brooks of Alabama, Mr. Rice of South Carolina, and 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 disallow the earned 
income tax credit and the child tax credit for individuals who are not 
    lawfully present in the United States or who have received work 
      authorization 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. SHORT TITLE.

    This Act may be cited as the ``Deny Amnesty Credits Act of 2015''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) On June 15, 2012, the Secretary of Homeland Security 
        announced that certain undocumented aliens could apply for 
        deferred action and work authorization under the Deferred 
        Action for Childhood Arrivals program (DACA), a program not 
        authorized by law.
            (2) As of the end of last year, the Federal Government has 
        approved 787,068 DACA applications.
            (3) On November 20, 2014, the President announced 
        additional executive actions with regards to deferred action 
        and work authorization for undocumented aliens, including the 
        creation of the Deferred Action for Parents of Americans and 
        Lawful Permanent Residents program (DAPA), a program not 
        authorized by law.
            (4) These deferred action and work authorization programs 
        would allow undocumented aliens to qualify for the Earned 
        Income Tax Credit (EITC) and the Child Tax Credit (CTC).
            (5) Article 1, Section 9, Clause 7 of the United States 
        Constitution clearly grants Congress the sole authority to 
        permit the expenditure of taxpayer funds.
            (6) Because of these unauthorized programs, direct spending 
        from the United States Treasury under these credits could 
        increase by $10.2 billion over ten years according to the 
        Congressional Budget Office.

SEC. 3. DENIAL OF EARNED INCOME TAX CREDIT FOR ALIENS RECEIVING WORK 
              AUTHORIZATION PURSUANT TO CERTAIN DEFERRED ACTION 
              PROGRAMS.

    (a) In General.--Section 32(c) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subparagraph:
                    ``(G) Exception for deferred action beneficiary.--
                The term `eligible individual' does not include any 
                individual who for any portion of the taxable year is 
                granted employment authorization pursuant to a program 
                not specifically authorized by law which provides 
                aliens with deferred action on removal.''.
    (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).

SEC. 4. DENIAL OF CHILD TAX CREDIT FOR ALIENS RECEIVING WORK 
              AUTHORIZATION PURSUANT TO CERTAIN DEFERRED ACTION 
              PROGRAMS AND ALIENS NOT LAWFULLY PRESENT.

    (a) In General.--Section 24 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new paragraph:
            ``(5) Exception for deferred action beneficiary.--In the 
        case of an individual who for any portion of the taxable year 
        has in effect employment authorization pursuant to a program 
        not specifically authorized by law which provides aliens with 
        deferred action on removal, this subsection shall not apply.''.
    ``(g) Exception for Certain Aliens.--No credit shall be allowed 
under this section to any individual--
            ``(1) who is not lawfully present in the United States at 
        any time during the taxable year, or
            ``(2) who for any portion of the taxable year is granted 
        employment authorization pursuant to a program not specifically 
        authorized by law which provides aliens with deferred action on 
        removal.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2014.
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