[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2956 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2956

 To amend the Internal Revenue Code of 1986 to limit the earned income 
tax credit to citizens and lawful permanent residents and to require a 
  valid social security number to claim the refundable portion of the 
                           child tax credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              July 7, 2015

 Mr. Grothman 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 limit the earned income 
tax credit to citizens and lawful permanent residents and to require a 
  valid social security number to claim the refundable portion of the 
                           child tax credit.

    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 ``Preventing Illegal Immigrants From 
Abusing Tax Welfare Act of 2015''.

SEC. 2. EARNED INCOME TAX CREDIT LIMITED TO CITIZENS AND LAWFUL 
              PERMANENT RESIDENTS.

    (a) In General.--Section 32(c)(1)(D) of the Internal Revenue Code 
of 1986 is amended to read as follows:
                    ``(G) Limited to citizens and lawful permanent 
                residents.--The term `eligible individual' shall not 
                include any individual who is not a citizen or lawful 
                permanent resident of the United States.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.

SEC. 3. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION 
              OF THE CHILD TAX CREDIT.

    (a) In General.--Section 24(d) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new paragraph:
            ``(5) Identification requirement with respect to 
        taxpayer.--
                    ``(A) In general.--Paragraph (1) shall not apply to 
                any taxpayer for any taxable year unless the return of 
                tax for such taxable year includes the taxpayer's 
                social security number and the social security number 
                of any qualifying child with respect to whom a credit 
                is allowed under this section (determined without 
                regard to this subsection).
                    ``(B) Joint returns.--In the case of a joint 
                return, the requirement of subparagraph (A) shall be 
                treated as met with respect to the taxpayer if the 
                social security number of either spouse is included on 
                such return.
                    ``(C) Omission treated as mathematical or clerical 
                error.--Any failure to meet the requirement of 
                subparagraph (A) shall be treated as a mathematical or 
                clerical error and assessed according to section 
                6213(b)(1).''.
    (b) Conforming Amendment.--Section 24(e) of such Code is amended by 
inserting ``With Respect to Qualifying Children'' after 
``Identification Requirement'' in the heading thereof.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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