[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2973 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2973

 To amend the Internal Revenue Code of 1986 to require for purposes of 
education tax credit that the student be lawfully present and that the 
  taxpayer provide the social security number of the student and the 
employer identification number of the educational institution, and for 
                            other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              July 8, 2015

  Mrs. Black 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 require for purposes of 
education tax credit that the student be lawfully present and that the 
  taxpayer provide the social security number of the student and the 
employer identification number of the educational institution, 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. SOCIAL SECURITY NUMBER AND EMPLOYER IDENTIFICATION NUMBER 
              MUST BE PROVIDED AND STUDENT MUST BE LAWFULLY PRESENT FOR 
              EDUCATION TAX CREDITS.

    (a) Social Security Number and Employer Identification Number Must 
Be Provided.--
            (1) In general.--Section 25A(g)(1) of the Internal Revenue 
        Code of 1986 is amended--
                    (A) by striking ``taxpayer identification number'' 
                and inserting ``social security number'', and
                    (B) by inserting ``, and the employer 
                identification number of any institution to which 
                qualified tuition and related expenses were paid with 
                respect to such individual,'' after ``such 
                individual''.
            (2) Omission treated as mathematical or clerical error.--
        Section 6213(g)(2)(J) of such Code is amended by striking 
        ``TIN'' and inserting ``social security number and employer 
        identification number''.
    (b) Student Must Be Lawfully Present.--
            (1) In general.--Section 25A(g) of such Code is amended by 
        adding at the end the following new paragraph:
            ``(8) Student must be lawfully present.--
                    ``(A) In general.--No credit shall be allowed under 
                subsection (a) to a taxpayer with respect to the 
                qualified tuition and related expenses of any 
                individual unless such individual is lawfully present 
                for the taxable year.
                    ``(B) 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).''.
            (2) 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, in the case of a taxpayer claiming 
        a credit under section 25A, the tax return preparer receive 
        information from such taxpayer regarding whether the individual 
        with respect to whom qualified tuition and related expenses 
        were paid is lawfully present (as defined in section 
        25A(g)(8)(B)) for the taxable year.''.
            (3) 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.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2014.
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