[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6329 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 6329

 To amend the Internal Revenue Code of 1986 to allow for a refundable 
      credit against tax for costs associated with naturalization.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 16, 2016

  Mr. Veasey 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 allow for a refundable 
      credit against tax for costs associated with naturalization.

    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 ``Promise of Citizenship Act of 
2016''.

SEC. 2. REFUNDABLE CREDIT AGAINST TAX FOR COSTS ASSOCIATED WITH 
              NATURALIZATION.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 36B the following new section:

``SEC. 36C. CREDIT FOR COSTS ASSOCIATED WITH NATURALIZATION.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this subtitle an amount 
equal to the qualified naturalization costs determined under subsection 
(b) with respect to the taxpayer for the taxable year.
    ``(b) Amount of Credit.--
            ``(1) In general.--The qualified naturalization costs 
        determined under this subsection for a taxpayer for a taxable 
        year are such costs paid or incurred by the taxpayer during the 
        taxable year or the 3 preceding taxable years with respect to 
        the taxpayer, the taxpayer's spouse, or any dependent of the 
        taxpayer, if such taxpayer, spouse, or dependent is naturalized 
        as a citizen of the United States during such taxable year.
            ``(2) Maximum credit.--The credit allowed under this 
        section with respect to the naturalization of any individual 
        shall not exceed $500.
    ``(c) Qualified Naturalization Costs.--For purposes of this 
section--
            ``(1) In general.--The term `qualified naturalization 
        costs' means naturalization application costs, ESL and other 
        course costs, and legal services.
            ``(2) Naturalization application costs.--The term 
        `naturalization application costs' means fees associated with 
        naturalization as a citizen of the United States collected by 
        the United States Citizenship and Immigration Services.
            ``(3) ESL and other course costs.--The term `ESL and other 
        course costs' means--
                    ``(A) payments for a course (whether online or in 
                person) or tutoring with respect to learning English as 
                a second language or as preparation for the civics test 
                associated with naturalization as a citizen of the 
                United States, and
                    ``(B) payments for transportation and childcare 
                associated with such course or such tutoring.
            ``(4) Legal services.--The term `legal services' means 
        amounts paid to a lawyer for services associated with 
        naturalization, including preparation of an application for 
        naturalization and services related to an interview associated 
        with naturalization.''.
    (b) Conforming Amendments.--
            (1) Section 6211(b)(4)(A) of such Code is amended by 
        inserting ``36C,'' after ``36B,''.
            (2) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36C,'' after ``36B,''.
            (3) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by inserting after the item relating to section 36B 
        the following new item:

``Sec. 36C. Credit for costs associated with naturalization.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2016.
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