[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 819 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 819

  To amend the Internal Revenue Code of 1986 to prohibit aliens in an 
unlawful immigration status from claiming the earned income tax credit.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 2, 2017

    Mr. Collins of Georgia (for himself, Mr. Gohmert, Mr. Carter of 
 Georgia, Mr. Farenthold, Mr. Jody B. Hice of Georgia, Mr. Allen, and 
  Mr. Gaetz) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to prohibit aliens in an 
unlawful immigration status from claiming the earned income 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 ``Tax Credit Accountability Act of 
2017''.

SEC. 2. DISALLOWING EARNED INCOME TAX CREDIT FOR ALIENS IN UNLAWFUL 
              IMMIGRATION STATUS.

    (a) In General.--Section 32(c)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(G) Exception for aliens in unlawful immigration 
                status.--The term `eligible individual' does not 
                include any alien individual who, at any point during 
                the taxable year, is in an unlawful immigration 
                status.''.
    (b) Effective Date.--The amendment 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).
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