[Congressional Record Volume 161, Number 2 (Wednesday, January 7, 2015)]
[Extensions of Remarks]
[Page E26]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


INTRODUCTION OF LEGISLATION TO AMEND THE INTERNAL REVENUE CODE OF 1986 
 TO DENY THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT TO INDIVIDUALS 
   WHO ARE NOT AUTHORIZED TO BE EMPLOYED IN THE UNITED STATES AND TO 
  TERMINATE THE USE OF CERTIFYING ACCEPTANCE AGENTS TO FACILITATE THE 
                     APPLICATION PROCESS FOR ITINS

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                         HON. GUS M. BILIRAKIS

                               of florida

                    in the house of representatives

                       Wednesday, January 7, 2015

  Mr. BILIRAKIS. Mr. Speaker, today I introduced legislation to prevent 
illegal immigrants from claiming the refundable portion of the child 
tax credit. The refundable child tax credit provides cash payment to 
low-income families who pay no income tax. The program was intended to 
be an additional cash benefit for families who receive the earned-
income tax credit. While administered through the tax code, it is a 
means-tested welfare expenditure. Since Social Security numbers are 
issued only to those who have the legal right to work in the United 
States, illegal immigrants use Individual Taxpayer Identification 
Numbers (ITIN), which are issued by the IRS regardless of legal status. 
ITINs allow a person to file a tax return and thus claim the tax 
credit. The Internal Revenue Service's (IRS) Certifying Agent Program, 
which allows a person to apply for an ITIN on behalf of an individual 
with no verification of their immigration status, has compounded the 
abuse of ITINs for fraudulent tax claims. With no verification of a 
person's status on their tax return or at the issuance of an ITIN, the 
system has a significant fault, which allows taxpayer dollars to go to 
those who are not eligible.
   The Treasury Department's Inspector General for Tax Administration 
(TIGTA) has reported that illegal immigrants claimed $4.2 billion 
through this child tax credit in 2010. With the federal government 
borrowing heavily to finance deficits of nearly $1 trillion, we need to 
ensure federal benefits are only going to law-abiding citizens.
   We must take steps to solve this waste of taxpayer money by ending 
this gap in the tax code. If enacted, this legislation would require 
those claiming the tax credit to list their social security number or 
other proof of lawful immigration status on their tax return. It would 
also require the IRS to verify the proper documentation before issuing 
ITINs. The TIGTA has estimated this legislation would reduce federal 
spending by $8.4 billion over two years.
   At a time when the federal government is operating under significant 
deficits, we must ensure scarce taxpayer dollars are used responsibly. 
Allowing them to go to those who are in this country illegally is 
grossly irresponsible. This simple and common sense measure will ensure 
better accountability to all taxpayers, while also saving money.
   In short, this legislation will ensure this welfare program is only 
available to its intended recipients, ensuring those who follow the law 
can continue to receive this assistance. I look forward to working with 
my colleagues to move this legislation through Congress.

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