[Congressional Record Volume 171, Number 112 (Saturday, June 28, 2025)]
[Senate]
[Pages S4005-S4006]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2541. Mr. LEE submitted an amendment intended to be proposed to 
amendment SA 2360 proposed by Mr. Thune (for Mr. Graham) to the bill 
H.R. 1, to provide for reconciliation pursuant to title II of H. Con. 
Res. 14; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. _____. LIMITATION OF TAX BENEFITS TO ELIGIBLE ALIENS.

       (a) Deduction for Seniors.--Section 151(d)(5)(C), as added 
     by this Act, is amended by adding at the end the following 
     new clause:
       ``(vi) Deduction permitted only for certain individuals.--
     In the case of an individual who is an alien, such individual 
     shall be treated as a qualified individual only if such 
     individual is an eligible alien (as defined in section 
     36B(e)(2)(B), without regard to clause (ii) thereof).''.
       (b) Child Tax Credit.--Section 24(h), as amended by this 
     Act, is further amended--
       (1) by striking ``or, in the case of a joint return, the 
     social security number of at least 1 spouse'' in paragraph 
     (7)(A)(i) and inserting ``the social security numbers of both 
     spouses, in the case of a joint return'', and
       (2) by adding at the end the following new paragraph:
       ``(8) Credit permitted only for certain individuals.--In 
     the case of a taxpayer who is an alien, no credit shall be 
     allowed under this section unless the taxpayer is an eligible 
     alien (as defined in section 36B(e)(2)(B), without regard to 
     clause (ii) thereof).''.
       (c) No Tax on Tips.--Section 224, as added by this Act, is 
     amended by redesignating subsections (g) and (h) as 
     subsections (h) and (i), respectively, and by inserting after 
     subsection (f) the following new subsection:
       ``(g) Deduction Permitted Only for Certain Individuals.--In 
     the case of an individual who is an alien, no deduction shall 
     be allowed under this section unless such individual is an 
     eligible alien (as defined in section 36B(e)(2)(B), without 
     regard to clause (ii) thereof).''.
       (d) No Tax on Overtime.--Section 225, as added by this Act, 
     is amended by redesignating subsections (f) and (g) as 
     subsections (g) and (h), respectively, and by inserting after 
     subsection (e) the following new subsection:
       ``(f) Deduction Permitted Only for Certain Individuals.--In 
     the case of an individual who is an alien, no deduction shall 
     be allowed under this section unless such individual is an 
     eligible alien (as defined in section 36B(e)(2)(B), without 
     regard to clause (ii) thereof).''.
       (e) No Tax on Car Loan Interest.--Section 163(h)(4)(E), as 
     added by this Act, is amended by adding at the end the 
     following new clause:
       ``(iv) Exclusion permitted only for certain individuals.--
     In the case of a taxpayer who is an alien, subparagraph (A) 
     shall not apply unless the taxpayer is an eligible alien (as 
     defined in section 36B(e)(2)(B), without regard to clause 
     (ii) thereof).''.
       (f) American Opportunity and Lifetime Learning Credits.--
     Section 25A(g) is amended by adding at the end the following 
     new paragraph:
       ``(9) Credit permitted only for certain individuals.--In 
     the case of a taxpayer who is an alien, this section shall 
     apply only if the taxpayer is an eligible alien (as defined 
     in section 36B(e)(2)(B), without regard to clause (ii) 
     thereof).''.
       (g) Earned Income Credit.--Section 32(c)(1) is amended by 
     adding at the end the following new subparagraph:
       ``(F) Credit permitted only for certain individuals.--In 
     the case of an individual who is an alien, such individual 
     shall be treated as an eligible individual only if such 
     individual is an eligible alien (as defined in section 
     36B(e)(2)(B), without regard to clause (ii) thereof).''.

[[Page S4006]]

       (h) Trump Accounts Contribution Pilot Program.--Section 
     6434, as added by this Act, is amended by adding at the end 
     the following new subsection:
       ``(j) Credit Permitted Only for Certain Individuals.--In 
     the case of a taxpayer who is an alien, no credit shall be 
     allowed under this section unless the taxpayer is an eligible 
     alien (as defined in section 36B(e)(2)(B), without regard to 
     clause (ii) thereof).''.
       (i) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2026.
                                 ______