[Congressional Record (Bound Edition), Volume 156 (2010), Part 1]
[Extensions of Remarks]
[Page 805]
[From the U.S. Government Publishing Office, www.gpo.gov]




  THE REFUNDABLE CHILD TAX CREDIT ELIGIBILITY VERIFICATION REFORM ACT

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                            HON. SAM JOHNSON

                                of texas

                    in the house of representatives

                      Wednesday, January 27, 2010

  Mr. SAM JOHNSON of Texas. Madam Speaker, I rise today to introduce 
along with my colleague from Florida, Representative Ginny Brown-Waite, 
the Refundable Child Tax Credit Eligibility Verification Reform Act, a 
bill to prevent those who are here illegally from claiming the 
refundable child tax credit due to a loophole in our tax code. 
According to the March 31, 2009 report by the Treasury Inspector 
General for Tax Administration entitled ``Actions Are Needed to Ensure 
Proper Use of Individual Taxpayer Identification Numbers and to Verify 
or Limit Refundable Credit Claims,'' this tax credit ``appears to 
provide an additional incentive for aliens to enter, reside, and work 
in the U.S. without authorization, which contradicts Federal law and 
policy to remove such incentives.'' Because this credit is refundable, 
parents who owe no taxes can receive cash back for their children 
through the tax code.
  In other words illegal immigrants may not only be receiving this 
public benefit through the tax code but may also be tempted to come to 
the U.S. because of it. This is just plain wrong.
  Unfortunately, this refundable tax credit can be provided to an 
illegal immigrant so long as the immigrant is able to obtain from the 
IRS an Individual Taxpayer Identification Number (ITIN). It is because 
of this very situation that I am introducing the Refundable Child Tax 
Credit Eligibility Verification Reform Act, a simple, commonsense bill 
to require tax filers to provide their Social Security numbers in order 
to claim the credit. This simple change can go a long way toward 
protecting taxpayers by helping to ensure that the refundable child tax 
credit is going to those who are here legally. This is the fair and 
right thing to do. I urge my colleagues to support this bill.

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