To amend the Internal Revenue Code of 1986 to prevent retroactive claims of the earned income tax credit by individuals issued social security numbers, and for other purposes.
No Amnesty Tax Refunds for Illegals Act
Amends the Internal Revenue Code to deny the earned income tax credit to a taxpayer to whom a social security number was issued after the close of the taxable year for which such credit is being claimed, unless the taxpayer can demonstrate citizenship or lawful presence in the United States and eligibility for such social security number in such taxable year. Requires tax return preparers to obtain from such a taxpayer social security and immigration status information relating to eligibility for such credit. Requires the Social Security Administration to maintain records of each social security account number issued to any individual who receives a grant of deferred action on removal pursuant to current Department of Homeland Security guidelines.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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