1. Short title
This Act may be cited as the “Education Tax Fraud Prevention Act”.
Education Tax Fraud Prevention Act
A BILL
To amend the Internal Revenue Code of 1986 to require the social security number of the student and the employer identification number of the educational institution for purposes of education tax credits.
2. Social security number and employer identification number required for education tax credits
by striking “taxpayer identification number” and inserting “social security number”, and
by inserting “, and the employer identification number of any institution to which qualified tuition and related expenses were paid with respect to such individual,” after “such individual”.
Omission treated as mathematical or clerical error— Subparagraph (J) of section 6213(g)(2) of such Code is amended by striking “TIN” and inserting “social security number and employer identification number”.
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2014.