To amend the Internal Revenue Code of 1986 to prevent the retroactive claim of the earned income tax credit after issuance of a social security number.

by inserting “before the close of the taxable year to which the return relates” before the period at the end, and

by adding at the end the following: “For purposes of the preceding sentence, a social security number issued after the close of any taxable year shall be treated as issued before the close of such taxable year if the taxpayer demonstrates to the satisfaction of the Secretary that the individual with respect to whom such social security number was issued was eligible for the issuance of such social security number before the close of such taxable year.”.