Section 1 Short title
This Act may be cited as the “Denying Amnesty Bonuses Act”.
Denying Amnesty Bonuses Act
A BILL
To amend the Internal Revenue Code of 1986 to deny the earned income tax credit to any individual who received temporary deportation relief and work authorization in accordance with any program not specifically established by Act of Congress.
Sec. 2 Denial of earned income tax credit to any individual who received temporary deportation relief and work authorization in accordance with any program not specifically established by Act of Congress
In general— Section 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
“(n) Denial of credit for taxpayers who received temporary deportation relief and work authorization under certain programs—No credit shall be allowed under this section for any taxable year to a taxpayer if the taxpayer or the taxpayer’s spouse, in any taxable year, received temporary deportation relief and work authorization in accordance with any program not specifically established by Act of Congress.”
Effective date— The amendment made by this section shall apply to any return of tax, and any amendment or supplement (to any return of tax), which is filed after the date of the enactment of this Act.