Section 1 Limitation on certain aliens claiming earned income tax credit
“(G) Prohibition on retroactive credit for certain immigrants
“(i) In general—In the case of any alien described in clause (iii), no credit shall be allowed under this section for the taxable year in which such alien was granted deferred action described in such clause or for any taxable year prior to such year unless such alien—
“(I) was an eligible individual for the taxable year, and
“(II) was authorized to engage in employment in the United States for the entire taxable year.
“(ii) Married individuals—In the case of an eligible individual who is married (within the meaning of section 7703) to an alien described in clause (iii), no credit shall be allowed under this section for any taxable year—
“(I) in which such alien was married (within the meaning of section 7703) to the eligible individual, and
“(II) which includes or was prior to the date on which such alien was granted deferred action described in such clause,
“(iii) Alien described—An alien is described in this clause if such alien is granted deferred action pursuant to the memorandum from the Secretary of Homeland Security entitled “Exercising Prosecutorial Discretion with Respect to Individuals Who Came to the United States as Children and with Respect to Certain Individuals Who Are the Parents of U.S. Citizens or Permanent Residents” dated November 20, 2014 (or any substantially similar policy changes issued or taken on or after the date of the enactment of this clause, whether set forth in memorandum, Executive order, regulation, directive, or by other action).”
“(ii) Prior years—In the case of an alien described in paragraph (1)(G)(iii), such alien shall not be taken into account as a qualifying child under subsection (b) for any taxable year in which such alien was granted deferred action described in such paragraph, or for any taxable year prior to such year, unless such alien was authorized to engage in employment in the United States for the entire taxable year.”