Promise of Citizenship Act of 2016

“36C. Credit for costs associated with naturalization

“(a) In general—In the case of an individual, there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to the qualified naturalization costs determined under subsection (b) with respect to the taxpayer for the taxable year.

“(b) Amount of credit

“(1) In general—The qualified naturalization costs determined under this subsection for a taxpayer for a taxable year are such costs paid or incurred by the taxpayer during the taxable year or the 3 preceding taxable years with respect to the taxpayer, the taxpayer’s spouse, or any dependent of the taxpayer, if such taxpayer, spouse, or dependent is naturalized as a citizen of the United States during such taxable year.

“(2) Maximum credit—The credit allowed under this section with respect to the naturalization of any individual shall not exceed $500.

“(c) Qualified naturalization costs—For purposes of this section—

“(1) In general—The term “qualified naturalization costs” means naturalization application costs, ESL and other course costs, and legal services.

“(2) Naturalization application costs—The term “naturalization application costs” means fees associated with naturalization as a citizen of the United States collected by the United States Citizenship and Immigration Services.

“(3) ESL and other course costs—The term “ESL and other course costs” means—

“(A) payments for a course (whether online or in person) or tutoring with respect to learning English as a second language or as preparation for the civics test associated with naturalization as a citizen of the United States, and

“(B) payments for transportation and childcare associated with such course or such tutoring.

“(4) Legal services—The term “legal services” means amounts paid to a lawyer for services associated with naturalization, including preparation of an application for naturalization and services related to an interview associated with naturalization.”