US Codex
Bill
Notes

No Free Rides Act

H.R. 3090 · 115th Congress · Jun 28, 2017 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to prevent individuals receiving work authorizations under certain deferred action programs from being eligible for the earned income tax credit.

Section 1 Short title

This Act may be cited as the “No Free Rides Act”.

Sec. 2 Individuals receiving work authorizations under certain deferred action programs not eligible for earned income tax credit

(a)
In general— Section 32(m) of the Internal Revenue Code of 1986 is amended—
(1)
by striking “(other than a social security number” and inserting

“(1) a social security number”

(2)
by striking “Social Security Act).” and inserting

“(2) a social security number issued pursuant to a work authorization obtained under any program not specifically established by law which provides aliens with deferred action from removal.”

(b)
Effective date— The amendments 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.