Section 1 Short title
This Act may be cited as the “Tax Credit Accountability Act of 2017”.
Tax Credit Accountability Act of 2017
A BILL
To amend the Internal Revenue Code of 1986 to prohibit aliens in an unlawful immigration status from claiming the earned income tax credit.
Sec. 2 Disallowing earned income tax credit for aliens in unlawful immigration status
In general— Section 32(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
“(G) Exception for aliens in unlawful immigration status—The term eligible individual does not include any alien individual who, at any point during the taxable year, is in an unlawful immigration status.”
Effective date— The amendment made by this section shall apply to—
any return of tax which is filed after the date of the enactment of this Act, and
any amendment or supplement (to any return of tax) which is filed after such date (without regard to the date on which the return of tax is filed).