Section 1 Short title
This Act may be cited as the “EITC and ACTC Eligibility Verification Act”.
EITC and ACTC Eligibility Verification Act
A BILL
To amend the Internal Revenue Code of 1986 to require as a condition of the earned income tax credit that an individual be allowed to engage in employment in the United States, and for other purposes.
Sec. 2 Individuals prohibited from engaging in employment in United States not eligible for earned income tax credit
by striking “(other than” and all that follows through “of the Social Security Act)”, and
by inserting before the period at the end the following: “, but only if, in the case of subsection (c)(1)(E), the social security number is issued to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act”.
Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
Sec. 3 Individuals prohibited from engaging in employment in United States not eligible for additional child tax credit
In general— Section 24(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(4) Individuals prohibited from engaging in employment in United States not eligible for refundable portion of credit—No amount may be refunded under this subsection to a taxpayer with respect to any qualifying child unless such taxpayer (or, in the case of a joint return, the taxpayer’s spouse) was issued a social security number either as a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act on or before the due date for filing the return for the taxable year.”
Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.