115th CONGRESS 1st Session |
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.
July 27, 2017
Mr. Sam Johnson of Texas introduced the following bill; which was referred to the Committee on Ways and Means
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “EITC Eligibility Verification Act”.
SEC. 2. Individuals prohibited from engaging in employment in United States 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” and all that follows through “of the Social Security Act)”, and
(2) 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”.
(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.