Fairness for Americans in Internal Revenue Refunds Act

Summary: Fairness for Americans in Internal Revenue Refunds Act This bill amends the Internal Revenue Code to prevent a taxpayer whose social security number was issued for purposes of granting a work authorization under a deferred action on removal program from claiming an earned income tax credit using such social security number. The bill directs: (1) the Department of Homeland Security to place a notation on employment authorization cards that the holder of such card has received it under a deferred action on removal program, and (2) the Social Security Administration to maintain a record of all social security account numbers issued to individuals under a deferred action on removal program. 

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fairness for Americans in Internal 
Revenue Refunds Act''.

SEC. 2. PREVENTION OF CLAIMS OF EARNED INCOME TAX CREDIT BY INDIVIDUALS 
              RECEIVING WORK AUTHORIZATIONS PURSUANT TO DEFERRED ACTION 
              PROGRAMS.

    (a) In General.--Section 32(m) of the Internal Revenue Code of 1986 
is amended--
            (1) by striking ``Solely for purposes of'' and inserting 
        the following:
            ``(1) In general.--Solely for purposes of'', and
            (2) by striking ``a social security number issued to an 
        individual'' and all that follows and inserting ``a specified 
        social security number.'', and
            (3) by adding at the end the following new paragraphs:
            ``(2) Specified social security number.--For purposes of 
        this section--
                    ``(A) In general.--The term `specified social 
                security number' means a social security number issued 
                to an individual by the Social Security Administration.
                    ``(B) Exceptions.--Such term shall not include--
                            ``(i) any social security number issued 
                        pursuant to subclause (II) (or that portion of 
                        subclause (III) that relates to subclause (II)) 
                        of section 205(c)(2)(B)(i) of the Social 
                        Security Act, and
                            ``(ii) any social security number issued 
                        pursuant to a work authorization obtained 
                        pursuant to--
                                    ``(I) the memorandum of the 
                                Secretary of Homeland Security dated 
                                June 15, 2012, and entitled `Exercising 
                                Prosecutorial Discretion with Respect 
                                to Individuals Who Came to the United 
                                States as Children',
                                    ``(II) the memorandum of the 
                                Secretary of Homeland Security dated 
                                November 20, 2014, and entitled 
                                `Exercising Prosecutorial Discretion 
                                with Respect to Individuals Who Came to 
                                the United States as Children and with 
                                Respect to Certain Individuals Who Are 
                                the Parents of U.S. Citizens or 
                                Permanent Residents', or
                                    ``(III) any other program not 
                                specifically established by law which 
                                provides a class of individuals not 
                                otherwise legally present in the United 
                                States deferred action on removal.
                    ``(C) Special rules with respect to certain 
                beneficiaries of deferred action.--
                            ``(i) Treatment upon grant of 
                        citizenship.--A social security number 
                        otherwise described in subparagraph (B)(ii) 
                        shall cease to be treated as issued pursuant to 
                        a work authorization described in such 
                        subparagraph if, and only if, the individual to 
                        whom such social security number is issued 
                        becomes a citizen of the United States.
                            ``(ii) No retroactive effect upon grant of 
                        citizenship.--In the case of a social security 
                        number to which clause (i) applies, such social 
                        security number shall be treated as a specified 
                        social security number only to the extent that 
                        such number is included on returns of tax which 
                        relate to taxable years ending after the date 
                        on which such individual becomes a citizen of 
                        the United States.''.
    (b) Coordination With Department of Homeland Security and Social 
Security Administration.--
            (1) Department of homeland security.--The Secretary of 
        Homeland Security shall--
                    (A) ensure that the Commissioner of Social Security 
                receives sufficient information in a timely manner to 
                determine that a social security account number 
                described in section 32(m)(2)(B)(ii) of the Internal 
                Revenue Code of 1986 is being issued pursuant to a 
                program referred to in such section;
                    (B) ensure that any document issued to an 
                individual under such a program, including any document 
                attesting to the individual's authorization for 
                employment and any document attesting to the deferral 
                of action on any removal of that individual, has a 
                notation that the individual was provided such document 
                pursuant to such a program; and
                    (C) take all other appropriate actions to 
                coordinate with the Secretary of the Treasury and the 
                Commissioner of Social Security in carrying out section 
                32(m) of the Internal Revenue Code of 1986 and this 
                paragraph.
            (2) Social security administration.--Section 205(c)(2) of 
        the Social Security Act (42 U.S.C. 405(c)(2)) is amended by 
        adding at the end the following new subparagraph:
                    ``(I) The Commissioner of Social Security shall--
                            ``(i) maintain a record of all social 
                        security account numbers described in section 
                        32(m)(2)(B)(ii) of the Internal Revenue Code of 
                        1986 and the names of the individuals to whom 
                        such numbers were issued;
                            ``(ii) in any case in which a social 
                        security account number so described would be 
                        disclosed by the Commissioner to the Secretary 
                        of the Treasury or to the Commissioner of the 
                        Internal Revenue Service, identify such number 
                        as being so described; and
                            ``(iii) take all other appropriate actions 
                        to coordinate with the Secretary of the 
                        Treasury and the Secretary of Homeland Security 
                        in carrying out section 32(m) of the Internal 
                        Revenue Code of 1986 and section 2(b)(1) of the 
                        Fairness for Americans in Internal Revenue 
                        Refunds Act.''.
    (c) Effective Date.--The amendments made by subsection (a) 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.