I 

114TH CONGRESS 

1ST SESSION H. R. 2973 

To amend the Internal Revenue Code of 1986 to require for purposes of 

education tax credit that the student be lawfully present and that the 

taxpayer provide the social security number of the student and the 

employer identification number of the educational institution, and for 

other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 8, 2015 

Mrs. BLACK introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to require 

for purposes of education tax credit that the student 

be lawfully present and that the taxpayer provide the 

social security number of the student and the employer 

identification number of the educational institution, and 

for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SOCIAL SECURITY NUMBER AND EMPLOYER 

2 IDENTIFICATION NUMBER MUST BE PRO3 VIDED AND STUDENT MUST BE LAWFULLY 

4 PRESENT FOR EDUCATION TAX CREDITS. 

5 (a) SOCIAL SECURITY NUMBER AND EMPLOYER

6 IDENTIFICATION NUMBER MUST BE PROVIDED.— 

7 (1) IN GENERAL.—Section 25A(g)(1) of the In8 ternal Revenue Code of 1986 is amended— 

9 (A) by striking ‘‘taxpayer identification 

10 number’’ and inserting ‘‘social security num11 ber’’, and 

12 (B) by inserting ‘‘, and the employer iden13 tification number of any institution to which 

14 qualified tuition and related expenses were paid 

15 with respect to such individual,’’ after ‘‘such in16 dividual’’. 

17 (2) OMISSION TREATED AS MATHEMATICAL OR

18 CLERICAL ERROR.—Section 6213(g)(2)(J) of such 

19 Code is amended by striking ‘‘TIN’’ and inserting 

20 ‘‘social security number and employer identification 

21 number’’. 

22 (b) STUDENT MUST BE LAWFULLY PRESENT.— 

23 (1) IN GENERAL.—Section 25A(g) of such Code 

24 is amended by adding at the end the following new 

25 paragraph: 


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1 ‘‘(8) STUDENT MUST BE LAWFULLY

2 PRESENT.— 

3 ‘‘(A) IN GENERAL.—No credit shall be al4 lowed under subsection (a) to a taxpayer with 

5 respect to the qualified tuition and related ex6 penses of any individual unless such individual 

7 is lawfully present for the taxable year. 

8 ‘‘(B) LAWFULLY PRESENT.—For purposes 

9 of this subsection, an individual shall be treated 

10 as lawfully present with respect to any taxable 

11 year only if the individual is, as of the close of 

12 such taxable year, a citizen or national of the 

13 United States or an alien lawfully present in 

14 the United States (within the meaning of sec15 tion 36B(e)(2) as in effect on March 4, 

16 2015).’’. 

17 (2) APPLICATION TO TAX RETURN PREPARER

18 DUE DILIGENCE REQUIREMENTS.—Section 6695(g) 

19 of such Code is amended by adding at the end the 

20 following: ‘‘Such regulations shall include a require21 ment that, in the case of a taxpayer claiming a cred22 it under section 25A, the tax return preparer receive 

23 information from such taxpayer regarding whether 

24 the individual with respect to whom qualified tuition 

25 and related expenses were paid is lawfully present 


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1 (as defined in section 25A(g)(8)(B)) for the taxable 

2 year.’’. 

3 (3) RECORDKEEPING AND DISCLOSURE BY SO4 CIAL SECURITY ADMINISTRATION.—Section 

5 205(c)(2) of the Social Security Act (42 U.S.C. 

6 405(c)(2)) is amended by adding at the end the fol7 lowing new subparagraph: 

8 ‘‘(I) The Commissioner of Social Security 

9 shall maintain a record of each social security 

10 account number issued to any individual who 

11 receives deferred action on removal in accord12 ance with— 

13 ‘‘(i) the memorandum of the Sec14 retary of Homeland Security dated June 

15 15, 2012, and entitled ‘Exercising Prosecu16 torial Discretion with Respect to Individ17 uals Who Came to the United States as 

18 Children’; or 

19 ‘‘(ii) the memorandum of the Sec20 retary of Homeland Security dated Novem21 ber 20, 2014, and entitled ‘Exercising 

22 Prosecutorial Discretion with Respect to 

23 Individuals Who Came to the United 

24 States as Children and with Respect to 


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1 Certain Individuals Who Are the Parents 

2 of U.S. Citizens or Permanent Residents’; 

3 and shall periodically provide such record to the 

4 Secretary of the Treasury and the Adminis5 trator of the Internal Revenue Service.’’. 

6 (c) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to taxable years beginning after 

8 December 31, 2014. 

Æ 


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