I 

114TH CONGRESS 

1ST SESSION H. R. 3430 

To amend the Internal Revenue Code of 1986 to provide for a reduction 

in improper claims of refundable credits by directing the Secretary of 

the Treasury to ensure consistency of requirements for self and paid 

tax return preparers, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 29, 2015 

Mr. YOUNG of Indiana 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 provide 

for a reduction in improper claims of refundable credits 

by directing the Secretary of the Treasury to ensure 

consistency of requirements for self and paid tax return 

preparers, 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, 

3 SECTION 1. REDUCTION OF IMPROPER CLAIMS. 

4 (a) EARNED INCOME CREDIT.—Section 32 of the In5 ternal Revenue Code of 1986 is amended by adding at the 

6 end the following: 


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1 ‘‘(n) PROCEDURES TO REDUCE IMPROPER

2 CLAIMS.—The Secretary shall ensure that all procedures 

3 and questions (as prescribed through forms and instruc4 tions) used to determine eligibility for the credit allowed 

5 by this section are substantially the same regardless of 

6 method used for preparing and filing the return of tax.’’. 

7 (b) CHILD CREDIT.—Section 24 of the Internal Rev8 enue Code of 1986 is amended by adding at the end the 

9 following: 

10 ‘‘(g) PROCEDURES TO REDUCE IMPROPER

11 CLAIMS.—The Secretary shall ensure that all procedures 

12 and questions (as prescribed through forms and instruc13 tions) used to determine eligibility for the credit allowed 

14 by this section are substantially the same regardless of 

15 method used for preparing and filing the return of tax.’’. 

16 (c) AMERICAN OPPORTUNITY, HOPE, AND LIFETIME

17 LEARNING TAX CREDITS.—Section 25A of the Internal 

18 Revenue Code of 1986 is amended by redesignating sub19 section (j) as subsection (k) and by inserting after subjec20 tion (i) the following: 

21 ‘‘(j) PROCEDURES TO REDUCE IMPROPER CLAIMS.— 

22 The Secretary shall ensure that all procedures and ques23 tions (as prescribed through forms and instructions) used 

24 to determine eligibility for the credit allowed by this secVerDate Sep 11 2014 22:21 Aug 10, 2015 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3430.IH H3430

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1 tion are substantially the same regardless of method used 

2 for preparing and filing the return of tax.’’. 

3 (d) DUE DILIGENCE REQUIREMENTS.—Section 

4 6695(g) of the Internal Revenue Code of 1986 is amend5 ed— 

6 (1) by striking ‘‘section 32’’and inserting ‘‘sec7 tion 24, 25A, or 32’’, and 

8 (2) in the heading by inserting ‘‘CHILD TAX

9 CREDIT; AMERICAN OPPORTUNITY, HOPE, AND

10 LIFETIME LEARNING TAX CREDITS; AND’’ before 

11 ‘‘EARNED INCOME CREDIT’’. 

12 (e) EFFECTIVE DATE.—The amendment made by 

13 subsection (a) shall apply to taxable years beginning after 

14 December 31, 2015. 

Æ 


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