II 

117TH CONGRESS 

1ST SESSION S. 842 

To amend the Internal Revenue Code of 1986 to ensure that the 2021 

Recovery Rebates are not provided to illegal immigrants. 

IN THE SENATE OF THE UNITED STATES 

MARCH 18, 2021 

Mr. CRUZ (for himself and Mr. HAGERTY) introduced the following bill; which 

was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to ensure 

that the 2021 Recovery Rebates are not provided to 

illegal immigrants. 

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

3 SECTION 1. PROHIBITING 2021 RECOVERY REBATES FROM 

4 BEING PROVIDED TO ILLEGAL IMMIGRANTS. 

5 (a) IN GENERAL.—Subsection (c) of section 6428B 

6 of the Internal Revenue Code of 1986, as added by section 

7 9601 of the American Rescue Plan Act of 2021, is amend8 ed— 

9 (1) by redesignating paragraphs (2) and (3) as 

10 paragraphs (3) and (4), and 


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1 (2) by inserting after paragraph (1) the fol2 lowing: 

3 ‘‘(2) as determined by the Secretary in coordi4 nation with the Secretary of Health and Human 

5 Services and the Secretary of Homeland Security, 

6 any alien who is not lawfully present (as such term 

7 is used in section 36B(e)(1)),’’. 

8 (b) MODIFICATION OF DEFINITION OF VALID IDEN9 TIFICATION NUMBER.—Subparagraph (D) of section 

10 6428B(e)(2) of the Internal Revenue Code of 1986, as 

11 added by section 9601 of the American Rescue Plan Act 

12 of 2021, is amended to read as follows: 

13 ‘‘(D) VALID IDENTIFICATION NUMBER.— 

14 ‘‘(i) IN GENERAL.—For purposes of 

15 this paragraph, except as provided in 

16 clause (ii), the term ‘valid identification 

17 number’ means a social security number 

18 (as such term is defined in section 

19 24(h)(7)). 

20 ‘‘(ii) SPECIAL RULE FOR EMPLOY21 MENT-AUTHORIZED NONIMMIGRANTS.— 

22 ‘‘(I) IN GENERAL.—For purposes 

23 of this paragraph, in the case of an 

24 alien admitted to the United States 

25 pursuant to a nonimmigrant visa deVerDate Sep 11 2014 23:31 Apr 03, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S842.IS S842

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1 scribed in section 101(a)(15) of the 

2 Immigration and Nationality Act (8 

3 U.S.C. 1101(a)(15)) to whom a social 

4 security number has been issued pur5 suant to section 205(c)(2)(B)(i)(I) of 

6 the Social Security Act (42 U.S.C. 

7 405(c)(2)(B)(i)(I)), the term ‘valid 

8 identification number’ means only 

9 such a social security number with re10 spect to which employment is author11 ized on the date of enactment of this 

12 section. 

13 ‘‘(II) DETERMINATION.— 

14 ‘‘(aa) IN GENERAL.—The 

15 Secretary shall take all necessary 

16 measures to determine whether 

17 employment is authorized with 

18 respect to such a social security 

19 number. 

20 ‘‘(bb) COORDINATION RE21 QUIRED.—The Secretary of 

22 Homeland shall provide informa23 tion to the Secretary with respect 

24 to whether aliens to whom a so25 cial security number has been 


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1 issued are authorized to be em2 ployed in the United States. 

3 ‘‘(iii) ADOPTION TAXPAYER IDENTI4 FICATION NUMBER.—For purposes of sub5 paragraph (C), in the case of a dependent 

6 who is adopted or placed for adoption, the 

7 term ‘valid identification number’ shall in8 clude the adoption taxpayer identification 

9 number of such dependent.’’. 

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

11 this section shall take effect as if included in the enact12 ment of section 9601 of the American Rescue Plan Act 

13 of 2021. 

Æ 


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