II 

114TH CONGRESS 

1ST SESSION S. 686 

To amend the Internal Revenue Code of 1986 to provide a limitation on 

certain aliens from claiming the earned income tax credit. 

IN THE SENATE OF THE UNITED STATES 

MARCH 10, 2015 

Mr. GRASSLEY (for himself, Mr. ENZI, Mr. CRAPO, Mr. INHOFE, Mr. 

PERDUE, Mr. SCOTT, Mr. ROBERTS, Mr. ISAKSON, Mr. RISCH, Mr. 

BOOZMAN, Mr. CORNYN, and Mr. JOHNSON) 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 provide 

a limitation on certain aliens from claiming the earned 

income tax credit. 

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

3 SECTION 1. LIMITATION ON CERTAIN ALIENS CLAIMING 

4 EARNED INCOME TAX CREDIT. 

5 (a) IN GENERAL.—Paragraph (1) of section 32(c) of 

6 the Internal Revenue Code of 1986 is amended by adding 

7 at the end the following new subparagraph: 

8 ‘‘(G) PROHIBITION ON RETROACTIVE

9 CREDIT FOR CERTAIN IMMIGRANTS.— 


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1 ‘‘(i) IN GENERAL.—In the case of any 

2 alien described in clause (iii), no credit 

3 shall be allowed under this section for the 

4 taxable year in which such alien was grant5 ed deferred action described in such clause 

6 or for any taxable year prior to such year 

7 unless such alien— 

8 ‘‘(I) was an eligible individual for 

9 the taxable year, and 

10 ‘‘(II) was authorized to engage in 

11 employment in the United States for 

12 the entire taxable year. 

13 ‘‘(ii) MARRIED INDIVIDUALS.—In the 

14 case of an eligible individual who is mar15 ried (within the meaning of section 7703) 

16 to an alien described in clause (iii), no 

17 credit shall be allowed under this section 

18 for any taxable year— 

19 ‘‘(I) in which such alien was mar20 ried (within the meaning of section 

21 7703) to the eligible individual, and 

22 ‘‘(II) which includes or was prior 

23 to the date on which such alien was 

24 granted deferred action described in 

25 such clause, 


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1 unless such alien was authorized to engage 

2 in employment in the United States for the 

3 entire taxable year. 

4 ‘‘(iii) ALIEN DESCRIBED.—An alien is 

5 described in this clause if such alien is 

6 granted deferred action pursuant to the 

7 memorandum from the Secretary of Home8 land Security entitled ‘Exercising Prosecu9 torial Discretion with Respect to Individ10 uals Who Came to the United States as 

11 Children and with Respect to Certain Indi12 viduals Who Are the Parents of U.S. Citi13 zens or Permanent Residents’ dated No14 vember 20, 2014 (or any substantially 

15 similar policy changes issued or taken on 

16 or after the date of the enactment of this 

17 clause, whether set forth in memorandum, 

18 Executive order, regulation, directive, or by 

19 other action).’’. 

20 (b) QUALIFYING CHILDREN.—Subparagraph (D) of 

21 section 32(c)(3) of the Internal Revenue Code of 1986 is 

22 amended by redesignating clause (ii) as clause (iii) and 

23 by inserting after clause (i) the following new clause: 

24 ‘‘(ii) PRIOR YEARS.—In the case of an 

25 alien described in paragraph (1)(G)(iii), 


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1 such alien shall not be taken into account 

2 as a qualifying child under subsection (b) 

3 for any taxable year in which such alien 

4 was granted deferred action described in 

5 such paragraph, or for any taxable year 

6 prior to such year, unless such alien was 

7 authorized to engage in employment in the 

8 United States for the taxable year.’’. 

9 (c) INFORMATION SHARING.— 

10 (1) COMMISSIONER OF SOCIAL SECURITY.— 

11 (A) IN GENERAL.—The Commissioner of 

12 Social Security (referred to in this subsection as 

13 the ‘‘Commissioner’’) shall provide to the Sec14 retary of Treasury (or the Secretary’s delegate) 

15 the information described in subparagraph (B) 

16 with respect to any alien who— 

17 (i) is granted deferred action pursuant 

18 to the memorandum from the Secretary of 

19 Homeland Security entitled ‘‘Exercising 

20 Prosecutorial Discretion with Respect to 

21 Individuals Who Came to the United 

22 States as Children and with Respect to 

23 Certain Individuals Who Are the Parents 

24 of U.S. Citizens or Permanent Residents’’ 

25 dated November 20, 2014 (or any substanVerDate Sep 11 2014 00:03 Mar 13, 2015 Jkt 049200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S686.IS S686

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1 tially similar policy changes issued or 

2 taken on or after the date of the enact3 ment of this clause, whether set forth in 

4 memorandum, Executive order, regulation, 

5 directive, or by other action); and 

6 (ii) has been assigned a social security 

7 account number by the Commissioner. 

8 (B) INFORMATION PROVIDED.—The infor9 mation described in this subparagraph is— 

10 (i) the name and social security ac11 count number of any individual described 

12 in subparagraph (A); 

13 (ii) the date such social security ac14 count number was issued by the Commis15 sioner; and 

16 (iii) such other information as deter17 mined by the Commissioner, in consulta18 tion with the Secretary of the Treasury, to 

19 be necessary to carry out the amendments 

20 made by subsections (a) and (b). 

21 (2) SECRETARY OF HOMELAND SECURITY.— 

22 The Secretary of Homeland Security shall provide to 

23 the Commissioner of Social Security such informa24 tion as is necessary to assist the Commissioner in 

25 carrying out the requirements of paragraph (1). 


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1 (d) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2014. 

Æ 


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