To amend the Internal Revenue Code of 1986 to provide a limitation on certain aliens from claiming the earned income tax credit.

To amend the Internal Revenue Code of 1986 to provide a limitation on certain aliens from claiming the earned income tax credit. 1. Limitation on certain aliens claiming earned income tax credit (a) In general Section 32(c)(1) (G) Prohibition on retroactive credit for certain immigrants (i) In general In the case of any alien described in clause (iii), no credit shall be allowed under this section for the taxable year in which such alien was granted deferred action described in such clause or for any taxable year prior to such year unless such alien— (I) was an eligible individual for the taxable year, and (II) was authorized to engage in employment in the United States for the entire taxable year. (ii) Married individuals In the case of an eligible individual who is married (within the meaning of section 7703) to an alien described in clause (iii), no credit shall be allowed under this section for any taxable year— (I) in which such alien was married (within the meaning of section 7703) to the eligible individual, and (II) which includes or was prior to the date on which such alien was granted deferred action described in such clause, unless such alien was authorized to engage in employment in the United States for the entire taxable year. (iii) Alien described An alien is described in this clause if such alien is granted deferred action pursuant to the memorandum from the Secretary of Homeland Security 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 . (b) Qualifying children Section 32(c)(3)(D) of such Code is amended by redesignating clause (ii) as clause (iii) and by inserting after clause (i) the following new clause: (ii) Prior years In the case of an alien described in paragraph (1)(G)(iii), such alien shall not be taken into account as a qualifying child under subsection (b) for any taxable year in which such alien was granted deferred action described in such paragraph, or for any taxable year prior to such year, unless such alien was authorized to engage in employment in the United States for the entire taxable year. . (c) Information sharing (1) Commissioner of Social Security (A) In general The Commissioner of Social Security (referred to in this subsection as the Commissioner (i) is granted deferred action pursuant to the memorandum from the Secretary of Homeland Security 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 (ii) has been assigned a social security account number by the Commissioner. (B) Information provided The information described in this subparagraph is— (i) the name and social security account number of any individual described in subparagraph (A), (ii) the date such social security account number was issued by the Commissioner, and (iii) such other information as determined by the Commissioner, in consultation with the Secretary of the Treasury, to be necessary to carry out the amendments made by subsections (a) and (b). (2) Secretary of Homeland Security The Secretary of Homeland Security shall provide to the Commissioner of Social Security such information as is necessary to assist the Commissioner in carrying out the requirements of paragraph (1). (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2014.

Summary: This bill amends the Internal Revenue Code to deny the earned income tax credit to an alien who has been granted deferred action from removal in any taxable year in which such alien was not lawfully present in the United States or not authorized to work. The bill requires the Commissioner of Social Security to provide the Internal Revenue Service with information on social security account numbers granted to aliens under the deferred action from removal program.