979
•HR 1 EH1S 
(3) Section 1402(b) of such Act (42 U.S.C. 
18071(b)) is amended by striking the second sen-
tence. 
(c) REGULATIONS.—The Secretary of the Treasury 
and the Secretary of Health and Human Services may 
each prescribe such rules and other guidance as may be 
necessary or appropriate to carry out the amendments 
made by this section. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 112103. LIMITING MEDICARE COVERAGE OF CERTAIN 
INDIVIDUALS. 
Title XVIII of the Social Security Act (42 U.S.C. 
1395 et seq.) is amended by adding at the end the fol-
lowing new section: 
‘‘SEC. 1899C. LIMITING MEDICARE COVERAGE OF CERTAIN 
INDIVIDUALS. 
‘‘(a) IN GENERAL.—Subject to subsection (b), an in-
dividual may be entitled to, or enrolled for, benefits under 
this title only if the individual is—
‘‘(1) a citizen or national of the United States; 
‘‘(2) an alien who is lawfully admitted for per-
manent residence under the Immigration and Na-
tionality Act;
980
•HR 1 EH1S 
‘‘(3) an alien who—
‘‘(A) is a citizen or national of the Repub-
lic of Cuba; 
‘‘(B) is the beneficiary of an approved peti-
tion under section 203(a) of the Immigration 
and Nationality Act; 
‘‘(C) meets all eligibility requirements for 
an immigrant visa but for whom such a visa is 
not immediately available; 
‘‘(D) is not otherwise inadmissible under 
section 212(a) of such Act; and 
‘‘(E) is physically present in the United 
States pursuant to a grant of parole in further-
ance of the commitment of the United States to 
the minimum level of annual legal migration of 
Cuban nationals to the United States specified 
in the U.S.-Cuba Joint Communique´ on Migra-
tion, done at New York September 9, 1994, and 
reaffirmed in the Cuba-United States: Joint 
Statement on Normalization of Migration, 
Building on the Agreement of September 9, 
1994, done at New York May 2, 1995; or 
‘‘(4) an individual who lawfully resides in the 
United States in accordance with a Compact of Free 
Association referred to in section 402(b)(2)(G) of
981
•HR 1 EH1S 
the Personal Responsibility and Work Opportunity 
Reconciliation Act of 1996. 
‘‘(b) APPLICATION TO INDIVIDUALS CURRENTLY EN-
TITLED TO OR ENROLLED FOR BENEFITS.—
‘‘(1) IN GENERAL.—In the case of an individual 
who is entitled to, or enrolled for, benefits under this 
title as of the date of the enactment of this section, 
subsection (a) shall apply beginning on the date that 
is 1 year after such date of enactment. 
‘‘(2) REVIEW BY COMMISSIONER OF SOCIAL SE-
CURITY.—
‘‘(A) IN
GENERAL.—Not later than 6 
months after the date of the enactment of this 
section, the Commissioner of Social Security 
shall complete a review of individuals entitled 
to, or enrolled for, benefits under this title as 
of such date of enactment for purposes of iden-
tifying individuals not described in any of para-
graphs (1) through (4) of subsection (a). 
‘‘(B) NOTICE.—The Commissioner of So-
cial Security shall notify each individual identi-
fied under the review conducted under subpara-
graph (A) that such individual’s entitlement to, 
or enrollment for, benefits under this title will 
be terminated as of the date that is 1 year after
982
•HR 1 EH1S 
the date of the enactment of this section. Such 
notification shall be made as soon as practicable 
after such identification and in a manner de-
signed to ensure such individual’s comprehen-
sion of such notification.’’. 
SEC. 112104. EXCISE TAX ON REMITTANCE TRANSFERS. 
(a) IN GENERAL.—Chapter 36 is amended by insert-
ing after subchapter B the following new subchapter: 
‘‘Subchapter C—Remittance Transfers
‘‘Sec. 4475. Imposition of tax.
‘‘SEC. 4475. IMPOSITION OF TAX. 
‘‘(a) IN GENERAL.—There is hereby imposed on any 
remittance transfer a tax equal to 3.5 percent of the 
amount of such transfer. 
‘‘(b) PAYMENT OF TAX.—
‘‘(1) IN GENERAL.—The tax imposed by this 
section with respect to any remittance transfer shall 
be paid by the sender with respect to such transfer. 
‘‘(2) COLLECTION.—The remittance transfer 
provider with respect to any remittance transfer 
shall collect the amount of the tax imposed under 
subsection (a) with respect to such transfer from the 
sender and remit such tax quarterly to the Secretary 
at such time and in such manner as provided by the 
Secretary.
983
•HR 1 EH1S 
‘‘(3) SECONDARY
LIABILITY.—Where any tax 
imposed by subsection (a) is not paid at the time the 
transfer is made, then to the extent that such tax 
is not collected, such tax shall be paid by the remit-
tance transfer provider. 
‘‘(c) EXCEPTION
FOR
REMITTANCE
TRANSFERS 
SENT BY CITIZENS AND NATIONALS OF THE UNITED 
STATES THROUGH CERTAIN PROVIDERS.—
‘‘(1) IN
GENERAL.—Subsection (a) shall not 
apply to any remittance transfer with respect to 
which the remittance transfer provider is a qualified 
remittance transfer provider and the sender is a 
verified United States sender. 
‘‘(2) QUALIFIED REMITTANCE TRANSFER PRO-
VIDER.—For purposes of this subsection, the term 
‘qualified remittance transfer provider’ means any 
remittance transfer provider which enters into a 
written agreement with the Secretary pursuant to 
which such provider agrees to verify the status of 
senders as citizens or nationals of the United States 
in such manner, and in accordance with such proce-
dures, as the Secretary may specify. 
‘‘(3) VERIFIED UNITED STATES SENDER.—For 
purposes of this subsection, the term ‘verified United 
States sender’ means any sender who is verified by
984
•HR 1 EH1S 
a qualified remittance transfer provider as being a 
citizen or national of the United States pursuant to 
an agreement described in paragraph (2). 
‘‘(d) DEFINITIONS.—For purposes of this section, the 
terms ‘remittance transfer’, ‘remittance transfer provider’, 
‘designated recipient’, and ‘sender’ shall each have the re-
spective meanings given such terms by section 920(g) of 
the Electronic Fund Transfer Act (15 U.S.C. 1693o-1; re-
lating to ‘‘Remittance Transfers’’). 
‘‘(e) APPLICATION OF ANTI-CONDUIT RULES.—For 
purposes of section 7701(l) with respect to any multiple-
party arrangements involving the sender, a remittance 
transfer shall be treated as a financing transaction.’’. 
(b) REFUNDABLE INCOME TAX CREDIT ALLOWED 
TO CITIZENS AND NATIONALS OF THE UNITED STATES 
FOR EXCISE TAX ON REMITTANCE TRANSFERS.—Subpart 
C of part IV of subchapter A of chapter 1 is amended 
by inserting after section 36B the following new section: 
‘‘SEC. 36C. CREDIT FOR EXCISE TAX ON REMITTANCE 
TRANSFERS OF CITIZENS AND NATIONALS OF 
THE UNITED STATES. 
‘‘(a) IN GENERAL.—In the case of any individual, 
there shall be allowed as a credit against the tax imposed 
by this subtitle for any taxable year an amount equal to
985
•HR 1 EH1S 
the aggregate amount of taxes paid by such individual 
under section 4475 during such taxable year. 
‘‘(b) SOCIAL SECURITY NUMBER REQUIREMENT.—
‘‘(1) IN GENERAL.—No credit shall be allowed 
under this section unless the taxpayer includes on 
the return of tax for the taxable year—
‘‘(A) the individual’s social security num-
ber, and 
‘‘(B) if the individual is married, the social 
security number of such individuals’s spouse. 
‘‘(2) SOCIAL
SECURITY
NUMBER.—For pur-
poses of this subsection, the term ‘social security 
number’ has the meaning given such term in section 
24(h)(7). 
‘‘(3) MARRIED INDIVIDUALS.—Rules similar to 
the rules of section 32(d) shall apply to this section. 
‘‘(c) SUBSTANTIATION REQUIREMENTS.—No credit 
shall be allowed under this section unless the taxpayer 
demonstrates to the satisfaction of the Secretary that the 
tax under section 4475 with respect to which such credit 
is determined—
‘‘(1) was paid by the taxpayer, and 
‘‘(2) is with respect to a remittance transfer 
with respect to which the taxpayer provided to the
986
•HR 1 EH1S 
remittance transfer provider the certification and in-
formation referred to in section 6050BB(a)(2). 
‘‘(d) DEFINITIONS.—Any term used in this section 
which is also used in section 4475 shall have the meaning 
given such term in section 4475. 
‘‘(e) APPLICATION OF ANTI-CONDUIT RULES.—For 
rules providing for the application of the anti-conduit rules 
of section 7701(l) to remittance transfers, see section 
4475(e).’’. 
(c) REPORTING BY REMITTANCE TRANSFER PRO-
VIDERS.—
(1) IN GENERAL.—Subpart B of part III of 
subchapter A of chapter 61, as amended by the pre-
ceding provisions of this Act, is amended by adding 
at the end the following new section: 
‘‘SEC. 
6050BB. 
RETURNS 
RELATING 
TO 
REMITTANCE 
TRANSFERS. 
‘‘(a) IN GENERAL.—Each remittance transfer pro-
vider shall make a return at such time as the Secretary 
may provide setting forth—
‘‘(1) in the case of a qualified remittance trans-
fer provider with respect to remittance transfers to 
which section 4475(a) does not apply by reason of 
section 4475(c), the aggregate number and value of 
such transfers,
987
•HR 1 EH1S 
‘‘(2) in the case of any remittance transfer not 
described in paragraph (1) and with respect to 
which the sender certifies to the remittance transfer 
provider an intent to claim the credit under section 
36C and provides the information described in para-
graph (1)—
‘‘(A) the name, address, and social security 
number of the sender, 
‘‘(B) the amount of tax paid by the sender 
under section 4475(b)(1), and 
‘‘(C) the amount of tax remitted by the re-
mittance 
transfer 
provider 
under 
section 
4475(b)(2), and 
‘‘(3) in the case of any remittance transfer not 
included under paragraph (1) or (2)—
‘‘(A) the aggregate amount of tax paid 
under section 4475(b)(1) with respect to such 
transfers, and 
‘‘(B) the aggregate amount of tax remitted 
under section 4475(b)(2) with respect to such 
transfers. 
‘‘(b) STATEMENT TO BE FURNISHED TO NAMED 
PERSONS.—Every person required to make a return under 
subsection (a) shall furnish, at such time as the Secretary
989
•HR 1 EH1S 
‘‘(PP) section 6050BB(b) (relating to 
statements relating to remittance transfers).’’. 
(d) CONFORMING AMENDMENTS.—
(1) Section 6211(b)(4)(A) is amended by insert-
ing ‘‘36C,’’ after ‘‘36B,’’. 
(2) Section 6213(g)(2), as amended by the pre-
ceding provisions of this Act, is amended by striking 
‘‘and’’ at the end of subparagraph (Z), by the strik-
ing the period at the end of subparagraph (AA) and 
inserting ‘‘, and’’, and by inserting after subpara-
graph (AA) the following new subparagraph: 
‘‘(BB) an omission of a correct social secu-
rity number under section 36C(b) to be in-
cluded on a return.’’. 
(3) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘36C,’’ after 
‘‘36B,’’. 
(4) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 is amended by in-
serting after the item relating to section 36B the fol-
lowing new item:
‘‘Sec. 36C. Credit for excise tax on remittance transfers of citizens and nation-
als of the United States.’’.
990
•HR 1 EH1S 
(5) The table of sections for subpart B of part 
III of subchapter A of chapter 61 is amended by 
adding at the end the following new item:
‘‘Sec. 6050BB. Returns relating to remittance transfers.’’.
(6) The table of subchapters for chapter 36 is 
amended by inserting after the item relating to sub-
chapter B the following new item:
‘‘SUBCHAPTER C—REMITTANCE TRANSFERS’’.
(e) EFFECTIVE DATE.—
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall apply to transfers made after De-
cember 31, 2025. 
(2) TAX CREDIT.—The amendments made by 
subsection (b), and paragraphs (1) through (4) of 
subsection (d), shall apply to taxable years ending 
after December 31, 2025. 
SEC. 112105. SOCIAL SECURITY NUMBER REQUIREMENT 
FOR AMERICAN OPPORTUNITY AND LIFE-
TIME LEARNING CREDITS. 
(a) SOCIAL SECURITY NUMBER OF TAXPAYER RE-
QUIRED.—Section 25A(g)(1) is amended to read as fol-
lows: 
‘‘(1) IDENTIFICATION REQUIREMENT.—
‘‘(A) SOCIAL SECURITY NUMBER REQUIRE-
MENT.—No credit shall be allowed under sub-
991
•HR 1 EH1S 
section (a) to a taxpayer unless the taxpayer in-
cludes on the return of tax for the taxable 
year—
‘‘(i) such individual’s social security 
number, 
‘‘(ii) if the individual is married, the 
social security number of such individual’s 
spouse, and 
‘‘(iii) in the case of a credit with re-
spect to the qualified tuition and related 
expenses of an individual other than the 
taxpayer or the taxpayer’s spouse, the 
name and social security number of such 
individual. 
‘‘(B) INSTITUTION.—No American Oppor-
tunity Tax Credit shall be allowed under this 
section unless the taxpayer includes the em-
ployer identification number of any institution 
to which the taxpayer paid qualified tuition and 
related expenses taken into account under this 
section on the return of tax for the taxable 
year. 
‘‘(C) SOCIAL
SECURITY
NUMBER
DE-
FINED.—For purposes of this paragraph, the
992
•HR 1 EH1S 
term ‘social security number’ shall have the 
meaning given such term in section 24(h)(7).’’. 
(b) RULES RELATED TO MARRIED INDIVIDUALS.—
Section 25A(g)(6) is amended to read as follows: 
‘‘(6) RULES
RELATED
TO
MARRIED
INDIVID-
UALS.—Rules similar to the rules of section 32(d) 
shall apply to this section.’’. 
(c) OMISSION
TREATED
AS
MATHEMATICAL
OR 
CLERICAL ERROR.—Section 6213(g)(2)(J) is amended by 
striking ‘‘TIN’’ and inserting ‘‘social security number or 
employer identification number’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
PART 3—PREVENTING FRAUD, WASTE, AND 
ABUSE 
SEC. 112201. REQUIRING EXCHANGE VERIFICATION OF ELI-
GIBILITY FOR HEALTH PLAN. 
(a) IN GENERAL.—Section 36B(c) is amended by 
adding at the end the following new paragraphs: 
‘‘(5) EXCHANGE
ENROLLMENT
VERIFICATION 
REQUIREMENT.—
‘‘(A) IN
GENERAL.—The term ‘coverage 
month’ shall not include, with respect to any in-
dividual covered by a qualified health plan en-
993
•HR 1 EH1S 
rolled in through an Exchange, any month be-
ginning before the Exchange verifies, using ap-
plicable enrollment information that shall be 
provided or verified by the applicant, such indi-
vidual’s eligibility—
‘‘(i) to enroll in the plan through the 
Exchange, 
‘‘(ii) for any advance payment under 
section 1412 of the Patient Protection and 
Affordable Care Act of the credit allowed 
under this section, and 
‘‘(iii) for any reduced cost-sharing 
under section 1402 of such Act. 
‘‘(B) APPLICABLE ENROLLMENT INFORMA-
TION.—For purposes of subparagraph (A), ap-
plicable enrollment information shall at least in-
clude affirmation of the following information 
(to the extent relevant in determining eligibility 
described in subparagraph (A)): 
‘‘(i) Income. 
‘‘(ii) Any immigration status. 
‘‘(iii) Any health coverage status or 
eligibility for coverage. 
‘‘(iv) Place of residence. 
‘‘(v) Family size.
994
•HR 1 EH1S 
‘‘(vi) Such other information as may 
be determined by the Secretary (in con-
sultation with the Secretary of Health and 
Human Services) as necessary to the 
verification prescribed under subparagraph 
(A). 
‘‘(C) VERIFICATION OF PAST MONTHS.—In 
the case of a month that begins before 
verification prescribed by subparagraph (A), 
such month shall be treated as a coverage 
month if, and only if, the Exchange verifies for 
such month (using applicable enrollment infor-
mation that shall be provided or verified by the 
applicant) such individual’s eligibility to have so 
enrolled, for any such advance payment, and for 
any such reduced cost-sharing. 
‘‘(D) EXCHANGE PARTICIPATION; COORDI-
NATION WITH OTHER PROCEDURES FOR DETER-
MINING ELIGIBILITY.—An individual shall not, 
solely by reason of failing to meet the require-
ments of this paragraph with respect to a 
month, be treated for such month as ineligible 
to enroll in a qualified health plan through an 
Exchange.