I 
114TH CONGRESS 
1ST SESSION H. R. 2956 
To amend the Internal Revenue Code of 1986 to limit the earned income 
tax credit to citizens and lawful permanent residents and to require 
a valid social security number to claim the refundable portion of the 
child tax credit. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 7, 2015 
Mr. GROTHMAN 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 limit the 
earned income tax credit to citizens and lawful perma-
nent residents and to require a valid social security num-
ber to claim the refundable portion of the child tax 
credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Preventing Illegal Im-
migrants From Abusing Tax Welfare Act of 2015’’. 
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SEC. 2. EARNED INCOME TAX CREDIT LIMITED TO CITI-
ZENS AND LAWFUL PERMANENT RESIDENTS. 
(a) IN GENERAL.—Section 32(c)(1)(D) of the Inter-
nal Revenue Code of 1986 is amended to read as follows: 
‘‘(G) LIMITED TO CITIZENS AND LAWFUL 
PERMANENT
RESIDENTS.—The term ‘eligible 
individual’ shall not include any individual who 
is not a citizen or lawful permanent resident of 
the United States.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 3. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 
THE REFUNDABLE PORTION OF THE CHILD 
TAX CREDIT. 
(a) IN GENERAL.—Section 24(d) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
‘‘(5) IDENTIFICATION REQUIREMENT WITH RE-
SPECT TO TAXPAYER.— 
‘‘(A) IN
GENERAL.—Paragraph (1) shall 
not apply to any taxpayer for any taxable year 
unless the return of tax for such taxable year 
includes the taxpayer’s social security number 
and the social security number of any qualifying 
child with respect to whom a credit is allowed 
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under this section (determined without regard 
to this subsection). 
‘‘(B) JOINT RETURNS.—In the case of a 
joint return, the requirement of subparagraph 
(A) shall be treated as met with respect to the 
taxpayer if the social security number of either 
spouse is included on such return. 
‘‘(C) OMISSION
TREATED
AS
MATHE-
MATICAL OR CLERICAL ERROR.—Any failure to 
meet the requirement of subparagraph (A) shall 
be treated as a mathematical or clerical error 
and assessed according to section 6213(b)(1).’’. 
(b) CONFORMING AMENDMENT.—Section 24(e) of 
such Code is amended by inserting ‘‘WITH RESPECT TO 
QUALIFYING CHILDREN’’ after ‘‘IDENTIFICATION RE-
QUIREMENT’’ in the heading thereof. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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