year, a citizen or national of the United States or 
an alien lawfully present in the United States (with-
in the meaning of section 36B(e)(2) as in effect on 
March 4, 2015).’’. 
(b) APPLICATION TO TAX RETURN PREPARER DUE 
DILIGENCE REQUIREMENTS.—Section 6695(g) of such 
Code is amended by adding at the end the following: 
‘‘Such regulations shall include a requirement that the tax 
return preparer receive information from the taxpayer re-
garding whether the taxpayer, the taxpayer’s spouse, and 
the taxpayer’s qualifying children were issued social secu-
rity numbers before the close of the taxable year to which 
the return relates and if not, whether the taxpayer, the 
taxpayer’s spouse, and the taxpayer’s qualifying children, 
who were not so issued social security numbers were law-
fully present (as defined in section 32(m)(2)) for such tax-
able year and eligible to be issued such social security 
number before the close of such taxable year.’’. 
(c) RECORDKEEPING AND DISCLOSURE BY SOCIAL 
SECURITY ADMINISTRATION.—Section 205(c)(2) of the 
Social Security Act (42 U.S.C. 405(c)(2)) is amended by 
adding at the end the following new subparagraph: 
‘‘(I) The Commissioner of Social Security 
shall maintain a record of each social security 
account number issued to any individual who 
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receives deferred action on removal in accord-
ance with— 
‘‘(i) the memorandum of the Sec-
retary of Homeland Security dated June 
15, 2012, and entitled ‘Exercising Prosecu-
torial Discretion with Respect to Individ-
uals Who Came to the United States as 
Children’; or 
‘‘(ii) the memorandum of the Sec-
retary of Homeland Security dated Novem-
ber 20, 2014, and 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’; 
and shall periodically provide such record to the 
Secretary of the Treasury and the Adminis-
trator of the Internal Revenue Service.’’. 
(d) EFFECTIVE DATE.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall apply to any return of tax, and any 
amendment or supplement to any return of tax, 
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which is filed after the date of the enactment of this 
Act. 
(2) RETURN PREPARER DUE DILIGENCE.—The 
amendment made by subsection (b) shall apply to 
any return of tax, and any amendment or supple-
ment to any return of tax, the preparation of which 
by the tax return preparer is completed after the 
date of the enactment of this Act. 
(3) RECORDKEEPING AND DISCLOSURE BY SO-
CIAL SECURITY ADMINISTRATION.—The amendment 
made by subsection (c) shall apply to social security 
account numbers issued before, on, or after the date 
of the enactment of this Act. 
Æ 
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