I 
114TH CONGRESS 
1ST SESSION H. R. 2389 
To amend the Internal Revenue Code of 1986 to provide a limitation on 
certain aliens from claiming the earned income tax credit. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 15, 2015 
Mr. YOUNG of Iowa (for himself, Mr. LATTA, Mr. MESSER, Mr. GROTHMAN, 
and Mr. SENSENBRENNER) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a limitation on certain aliens from claiming the earned 
income tax credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. LIMITATION ON CERTAIN ALIENS CLAIMING 
EARNED INCOME TAX CREDIT. 
(a) IN GENERAL.—Section 32(c)(1) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(G) 
PROHIBITION
ON
RETROACTIVE 
CREDIT FOR CERTAIN IMMIGRANTS.— 
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‘‘(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 grant-
ed 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 mar-
ried (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 mar-
ried (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, 
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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 Home-
land Security entitled ‘Exercising Prosecu-
torial Discretion with Respect to Individ-
uals Who Came to the United States as 
Children and with Respect to Certain Indi-
viduals Who Are the Parents of U.S. Citi-
zens or Permanent Residents’ dated No-
vember 20, 2014 (or any substantially 
similar policy changes issued or taken on 
or after the date of the enactment of this 
clause, whether set forth in memorandum, 
Executive order, regulation, directive, or by 
other action).’’. 
(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), 
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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’’) shall provide to the Sec-
retary of Treasury (or the Secretary’s delegate) 
the information described in subparagraph (B) 
with respect to any alien who— 
(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’’ 
dated November 20, 2014 (or any substan-
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tially similar policy changes issued or 
taken on or after the date of the enact-
ment of this clause, whether set forth in 
memorandum, Executive order, regulation, 
directive, or by other action), and 
(ii) has been assigned a social security 
account number by the Commissioner. 
(B) INFORMATION PROVIDED.—The infor-
mation described in this subparagraph is— 
(i) the name and social security ac-
count number of any individual described 
in subparagraph (A), 
(ii) the date such social security ac-
count number was issued by the Commis-
sioner, and 
(iii) such other information as deter-
mined by the Commissioner, in consulta-
tion 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 informa-
tion as is necessary to assist the Commissioner in 
carrying out the requirements of paragraph (1). 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2014. 
Æ 
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