I 
114TH CONGRESS 
1ST SESSION H. R. 3430 
To amend the Internal Revenue Code of 1986 to provide for a reduction 
in improper claims of refundable credits by directing the Secretary of 
the Treasury to ensure consistency of requirements for self and paid 
tax return preparers, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 29, 2015 
Mr. YOUNG of Indiana 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 provide 
for a reduction in improper claims of refundable credits 
by directing the Secretary of the Treasury to ensure 
consistency of requirements for self and paid tax return 
preparers, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. REDUCTION OF IMPROPER CLAIMS. 
(a) EARNED INCOME CREDIT.—Section 32 of the In-
ternal Revenue Code of 1986 is amended by adding at the 
end the following: 
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‘‘(n) 
PROCEDURES
TO
REDUCE
IMPROPER 
CLAIMS.—The Secretary shall ensure that all procedures 
and questions (as prescribed through forms and instruc-
tions) used to determine eligibility for the credit allowed 
by this section are substantially the same regardless of 
method used for preparing and filing the return of tax.’’. 
(b) CHILD CREDIT.—Section 24 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following: 
‘‘(g) 
PROCEDURES
TO
REDUCE
IMPROPER 
CLAIMS.—The Secretary shall ensure that all procedures 
and questions (as prescribed through forms and instruc-
tions) used to determine eligibility for the credit allowed 
by this section are substantially the same regardless of 
method used for preparing and filing the return of tax.’’. 
(c) AMERICAN OPPORTUNITY, HOPE, AND LIFETIME 
LEARNING TAX CREDITS.—Section 25A of the Internal 
Revenue Code of 1986 is amended by redesignating sub-
section (j) as subsection (k) and by inserting after subjec-
tion (i) the following: 
‘‘(j) PROCEDURES TO REDUCE IMPROPER CLAIMS.— 
The Secretary shall ensure that all procedures and ques-
tions (as prescribed through forms and instructions) used 
to determine eligibility for the credit allowed by this sec-
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tion are substantially the same regardless of method used 
for preparing and filing the return of tax.’’. 
(d) 
DUE
DILIGENCE
REQUIREMENTS.—Section 
6695(g) of the Internal Revenue Code of 1986 is amend-
ed— 
(1) by striking ‘‘section 32’’and inserting ‘‘sec-
tion 24, 25A, or 32’’, and 
(2) in the heading by inserting ‘‘CHILD TAX 
CREDIT; AMERICAN
OPPORTUNITY, HOPE, 
AND 
LIFETIME LEARNING TAX CREDITS; AND’’ before 
‘‘EARNED INCOME CREDIT’’. 
(e) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2015. 
Æ 
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