I 
114TH CONGRESS 
2D SESSION 
H. R. 6329 
To amend the Internal Revenue Code of 1986 to allow for a refundable 
credit against tax for costs associated with naturalization. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 16, 2016 
Mr. VEASEY 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 allow for 
a refundable credit against tax for costs associated with 
naturalization. 
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 ‘‘Promise of Citizenship 
Act of 2016’’. 
SEC. 2. REFUNDABLE CREDIT AGAINST TAX FOR COSTS AS-
SOCIATED WITH NATURALIZATION. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 36B the fol-
lowing new section: 
‘‘SEC. 36C. CREDIT FOR COSTS ASSOCIATED WITH NATU-
RALIZATION. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this subtitle an amount equal to the qualified natu-
ralization costs determined under subsection (b) with re-
spect to the taxpayer for the taxable year. 
‘‘(b) AMOUNT OF CREDIT.— 
‘‘(1) IN
GENERAL.—The qualified naturaliza-
tion costs determined under this subsection for a 
taxpayer for a taxable year are such costs paid or 
incurred by the taxpayer during the taxable year or 
the 3 preceding taxable years with respect to the 
taxpayer, the taxpayer’s spouse, or any dependent of 
the taxpayer, if such taxpayer, spouse, or dependent 
is naturalized as a citizen of the United States dur-
ing such taxable year. 
‘‘(2) MAXIMUM
CREDIT.—The credit allowed 
under this section with respect to the naturalization 
of any individual shall not exceed $500. 
‘‘(c) QUALIFIED NATURALIZATION COSTS.—For pur-
poses of this section— 
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‘‘(1) IN GENERAL.—The term ‘qualified natu-
ralization costs’ means naturalization application 
costs, ESL and other course costs, and legal serv-
ices. 
‘‘(2) NATURALIZATION APPLICATION COSTS.— 
The term ‘naturalization application costs’ means 
fees associated with naturalization as a citizen of the 
United States collected by the United States Citizen-
ship and Immigration Services. 
‘‘(3) ESL AND
OTHER
COURSE
COSTS.—The 
term ‘ESL and other course costs’ means— 
‘‘(A) payments for a course (whether on-
line or in person) or tutoring with respect to 
learning English as a second language or as 
preparation for the civics test associated with 
naturalization as a citizen of the United States, 
and 
‘‘(B) payments for transportation and 
childcare associated with such course or such 
tutoring. 
‘‘(4) LEGAL SERVICES.—The term ‘legal serv-
ices’ means amounts paid to a lawyer for services as-
sociated with naturalization, including preparation of 
an application for naturalization and services related 
to an interview associated with naturalization.’’. 
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(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of such Code is 
amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 
(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(3) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by inserting after the 
item relating to section 36B the following new item: 
‘‘Sec. 36C. Credit for costs associated with naturalization.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2016. 
Æ 
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