I 
114TH CONGRESS 
1ST SESSION H. R. 1657 
To amend the Internal Revenue Code of 1986 to prevent claims of the 
earned income tax credit by individuals receiving work authorizations 
pursuant to deferred action programs, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 26, 2015 
Mr. MARCHANT 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 prevent 
claims of the earned income tax credit by individuals 
receiving work authorizations pursuant to deferred action 
programs, 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. SHORT TITLE. 
This Act may be cited as the ‘‘Fairness for Americans 
in Internal Revenue Refunds Act’’. 
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SEC. 2. PREVENTION OF CLAIMS OF EARNED INCOME TAX 
CREDIT BY INDIVIDUALS RECEIVING WORK 
AUTHORIZATIONS PURSUANT TO DEFERRED 
ACTION PROGRAMS. 
(a) IN GENERAL.—Section 32(m) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking ‘‘Solely for purposes of’’ and in-
serting the following: 
‘‘(1) IN
GENERAL.—Solely for purposes of’’, 
and 
(2) by striking ‘‘a social security number issued 
to an individual’’ and all that follows and inserting 
‘‘a specified social security number.’’, and 
(3) by adding at the end the following new 
paragraphs: 
‘‘(2) SPECIFIED SOCIAL SECURITY NUMBER.— 
For purposes of this section— 
‘‘(A) IN
GENERAL.—The term ‘specified 
social security number’ means a social security 
number issued to an individual by the Social 
Security Administration. 
‘‘(B) EXCEPTIONS.—Such term shall not 
include— 
‘‘(i) any social security number issued 
pursuant to subclause (II) (or that portion 
of subclause (III) that relates to subclause 
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(II)) of section 205(c)(2)(B)(i) of the So-
cial Security Act, and 
‘‘(ii) any social security number issued 
pursuant to a work authorization obtained 
pursuant to— 
‘‘(I) the memorandum of the Sec-
retary of Homeland Security dated 
June 15, 2012, and entitled ‘Exer-
cising Prosecutorial Discretion with 
Respect to Individuals Who Came to 
the United States as Children’, 
‘‘(II) the memorandum of the 
Secretary of Homeland Security dated 
November 20, 2014, and entitled ‘Ex-
ercising 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’, or 
‘‘(III) any other program not 
specifically established by law which 
provides a class of individuals not oth-
erwise legally present in the United 
States deferred action on removal. 
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‘‘(C) SPECIAL RULES WITH RESPECT TO 
CERTAIN
BENEFICIARIES
OF
DEFERRED
AC-
TION.— 
‘‘(i) TREATMENT
UPON
GRANT
OF 
CITIZENSHIP.—A social security number 
otherwise 
described 
in 
subparagraph 
(B)(ii) shall cease to be treated as issued 
pursuant to a work authorization described 
in such subparagraph if, and only if, the 
individual to whom such social security 
number is issued becomes a citizen of the 
United States. 
‘‘(ii) NO RETROACTIVE EFFECT UPON 
GRANT OF CITIZENSHIP.—In the case of a 
social security number to which clause (i) 
applies, such social security number shall 
be treated as a specified social security 
number only to the extent that such num-
ber is included on returns of tax which re-
late to taxable years ending after the date 
on which such individual becomes a citizen 
of the United States.’’. 
(b) COORDINATION WITH DEPARTMENT OF HOME-
LAND SECURITY
AND SOCIAL SECURITY ADMINISTRA-
TION.— 
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(1) DEPARTMENT OF HOMELAND SECURITY.— 
The Secretary of Homeland Security shall— 
(A) ensure that the Commissioner of Social 
Security receives sufficient information in a 
timely manner to determine that a social secu-
rity account number described in section 
32(m)(2)(B)(ii) of the Internal Revenue Code 
of 1986 is being issued pursuant to a program 
referred to in such section; 
(B) ensure that any document issued to an 
individual under such a program, including any 
document attesting to the individual’s author-
ization for employment and any document at-
testing to the deferral of action on any removal 
of that individual, has a notation that the indi-
vidual was provided such document pursuant to 
such a program; and 
(C) take all other appropriate actions to 
coordinate with the Secretary of the Treasury 
and the Commissioner of Social Security in car-
rying out section 32(m) of the Internal Revenue 
Code of 1986 and this paragraph. 
(2) SOCIAL SECURITY ADMINISTRATION.—Sec-
tion 205(c)(2) of the Social Security Act (42 U.S.C. 
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405(c)(2)) is amended by adding at the end the fol-
lowing new subparagraph: 
‘‘(I) The Commissioner of Social Security 
shall— 
‘‘(i) maintain a record of all social se-
curity account numbers described in sec-
tion 32(m)(2)(B)(ii) of the Internal Rev-
enue Code of 1986 and the names of the 
individuals to whom such numbers were 
issued; 
‘‘(ii) in any case in which a social se-
curity account number so described would 
be disclosed by the Commissioner to the 
Secretary of the Treasury or to the Com-
missioner of the Internal Revenue Service, 
identify such number as being so de-
scribed; and 
‘‘(iii) take all other appropriate ac-
tions to coordinate with the Secretary of 
the Treasury and the Secretary of Home-
land Security in carrying out section 32(m) 
of the Internal Revenue Code of 1986 and 
section 2(b)(1) of the Fairness for Ameri-
cans in Internal Revenue Refunds Act.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to any return of tax, and any 
amendment or supplement to any return of tax, which is 
filed after the date of the enactment of this Act. 
Æ 
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