I 
114TH CONGRESS 
1ST SESSION H. R. 1332 
To amend the Internal Revenue Code of 1986 to disallow the earned income 
tax credit and the child tax credit for individuals who are not lawfully 
present in the United States or who have received work authorization 
pursuant to certain deferred action programs. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 4, 2015 
Mr. WEBER of Texas (for himself, Mr. YOHO, Mr. JONES, Mr. BYRNE, Mr. 
POSEY, Mr. BROOKS of Alabama, Mr. RICE of South Carolina, and Mr. 
SCHWEIKERT) 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 disallow 
the earned income tax credit and the child tax credit 
for individuals who are not lawfully present in the United 
States or who have received work authorization pursuant 
to certain deferred action programs. 
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 ‘‘Deny Amnesty Credits 
Act of 2015’’. 
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SEC. 2. FINDINGS. 
Congress finds the following: 
(1) On June 15, 2012, the Secretary of Home-
land Security announced that certain undocumented 
aliens could apply for deferred action and work au-
thorization under the Deferred Action for Childhood 
Arrivals program (DACA), a program not authorized 
by law. 
(2) As of the end of last year, the Federal Gov-
ernment has approved 787,068 DACA applications. 
(3) On November 20, 2014, the President an-
nounced additional executive actions with regards to 
deferred action and work authorization for undocu-
mented aliens, including the creation of the Deferred 
Action for Parents of Americans and Lawful Perma-
nent Residents program (DAPA), a program not au-
thorized by law. 
(4) These deferred action and work authoriza-
tion programs would allow undocumented aliens to 
qualify for the Earned Income Tax Credit (EITC) 
and the Child Tax Credit (CTC). 
(5) Article 1, Section 9, Clause 7 of the United 
States Constitution clearly grants Congress the sole 
authority to permit the expenditure of taxpayer 
funds. 
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(6) Because of these unauthorized programs, 
direct spending from the United States Treasury 
under these credits could increase by $10.2 billion 
over ten years according to the Congressional Budg-
et Office. 
SEC. 3. DENIAL OF EARNED INCOME TAX CREDIT FOR 
ALIENS RECEIVING WORK AUTHORIZATION 
PURSUANT TO CERTAIN DEFERRED ACTION 
PROGRAMS. 
(a) IN GENERAL.—Section 32(c) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subparagraph: 
‘‘(G) EXCEPTION FOR DEFERRED ACTION 
BENEFICIARY.—The term ‘eligible individual’ 
does not include any individual who for any 
portion of the taxable year is granted employ-
ment authorization pursuant to a program not 
specifically authorized by law which provides 
aliens with deferred action on removal.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to— 
(1) any return of tax which is filed after the 
date of the enactment of this Act, and 
(2) any amendment or supplement (to any re-
turn of tax) which is filed after such date (without 
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regard to the date on which the return of tax is 
filed). 
SEC. 4. DENIAL OF CHILD TAX CREDIT FOR ALIENS RE-
CEIVING WORK AUTHORIZATION PURSUANT 
TO CERTAIN DEFERRED ACTION PROGRAMS 
AND ALIENS NOT LAWFULLY PRESENT. 
(a) IN GENERAL.—Section 24 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
‘‘(5) EXCEPTION FOR DEFERRED ACTION BEN-
EFICIARY.—In the case of an individual who for any 
portion of the taxable year has in effect employment 
authorization pursuant to a program not specifically 
authorized by law which provides aliens with de-
ferred action on removal, this subsection shall not 
apply.’’. 
‘‘(g) EXCEPTION FOR CERTAIN ALIENS.—No credit 
shall be allowed under this section to any individual— 
‘‘(1) who is not lawfully present in the United 
States at any time during the taxable year, or 
‘‘(2) who for any portion of the taxable year is 
granted employment authorization pursuant to a 
program not specifically authorized by law which 
provides aliens with deferred action on removal.’’. 
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