I 
114TH CONGRESS 
1ST SESSION H. R. 2973 
To amend the Internal Revenue Code of 1986 to require for purposes of 
education tax credit that the student be lawfully present and that the 
taxpayer provide the social security number of the student and the 
employer identification number of the educational institution, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 8, 2015 
Mrs. BLACK 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 require 
for purposes of education tax credit that the student 
be lawfully present and that the taxpayer provide the 
social security number of the student and the employer 
identification number of the educational institution, and 
for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SOCIAL SECURITY NUMBER AND EMPLOYER 
IDENTIFICATION NUMBER MUST BE PRO-
VIDED AND STUDENT MUST BE LAWFULLY 
PRESENT FOR EDUCATION TAX CREDITS. 
(a) SOCIAL SECURITY NUMBER
AND EMPLOYER 
IDENTIFICATION NUMBER MUST BE PROVIDED.— 
(1) IN GENERAL.—Section 25A(g)(1) of the In-
ternal Revenue Code of 1986 is amended— 
(A) by striking ‘‘taxpayer identification 
number’’ and inserting ‘‘social security num-
ber’’, and 
(B) by inserting ‘‘, and the employer iden-
tification number of any institution to which 
qualified tuition and related expenses were paid 
with respect to such individual,’’ after ‘‘such in-
dividual’’. 
(2) OMISSION TREATED AS MATHEMATICAL OR 
CLERICAL
ERROR.—Section 6213(g)(2)(J) of such 
Code is amended by striking ‘‘TIN’’ and inserting 
‘‘social security number and employer identification 
number’’. 
(b) STUDENT MUST BE LAWFULLY PRESENT.— 
(1) IN GENERAL.—Section 25A(g) of such Code 
is amended by adding at the end the following new 
paragraph: 
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‘‘(8) 
STUDENT
MUST
BE
LAWFULLY 
PRESENT.— 
‘‘(A) IN GENERAL.—No credit shall be al-
lowed under subsection (a) to a taxpayer with 
respect to the qualified tuition and related ex-
penses of any individual unless such individual 
is lawfully present for the taxable year. 
‘‘(B) LAWFULLY PRESENT.—For purposes 
of this subsection, an individual shall be treated 
as lawfully present with respect to any taxable 
year only if the individual is, as of the close of 
such taxable year, a citizen or national of the 
United States or an alien lawfully present in 
the United States (within the meaning of sec-
tion 36B(e)(2) as in effect on March 4, 
2015).’’. 
(2) APPLICATION TO TAX RETURN PREPARER 
DUE DILIGENCE REQUIREMENTS.—Section 6695(g) 
of such Code is amended by adding at the end the 
following: ‘‘Such regulations shall include a require-
ment that, in the case of a taxpayer claiming a cred-
it under section 25A, the tax return preparer receive 
information from such taxpayer regarding whether 
the individual with respect to whom qualified tuition 
and related expenses were paid is lawfully present 
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(as defined in section 25A(g)(8)(B)) for the taxable 
year.’’. 
(3) RECORDKEEPING AND DISCLOSURE BY SO-
CIAL
SECURITY
ADMINISTRATION.—Section 
205(c)(2) of the Social Security Act (42 U.S.C. 
405(c)(2)) is amended by adding at the end the fol-
lowing new subparagraph: 
‘‘(I) The Commissioner of Social Security 
shall maintain a record of each social security 
account number issued to any individual who 
receives deferred action on removal in accord-
ance with— 
‘‘(i) the memorandum of the Sec-
retary of Homeland Security dated June 
15, 2012, and entitled ‘Exercising Prosecu-
torial Discretion with Respect to Individ-
uals Who Came to the United States as 
Children’; or 
‘‘(ii) the memorandum of the Sec-
retary of Homeland Security dated Novem-
ber 20, 2014, and entitled ‘Exercising 
Prosecutorial Discretion with Respect to 
Individuals Who Came to the United 
States as Children and with Respect to 
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Certain Individuals Who Are the Parents 
of U.S. Citizens or Permanent Residents’; 
and shall periodically provide such record to the 
Secretary of the Treasury and the Adminis-
trator of the Internal Revenue Service.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2014. 
Æ 
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