A bill to amend the Internal Revenue Code of 1986 to ensure that the 2021 Recovery Rebates are not provided to illegal immigrants.
Bill: S.842 | Sponsor: Sen. Cruz, Ted (R-TX)
Policy area: Taxation

Summary:
This bill prohibits aliens who are not lawfully present in the United States from receiving 2021 recovery rebates. It also modifies identification requirements for nonimmigrant workers.

To amend the Internal Revenue Code of 1986 to ensure that the 2021 
        Recovery Rebates are not provided to illegal immigrants.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. PROHIBITING 2021 RECOVERY REBATES FROM BEING PROVIDED TO 
              ILLEGAL IMMIGRANTS.

    (a) In General.--Subsection (c) of section 6428B of the Internal 
Revenue Code of 1986, as added by section 9601 of the American Rescue 
Plan Act of 2021, is amended--
            (1) by redesignating paragraphs (2) and (3) as paragraphs 
        (3) and (4), and
            (2) by inserting after paragraph (1) the following:
            ``(2) as determined by the Secretary in coordination with 
        the Secretary of Health and Human Services and the Secretary of 
        Homeland Security, any alien who is not lawfully present (as 
        such term is used in section 36B(e)(1)),''.
    (b) Modification of Definition of Valid Identification Number.--
Subparagraph (D) of section 6428B(e)(2) of the Internal Revenue Code of 
1986, as added by section 9601 of the American Rescue Plan Act of 2021, 
is amended to read as follows:
                    ``(D) Valid identification number.--
                            ``(i) In general.--For purposes of this 
                        paragraph, except as provided in clause (ii), 
                        the term `valid identification number' means a 
                        social security number (as such term is defined 
                        in section 24(h)(7)).
                            ``(ii) Special rule for employment-
                        authorized nonimmigrants.--
                                    ``(I) In general.--For purposes of 
                                this paragraph, in the case of an alien 
                                admitted to the United States pursuant 
                                to a nonimmigrant visa described in 
                                section 101(a)(15) of the Immigration 
                                and Nationality Act (8 U.S.C. 
                                1101(a)(15)) to whom a social security 
                                number has been issued pursuant to 
                                section 205(c)(2)(B)(i)(I) of the 
                                Social Security Act (42 U.S.C. 
                                405(c)(2)(B)(i)(I)), the term `valid 
                                identification number' means only such 
                                a social security number with respect 
                                to which employment is authorized on 
                                the date of enactment of this section.
                                    ``(II) Determination.--
                                            ``(aa) In general.--The 
                                        Secretary shall take all 
                                        necessary measures to determine 
                                        whether employment is 
                                        authorized with respect to such 
                                        a social security number.
                                            ``(bb) Coordination 
                                        required.--The Secretary of 
                                        Homeland shall provide 
                                        information to the Secretary 
                                        with respect to whether aliens 
                                        to whom a social security 
                                        number has been issued are 
                                        authorized to be employed in 
                                        the United States.
                            ``(iii) Adoption taxpayer identification 
                        number.--For purposes of subparagraph (C), in 
                        the case of a dependent who is adopted or 
                        placed for adoption, the term `valid 
                        identification number' shall include the 
                        adoption taxpayer identification number of such 
                        dependent.''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of section 9601 of the American 
Rescue Plan Act of 2021.
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