Title: EITC and ACTC Eligibility Verification Act
Policy area: Taxation

Summary:
EITC and ACTC Eligibility Verification Act
This bill denies the earned income tax credit and the refundable portion of the child tax credit to individuals who are not authorized to work in the United States.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4482 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 4482

To amend the Internal Revenue Code of 1986 to require as a condition of 
the earned income tax credit that an individual be allowed to engage in 
        employment in the United States, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 16, 2021

  Mr. Posey 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 as a condition of 
the earned income tax credit that an individual be allowed to engage in 
        employment in the United States, and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``EITC and ACTC Eligibility 
Verification Act''.

SEC. 2. INDIVIDUALS PROHIBITED FROM ENGAGING IN EMPLOYMENT IN UNITED 
              STATES NOT ELIGIBLE FOR EARNED INCOME TAX CREDIT.

    (a) In General.--Section 32(m) of the Internal Revenue Code of 1986 
is amended--
            (1) by striking ``(other than'' and all that follows 
        through ``of the Social Security Act)'', and
            (2) by inserting before the period at the end the 
        following: ``, but only if, in the case of subsection 
        (c)(1)(E), the social security number is issued to a citizen of 
        the United States or pursuant to subclause (I) (or that portion 
        of subclause (III) that relates to subclause (I)) of section 
        205(c)(2)(B)(i) of the Social Security Act''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.

SEC. 3. INDIVIDUALS PROHIBITED FROM ENGAGING IN EMPLOYMENT IN UNITED 
              STATES NOT ELIGIBLE FOR ADDITIONAL CHILD TAX CREDIT.

    (a) In General.--Section 24(d) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new paragraph:
            ``(4) Individuals prohibited from engaging in employment in 
        united states not eligible for refundable portion of credit.--
        No amount may be refunded under this subsection to a taxpayer 
        with respect to any qualifying child unless such taxpayer (or, 
        in the case of a joint return, the taxpayer's spouse) was 
        issued a social security number either as a citizen of the 
        United States or pursuant to subclause (I) (or that portion of 
        subclause (III) that relates to subclause (I)) of section 
        205(c)(2)(B)(i) of the Social Security Act on or before the due 
        date for filing the return for the taxable year.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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