To amend the Internal Revenue Code of 1986 to prevent retroactive claims of the earned income tax credit by individuals receiving work authorizations pursuant to certain deferred action programs.

Bill: 114-hr-1182
Sponsor: full_name: Rep. Schweikert, David [R-AZ-6]
Introduced: 2015-02-27
Policy area: Taxation
Subjects: Border security and unlawful immigration

Foreign labor

Immigration status and procedures

Income tax credits

Poverty and welfare assistance

Wages and earnings
Latest action: action_date: 2015-02-27
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2015-02-27
action_desc: Introduced in House
text: <p>This bill amends the Internal Revenue Code to deny the earned income tax credit to aliens who have been granted employment authorization under a program of temporary deportation relief that has not been specifically established by law.&nbsp; </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 1182 IN THE HOUSE OF REPRESENTATIVES February 27, 2015 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 prevent retroactive claims of the earned income tax credit by individuals receiving work authorizations pursuant to certain deferred action programs.

1. Prevention of retroactive claims of earned income tax credit by individuals receiving work authorizations pursuant to certain 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 inserting the following: (1) In general Solely for purposes of , and (2) by adding at the end the following new paragraph: (2) Denial of retroactive application for certain beneficiaries of deferred action (A) In general In the case of any specified deferred action beneficiary, paragraph (1) shall be applied by inserting before the close of the taxable year to which the return relates after Social Security Administration . (B) Specified deferred action beneficiary For purposes of this paragraph, the term specified deferred action beneficiary means any individual who receives temporary deportation relief and work authorization in accordance with any program not specifically established by law under which aliens are provided temporary deportation relief. . (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 return of tax) which is filed after such date (without regard to the date on which the return of tax is filed).