To amend the Internal Revenue Code of 1986 to prevent the retroactive claim of the earned income tax credit after issuance of a social security number.

Bill: 114-hr-1223
Sponsor: full_name: Rep. Fortenberry, Jeff [R-NE-1]
Introduced: 2015-03-03
Policy area: Taxation
Subjects: Border security and unlawful immigration

Foreign labor

Immigration status and procedures

Income tax credits

Poverty and welfare assistance

Social security and elderly assistance

Tax administration and collection, taxpayers

Wages and earnings
Latest action: action_date: 2015-03-03
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2015-03-03
action_desc: Introduced in House
text: <p>This bill amends the Internal Revenue Code to deny the earned income tax credit to a taxpayer to whom a social security number was issued after the close of the taxable year for which the credit is being claimed, unless such taxpayer can demonstrate eligibility for the social security number in such taxable year. A valid social security number is required to claim the earned income tax credit. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 1223 IN THE HOUSE OF REPRESENTATIVES March 3, 2015 Mr. Fortenberry 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 the retroactive claim of the earned income tax credit after issuance of a social security number.

1. Prevention of retroactive claims of earned income credit after issuance of social security number (a) In general Section 32(m) of the Internal Revenue Code of 1986 is amended— (1) by inserting before the close of the taxable year to which the return relates before the period at the end, and (2) by adding at the end the following: For purposes of the preceding sentence, a social security number issued after the close of any taxable year shall be treated as issued before the close of such taxable year if the taxpayer demonstrates to the satisfaction of the Secretary that the individual with respect to whom such social security number was issued was eligible for the issuance of such social security number before the close of such taxable year. . (b) Effective date The amendment made by this section shall apply to any return of tax, and any amendment or supplement to any return of tax, which is filed after the date of the enactment of this Act.