EITC Eligibility Verification Act

Bill: 115-hr-3483
Sponsor: full_name: Rep. Johnson, Sam [R-TX-3]
Introduced: 2017-07-27
Policy area: Taxation
Subjects: Citizenship and naturalization

Foreign labor

Immigration status and procedures

Income tax credits

Poverty and welfare assistance

Tax administration and collection, taxpayers

Wages and earnings
Latest action: action_date: 2017-07-27
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2017-07-27
action_desc: Introduced in House
text: <p><b>EITC Eligibility Verification Act </b></p> <p>This bill amends the Internal Revenue Code, with respect to the earned income tax credit, to specify that the taxpayer identification number required to be included on the tax returns of eligible individuals is a Social Security number issued to an individual by the Social Security Administration, but only if the number is issued to: (1) a U.S. citizen, or (2) a noncitizen who is permitted to engage in employment in the United States. </p>

tv_txt: I 115th CONGRESS 1st Session H. R. 3483 IN THE HOUSE OF REPRESENTATIVES July 27, 2017 Mr. Sam Johnson of Texas 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.

1. Short title This Act may be cited as the EITC Eligibility Verification Act . 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.