Tax Credit Accountability Act of 2017

Bill: 115-hr-819
Sponsor: full_name: Rep. Collins, Doug [R-GA-9]
Introduced: 2017-02-02
Policy area: Taxation
Subjects: Border security and unlawful immigration

Immigration status and procedures

Income tax credits

Poverty and welfare assistance

Wages and earnings
Latest action: action_date: 2017-02-02
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2017-02-02
action_desc: Introduced in House
text: <p><strong>Tax Credit Accountability Act of 201</strong><b>7</b></p> <p>This bill amends the Internal Revenue Code to deny the earned income tax credit to any alien individual who is in an unlawful immigration status at any point during the taxable year. </p>

tv_txt: I 115th CONGRESS 1st Session H. R. 819 IN THE HOUSE OF REPRESENTATIVES February 2, 2017 Mr. Collins of Georgia (for himself, Mr. Gohmert , Mr. Carter of Georgia , Mr. Farenthold , Mr. Jody B. Hice of Georgia , Mr. Allen , and Mr. Gaetz ) 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 prohibit aliens in an unlawful immigration status from claiming the earned income tax credit.

1. Short title This Act may be cited as the Tax Credit Accountability Act of 2017 . 2. Disallowing earned income tax credit for aliens in unlawful immigration status (a) In general Section 32(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (G) Exception for aliens in unlawful immigration status The term eligible individual does not include any alien individual who, at any point during the taxable year, is in an unlawful immigration status. . (b) Effective date The amendment 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).