EITC and ACTC Eligibility Verification Act

Bill: 117-hr-4482
Sponsor: full_name: Rep. Posey, Bill [R-FL-8]
Introduced: 2021-07-16
Policy area: Taxation
Latest action: action_date: 2021-07-16
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2021-07-16
action_desc: Introduced in House
text: <p><strong>EITC and ACTC Eligibility Verification Act</strong></p> <p>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.</p>

tv_txt: I 117th CONGRESS 1st Session H. R. 4482 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.

1. Short title This Act may be cited as the EITC and ACTC 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. 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.