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SECTION 1. LIMITATION ON CERTAIN ALIENS CLAIMING EARNED INCOME TAX
CREDIT.

(a) In General.--Paragraph (1) of section 32(c) of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
subparagraph:
''(G) Prohibition on retroactive credit for certain
immigrants.--
''(i) In general.--In the case of any alien
described in clause (iii), no credit shall be
allowed under this section for the taxable year
in which such alien was granted deferred action
described in such clause or for any taxable
year prior to such year unless such alien--
''(I) was an eligible individual
for the taxable year, and
''(II) was authorized to engage in
employment in the United States for the
entire taxable year.
''(ii) Married individuals.--In the case of
an eligible individual who is married (within
the meaning of section 7703) to an alien
described in clause (iii), no credit shall be
allowed under this section for any taxable
year--
''(I) in which such alien was
married (within the meaning of section
7703) to the eligible individual, and
''(II) which includes or was prior
to the date on which such alien was
granted deferred action described in
such clause,
unless such alien was authorized to engage in
employment in the United States for the entire
taxable year.
''(iii) Alien described.--An alien is
described in this clause if such alien is
granted deferred action pursuant to the
memorandum from the Secretary of Homeland
Security entitled 'Exercising Prosecutorial
Discretion with Respect to Individuals Who Came
to the United States as Children and with
Respect to Certain Individuals Who Are the
Parents of U.S. Citizens or Permanent
Residents' dated November 20, 2014 (or any
substantially similar policy changes issued or
taken on or after the date of the enactment of
this clause, whether set forth in memorandum,
Executive order, regulation, directive, or by
other action).''.
(b) Qualifying Children.--Subparagraph (D) of section 32(c)(3) of
the Internal Revenue Code of 1986 is amended by redesignating clause
(ii) as clause (iii) and by inserting after clause (i) the following
new clause:
''(ii) Prior years.--In the case of an
alien described in paragraph (1)(G)(iii), such
alien shall not be taken into account as a
qualifying child under subsection (b) for any
taxable year in which such alien was granted
deferred action described in such paragraph, or
for any taxable year prior to such year, unless
such alien was authorized to engage in
employment in the United States for the taxable
year.''.
(c) Information Sharing.--
(1) Commissioner of social security.--
(A) In general.--The Commissioner of Social
Security (referred to in this subsection as the
''Commissioner'') shall provide to the Secretary of
Treasury (or the Secretary's delegate) the information
described in subparagraph (B) with respect to any alien
who--
(i) is granted deferred action pursuant to
the memorandum from the Secretary of Homeland
Security entitled ''Exercising Prosecutorial
Discretion with Respect to Individuals Who Came
to the United States as Children and with
Respect to Certain Individuals Who Are the
Parents of U.S. Citizens or Permanent
Residents'' dated November 20, 2014 (or any
substantially similar policy changes issued or
taken on or after the date of the enactment of
this clause, whether set forth in memorandum,
Executive order, regulation, directive, or by
other action); and
(ii) has been assigned a social security
account number by the Commissioner.
(B) Information provided.--The information
described in this subparagraph is--
(i) the name and social security account
number of any individual described in
subparagraph (A);
(ii) the date such social security account
number was issued by the Commissioner; and
(iii) such other information as determined
by the Commissioner, in consultation with the
Secretary of the Treasury, to be necessary to
carry out the amendments made by subsections
(a) and (b).
(2) Secretary of homeland security.--The Secretary of
Homeland Security shall provide to the Commissioner of Social
Security such information as is necessary to assist the
Commissioner in carrying out the requirements of paragraph (1).
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2014.
This bill amends the Internal Revenue Code to deny the earned income tax credit to an alien who has been granted deferred action from removal in any taxable year in which such alien was not lawfully present in the United States or not authorized to work. The bill requires the Commissioner of Social Security to provide the Internal Revenue Service with information on social security account numbers granted to aliens under the deferred action from removal program.