,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #abih  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #d1 #bjae ,mr4   
,sam ,johnson ( ,texas introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to prev5t retroactive claims ( !  
e>n$ income tax cr$it by individuals    
issu$ social security numb]s1 & = o!r   
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,no ,amne/y ,tax ,refunds  
,= ,illegals ,act4  #b4 ,prev5tion (    
retroactive claims ( e>n$ income cr$it  
aft] issuance ( social security numb]   
7a7 ,9 g5]al ,section #cb7m7 ( !        
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7#a7 by /rik+ ,solely & ins]t+ 
! foll[+3  7#a7 ,9 g5]al ,solely  1     
7#b7 by /rik+ ! p]iod at ! end & ins]t+ 
be=e ! close ( ! taxable ye> to :i* !   
return relates4 ,= purposes ( ! prec$+  
s5t5ce1 a social security numb] n       
o!rwise issu$ be=e ! close ( any taxable
 ye> %all be treat$ z issu$ be=e ! close

 ( su* taxable ye> if ! taxpay]         
demon/rates to ! satisfaction ( !       
,secret>y t ! individual to :om su*     
social security numb] 0 issu$ 0 lawfully
 pres5t = su* taxable ye> & 0 eligible  
to be issu$ su* social security numb]   
be=e ! close ( su* taxable ye>41 &  7#c7
 by add+ at ! end ! foll[+ new p>agraph3
  7#b7 ,lawfully pres5t ,= purposes (   
?is subsection1 an individual %all be   
treat$ z lawfully pres5t ) respect to   
any taxable ye> only if ! individual is1
 z ( ! close ( su* taxable ye>1 a citiz5
 or national ( ! ,unit$ ,/ates or an    
ali5 lawfully pres5t 9 ! ,unit$ ,/ates  
7)9 ! mean+ ( section #cf;,b7e77#b7 z 9 
effect on ,m>* #d1 #bjae74  4  7b7      
,application to tax return prep>] due   
dilig5ce requirem5ts ,section #ffie7;g7 
( su* ,code is am5d$ by add+ at ! end ! 
foll[+3 ,su* regulations %all include a 
requirem5t t ! tax return prep>] receive
 in=mation f ! taxpay] reg>d+ :e!r !    
taxpay]1 ! taxpay]'s sp\se1 & !         
taxpay]'s qualify+ *ildr5 7 issu$ social

 security numb]s be=e ! close ( !       
taxable ye> to :i* ! return relates & if
 n1 :e!r ! taxpay]1 ! taxpay]'s sp\se1 &
 ! taxpay]'s qualify+ *ildr51 :o 7 n s  
issu$ social security numb]s 7 lawfully 
pres5t 7z def9$ 9 section #cb7m77#b77 = 
su* taxable ye> & eligible to be issu$  
su* social security numb] be=e ! close (
 su* taxable ye>44  7c7 ,recordkeep+ &  
disclosure by ,social ,security         
,adm9i/ration ,section #bje7;c77#b7 ( ! 
,social ,security ,act 7#db ,u4,s4,c4   
#dje7;c77#b77 is am5d$ by add+ at ! end 
! foll[+ new subp>agraph3  7,i7 ,!      
,commission] ( ,social ,security %all   
ma9ta9 a record ( ea* social security   
acc\nt numb] issu$ to any individual :o 
receives def]r$ action on removal 9     
accordance )--  7i7 ! memor&um ( !      
,secret>y ( ,homel& ,security dat$ ,june
 #ae1 #bjab1 & entitl$ ,ex]cis+         
,prosecutorial ,discretion ) ,respect to
 ,individuals ,:o ,came to ! ,unit$     
,/ates z ,*ildr52 or  7ii7 ! memor&um ( 
! ,secret>y ( ,homel& ,security dat$    

,novemb] #bj1 #bjad1 & entitl$ ,ex]cis+ 
,prosecutorial ,discretion ) ,respect to
 ,individuals ,:o ,came to ! ,unit$     
,/ates z ,*ildr5 & ) ,respect to ,c]ta9 
,individuals ,:o ,are ! ,p>5ts ( ,u4,s4 
,citiz5s or ,p]man5t ,resid5ts2  & %all 
p]iodically provide su* record to !     
,secret>y ( ! ,treasury & ! ,adm9i/rator
 ( ! ,int]nal ,rev5ue ,s]vice4  4  7d7  
,effective date  7#a7 ,9 g5]al ,except z
 o!rwise provid$ 9 ?is subsection1 !    
am5dm5ts made by ?is section %all apply 
to any return ( tax1 & any am5dm5t or   
supplem5t to any return ( tax1 :i* is   
fil$ aft] ! date ( ! enactm5t ( ?is     
,act4  7#b7 ,return prep>] due dilig5ce 
,! am5dm5t made by subsection 7b7 %all  
apply to any return ( tax1 & any am5dm5t
 or supplem5t to any return ( tax1 !    
prep>ation ( :i* by ! tax return prep>] 
is complet$ aft] ! date ( ! enactm5t (  
?is ,act4  7#c7 ,recordkeep+ &          
disclosure by ,social ,security         
,adm9i/ration ,! am5dm5t made by        
subsection 7c7 %all apply to social     

security acc\nt numb]s issu$ be=e1 on1  
or aft] ! date ( ! enactm5t ( ?is ,act4