,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #afeg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #bf1 #bjae ,mr4  
,m>*ant introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to prev5t claims ( ! e>n$
 income tax cr$it by individuals receiv+
 "w au?orizations pursuant to def]r$    
action programs1 & = o!r purposes4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,fairness = ,am]icans 9 ,int]nal ,rev5ue
 ,refunds ,act4  #b4 ,prev5tion ( claims
 ( e>n$ income tax cr$it by individuals 
receiv+ "w au?orizations pursuant to    
def]r$ action programs  7a7 ,9 g5]al    
,section #cb7m7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$--  7#a7 by /rik+ 
,solely = purposes ( & ins]t+ ! foll[+3 
7#a7 ,9 g5]al ,solely = purposes (  1 & 
7#b7 by /rik+ a social security numb]   
issu$ to an individual & all t foll[s & 
ins]t+ a specifi$ social security       
numb]41 &  7#c7 by add+ at ! end !      
foll[+ new p>agraphs3  7#b7 ,specifi$   

social security numb] ,= purposes ( ?is 
section-- 7,a7 ,9 g5]al ,! t]m specifi$ 
social security numb] means a social    
security numb] issu$ to an individual by
 ! ,social ,security ,adm9i/ration4     
7,b7 ,exceptions ,su* t]m %all n        
include-- 7i7 any social security numb] 
issu$ pursuant to subclause 7,,ii7 7or t
 portion ( subclause 7,,iii7 t relates  
to subclause 7,,ii77 ( section          
#bje7;c77#b77;,b77i7 ( ! ,social        
,security ,act1 &  7ii7 any social      
security numb] issu$ pursuant to a "w   
au?orization obta9$ pursuant to-- 7,i7 !
 memor&um ( ! ,secret>y ( ,homel&       
,security dat$ ,june #ae1 #bjab1 &      
entitl$ ,ex]cis+ ,prosecutorial         
,discretion ) ,respect to ,individuals  
,:o ,came to ! ,unit$ ,/ates z ,*ildr51 
7,,ii7 ! 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 ,resid5ts1 or  7,,iii7 any o!r 
program n specifically e/abli%$ by law  
:i* provides a class ( individuals n    
o!rwise legally pres5t 9 ! ,unit$ ,/ates
 def]r$ action on removal4  7,c7        
,special rules ) respect to c]ta9       
b5efici>ies ( def]r$ action  7i7        
,treatm5t ^u grant ( citiz5%ip ,a social
 security numb] o!rwise describ$ 9      
subp>agraph 7,b77ii7 %all cease to be   
treat$ z issu$ pursuant to a "w         
au?orization describ$ 9 su* subp>agraph 
if1 & only if1 ! individual to :om su*  
social security numb] is issu$ becomes a
 citiz5 ( ! ,unit$ ,/ates4  7ii7 ,no    
retroactive effect ^u grant ( citiz5%ip 
,9 ! case ( a social security numb] to  
:i* clause 7i7 applies1 su* social      
security numb] %all be treat$ z a       
specifi$ social security numb] only to !
 ext5t t su* numb] is includ$ on returns
 ( tax :i* relate to taxable ye>s end+  
aft] ! date on :i* su* individual       
becomes a citiz5 ( ! ,unit$ ,/ates4  4  

7b7 ,coord9ation ) ,dep>tm5t ( ,homel&  
,security & ,social ,security           
,adm9i/ration  7#a7 ,dep>tm5t ( ,homel& 
,security ,! ,secret>y ( ,homel&        
,security %all-- 7,a7 ensure t !        
,commission] ( ,social ,security        
receives suffici5t in=mation 9 a timely 
mann] to det]m9e t a social security    
acc\nt numb] describ$ 9 section         
#cb7m77#b77;,b77ii7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is be+ issu$ pursuant to 
a program ref]r$ to 9 su* section2  7,b7
 ensure t any docum5t issu$ to an       
individual "u su* a program1 includ+ any
 docum5t atte/+ to ! individual's       
au?orization = employm5t & any docum5t  
atte/+ to ! def]ral ( action on any     
removal ( t individual1 has a notation t
 ! individual 0 provid$ su* docum5t     
pursuant to su* a program2 &  7,c7 take 
all o!r appropriate actions to coord9ate
 ) ! ,secret>y ( ! ,treasury & !        
,commission] ( ,social ,security 9 c>ry+
 out section #cb7m7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf & ?is p>agraph4  7#b7    

,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-- 7i7 ma9ta9 a   
record ( all social security acc\nt     
numb]s describ$ 9 section               
#cb7m77#b77;,b77ii7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf & ! names ( ! individuals
 to :om su* numb]s 7 issu$2  7ii7 9 any 
case 9 :i* a social security acc\nt     
numb] s describ$ w\ld be disclos$ by !  
,commission] to ! ,secret>y ( !         
,treasury or to ! ,commission] ( !      
,int]nal ,rev5ue ,s]vice1 id5tify su*   
numb] z be+ s describ$2 &  7iii7 take   
all o!r appropriate actions to coord9ate
 ) ! ,secret>y ( ! ,treasury & !        
,secret>y ( ,homel& ,security 9 c>ry+   
out section #cb7m7 ( ! ,int]nal ,rev5ue 
,code ( #aihf & section #b7;b77#a7 ( !  
,fairness = ,am]icans 9 ,int]nal ,rev5ue
 ,refunds ,act4  4  7c7 ,effective date 
,! am5dm5ts made by subsection 7a7 %all 

apply to any return ( tax1 & any am5dm5t
 or supplem5t to any return ( tax1 :i*  
is fil$ aft] ! date ( ! enactm5t ( ?is  
,act4