,i  #aadth ,,congress  #ast ,session    
,h4 ,r4 #bigc  ,,in ,,the ,,house ,,of  
,,representatives  ,july #h1 #bjae ,mrs4
 ,black introduced the following bill2  
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 require for purposes of education tax  
credit that the student be lawfully     
present and that the taxpayer provide   
the social security number of the       
student and the employer identification 
number of the educational institution1  
and for other purposes4  #a4 ,social    
security number and employer            
identification number must be provided  
and student must be lawfully present for
 education tax credits  7a7 ,social     
security number and employer            
identification number must be provided  
7#a7 ,in general ,section #be;,a7g77#a7 
of the ,internal ,revenue ,code of #aihf
 is amended-- 7,a7 by striking taxpayer 
identification number and inserting     
social security number1 and  7,b7 by    

inserting 1 and the employer            
identification number of any institution
 to which qualified tuition and related 
expenses were paid with respect to such 
individual1 after such individual4  7#b7
 ,omission treated as mathematical or   
clerical error ,section                 
#fbac7;g77#b77;,j7 of such ,code is     
amended by striking ,,tin and inserting 
social security number and employer     
identification number4  7b7 ,student    
must be lawfully present  7#a7 ,in      
general ,section #be;,a7g7 of such ,code
 is amended by adding at the end the    
following new paragraph3  7#h7 ,student 
must be lawfully present  7,a7 ,in      
general ,no credit shall be allowed     
under subsection 7a7 to a taxpayer with 
respect to the qualified tuition and    
related expenses of any individual      
unless such individual is lawfully      
present for the taxable year4  7,b7     
,lawfully present ,for purposes of this 
subsection1 an individual shall be      
treated as lawfully present with respect

 to any taxable year only if the        
individual is1 as of the close of such  
taxable year1 a citizen or national of  
the ,united ,states or an alien lawfully
 present in the ,united ,states 7within 
the meaning of section #cf;,b7e77#b7 as 
in effect on ,march #d1 #bjae74  4  7#b7
 ,application to tax return preparer due
 diligence requirements ,section        
#ffie7;g7 of such ,code is amended by   
adding at the end the following3 ,such  
regulations shall include a requirement 
that1 in the case of a taxpayer claiming
 a credit under section #be;,a1 the tax 
return preparer receive information from
 such taxpayer regarding whether the    
individual with respect to whom         
qualified tuition and related expenses  
were paid is lawfully present 7as       
defined in section #be;,a7g77#h77;,b77  
for the taxable year44  7#c7            
,recordkeeping and disclosure by ,social
 ,security ,administration ,section     
#bje7;c77#b7 of the ,social ,security   
,act 7#db ,u4,s4,c4 #dje7;c77#b77 is    

amended by adding at the end the        
following new subparagraph3  7,i7 ,the  
,commissioner of ,social ,security shall
 maintain a record of each social       
security account number issued to any   
individual who receives deferred action 
on removal in accordance with--  7i7 the
 memorandum of the ,secretary of        
,homeland ,security dated ,june #ae1    
#bjab1 and entitled ,exercising         
,prosecutorial ,discretion with ,respect
 to ,individuals ,who ,came to the      
,united ,states as ,children2 or  7ii7  
the memorandum of the ,secretary of     
,homeland ,security dated ,november #bj1
 #bjad1 and 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 ,u4,s4 ,citizens or
 ,permanent ,residents2  and shall      
periodically provide such record to the 
,secretary of the ,treasury and the     
,administrator of the ,internal ,revenue

 ,service4  4  7c7 ,effective date ,the 
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjad4