,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #bigc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #h1 #bjae ,mrs4 
,black introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to require = purposes (  
education tax cr$it t ! /ud5t be        
lawfully pres5t & t ! taxpay] provide ! 
social security numb] ( ! /ud5t & !     
employ] id5tification numb] ( !         
educational in/itution1 & = o!r         
purposes4  #a4 ,social security numb] & 
employ] id5tification numb] mu/ be      
provid$ & /ud5t mu/ be lawfully pres5t =
 education tax cr$its  7a7 ,social      
security numb] & employ] id5tification  
numb] mu/ be provid$  7#a7 ,9 g5]al     
,section #be;,a7g77#a7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$-- 7,a7 by
 /rik+ taxpay] id5tification numb] &    
ins]t+ social security numb]1 &  7,b7 by
 ins]t+ 1 & ! employ] id5tification     
numb] ( any in/itution to :i* qualifi$  
tuition & relat$ exp5ses 7 paid )       

respect to su* individual1 aft] su*     
individual4  7#b7 ,omission treat$ z    
ma!matical or cl]ical error ,section    
#fbac7;g77#b77;,j7 ( su* ,code is am5d$ 
by /rik+ ,,t9 & ins]t+ social security  
numb] & employ] id5tification numb]4    
7b7 ,/ud5t mu/ be lawfully pres5t  7#a7 
,9 g5]al ,section #be;,a7g7 ( su* ,code 
is am5d$ by add+ at ! end ! foll[+ new  
p>agraph3  7#h7 ,/ud5t mu/ be lawfully  
pres5t  7,a7 ,9 g5]al ,no cr$it %all be 
all[$ "u subsection 7a7 to a taxpay] )  
respect to ! qualifi$ tuition & relat$  
exp5ses ( any individual unless su*     
individual is lawfully pres5t = !       
taxable ye>4  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  7#b7 ,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 t1
 9 ! case ( a taxpay] claim+ a cr$it "u 
section #be;,a1 ! tax return prep>]     
receive in=mation f su* taxpay] reg>d+  
:e!r ! individual ) respect to :om      
qualifi$ tuition & relat$ exp5ses 7 paid
 is lawfully pres5t 7z def9$ 9 section  
#be;,a7g77#h77;,b77 = ! taxable ye>44   
7#c7 ,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  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjad4