,,ii  #aadth ,,congress  #ast ,session  
,s4 #fhf  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #aj1         
#bjae,mr4 ,grassley 7for himself1 ,mr4  
,enzi1 ,mr4 ,crapo1 ,mr4 ,inhofe1 ,mr4  
,perdue1 ,mr4 ,scott1 ,mr4 ,roberts1    
,mr4 ,isakson1 ,mr4 ,risch1 ,mr4        
,boozman1 ,mr4 ,cornyn1 and ,mr4        
,johnson7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to amend the ,internal ,revenue ,code  
of #aihf to provide a limitation on     
certain aliens from claiming the earned 
income tax credit4  #a4 ,limitation on  
certain aliens claiming earned income   
tax credit  7a7 ,in general ,paragraph  
7#a7 of section #cb7;c7 of the ,internal
 ,revenue ,code of #aihf is amended by  
adding at the end the following new     
subparagraph3  7,g7 ,prohibition on     
retroactive credit for certain          
immigrants  7i7 ,in general ,in the case
 of any alien described in clause 7iii71
 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-- 7,i7 was an eligible       
individual for the taxable year1 and    
7,,ii7 was authorized to engage in      
employment in the ,united ,states for   
the entire taxable year4  7ii7 ,married 
individuals ,in the case of an eligible 
individual who is married 7within the   
meaning of section #ggjc7 to an alien   
described in clause 7iii71 no credit    
shall be allowed under this section for 
any taxable year-- 7,i7 in which such   
alien was married 7within the meaning of
 section #ggjc7 to the eligible         
individual1 and  7,,ii7 which includes  
or was prior to the date on which such  
alien was granted deferred action       
described in such clause1  unless such  
alien was authorized to engage in       
employment in the ,united ,states for   
the entire taxable year4  7iii7 ,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 ,u4,s4        
,citizens or ,permanent ,residents dated
 ,november #bj1 #bjad 7or any           
substantially similar policy changes    
issued or taken on or after the date of 
the enactment of this clause1 whether   
set forth in memorandum1 ,executive     
order1 regulation1 directive1 or by     
other action74  4  7b7 ,qualifying      
children ,subparagraph 7,d7 of section  
#cb7;c77#c7 of the ,internal ,revenue   
,code of #aihf is amended by            
redesignating clause 7ii7 as clause     
7iii7 and by inserting after clause 7i7 
the following new clause3  7ii7 ,prior  
years ,in the case of an alien described
 in paragraph 7#a77;,g77iii71 such alien

 shall not be taken into account as a   
qualifying child under subsection 7b7   
for any taxable year in which such alien
 was granted deferred action described  
in such paragraph1 or for any taxable   
year prior to such year1 unless such    
alien was authorized to engage in       
employment in the ,united ,states for   
the taxable year4  4  7c7 ,information  
sharing  7#a7 ,commissioner of ,social  
,security  7,a7 ,in general ,the        
,commissioner of ,social ,security      
7referred to in this subsection as the  
,commissioner7 shall provide to the     
,secretary of ,treasury 7or the         
,secretary's delegate7 the information  
described in subparagraph 7,b7 with     
respect to any alien who-- 7i7 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 ,u4,s4        
,citizens or ,permanent ,residents dated
 ,november #bj1 #bjad 7or any           
substantially similar policy changes    
issued or taken on or after the date of 
the enactment of this clause1 whether   
set forth in memorandum1 ,executive     
order1 regulation1 directive1 or by     
other action72 and  7ii7 has been       
assigned a social security account      
number by the ,commissioner4  7,b7      
,information provided ,the information  
described in this subparagraph is-- 7i7 
the name and social security account    
number of any individual described in   
subparagraph 7,a72  7ii7 the date such  
social security account number was      
issued by the ,commissioner2 and  7iii7 
such other information as determined by 
the ,commissioner1 in consultation with 
the ,secretary of the ,treasury1 to be  
necessary to carry out the amendments   
made by subsections 7a7 and 7b74  7#b7  
,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 7#a74  7d7 ,effective date    
,the amendments made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjad4