,,ii  #aad? ,,congress  #a/ ,session    
,s4 #fhf  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #aj1 #bjae,mr4    
,grassley 7= himself1 ,mr4 ,enzi1 ,mr4  
,crapo1 ,mr4 ,inh(e1 ,mr4 ,p]due1 ,mr4  
,scott1 ,mr4 ,rob]ts1 ,mr4 ,isakson1    
,mr4 ,ris*1 ,mr4 ,boozman1 ,mr4 ,cornyn1
 & ,mr4 ,johnson7 introduc$ ! foll[+    
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide a limitation on c]ta9 ali5s f  
claim+ ! e>n$ income tax cr$it4  #a4    
,limitation on c]ta9 ali5s claim+ e>n$  
income tax cr$it  7a7 ,9 g5]al ,p>agraph
 7#a7 ( section #cb7;c7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,g7
 ,prohibition on retroactive cr$it =    
c]ta9 immigrants  7i7 ,9 g5]al ,9 ! case
 ( any ali5 describ$ 9 clause 7iii71 no 
cr$it %all be all[$ "u ?is section = !  
taxable ye> 9 :i* su* ali5 0 grant$     
def]r$ action describ$ 9 su* clause or =
 any taxable ye> prior to su* ye> unless

 su* ali5-- 7,i7 0 an eligible          
individual = ! taxable ye>1 &  7,,ii7 0 
au?oriz$ to engage 9 employm5t 9 !      
,unit$ ,/ates = ! entire taxable ye>4   
7ii7 ,m>ri$ individuals ,9 ! case ( an  
eligible individual :o is m>ri$ 7)9 !   
mean+ ( section #ggjc7 to an ali5       
describ$ 9 clause 7iii71 no cr$it %all  
be all[$ "u ?is section = any taxable   
ye>-- 7,i7 9 :i* su* ali5 0 m>ri$ 7)9 ! 
mean+ ( section #ggjc7 to ! eligible    
individual1 &  7,,ii7 :i* includes or 0 
prior to ! date on :i* su* ali5 0 grant$
 def]r$ action describ$ 9 su* clause1   
unless su* ali5 0 au?oriz$ to engage 9  
employm5t 9 ! ,unit$ ,/ates = ! entire  
taxable ye>4  7iii7 ,ali5 describ$ ,an  
ali5 is describ$ 9 ?is clause if su*    
ali5 is grant$ def]r$ action pursuant to
 ! memor&um f ! ,secret>y ( ,homel&     
,security 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 ,resid5ts dat$     
,novemb] #bj1 #bjad 7or any sub/antially
 simil> policy *anges issu$ or tak5 on  
or aft] ! date ( ! enactm5t ( ?is       
clause1 :e!r set =? 9 memor&um1         
,executive ord]1 regulation1 directive1 
or by o!r action74  4  7b7 ,qualify+    
*ildr5 ,subp>agraph 7,d7 ( section      
#cb7;c77#c7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by r$esignat+ clause    
7ii7 z clause 7iii7 & by ins]t+ aft]    
clause 7i7 ! foll[+ new clause3  7ii7   
,prior ye>s ,9 ! case ( an ali5 describ$
 9 p>agraph 7#a77;,g77iii71 su* ali5    
%all n be tak5 into acc\nt z a qualify+ 
*ild "u subsection 7b7 = any taxable ye>
 9 :i* su* ali5 0 grant$ def]r$ action  
describ$ 9 su* p>agraph1 or = any       
taxable ye> prior to su* ye>1 unless su*
 ali5 0 au?oriz$ to engage 9 employm5t 9
 ! ,unit$ ,/ates = ! taxable ye>4  4    
7c7 ,in=mation %>+  7#a7 ,commission] ( 
,social ,security  7,a7 ,9 g5]al ,!     
,commission] ( ,social ,security 7ref]r$
 to 9 ?is subsection z ! ,commission]7  

%all provide to ! ,secret>y ( ,treasury 
7or ! ,secret>y's delegate7 ! in=mation 
describ$ 9 subp>agraph 7,b7 ) respect to
 any ali5 :o-- 7i7 is grant$ def]r$     
action pursuant to ! memor&um f !       
,secret>y ( ,homel& ,security 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 ,resid5ts   
dat$ ,novemb] #bj1 #bjad 7or any        
sub/antially simil> policy *anges issu$ 
or tak5 on or aft] ! date ( ! enactm5t (
 ?is clause1 :e!r set =? 9 memor&um1    
,executive ord]1 regulation1 directive1 
or by o!r action72 &  7ii7 has be5      
assign$ a social security acc\nt numb]  
by ! ,commission]4  7,b7 ,in=mation     
provid$ ,! in=mation describ$ 9 ?is     
subp>agraph is-- 7i7 ! "n & social      
security acc\nt numb] ( any individual  
describ$ 9 subp>agraph 7,a72  7ii7 !    
date su* social security acc\nt numb] 0 
issu$ by ! ,commission]2 &  7iii7 su*   

o!r in=mation z det]m9$ by !            
,commission]1 9 consultation ) !        
,secret>y ( ! ,treasury1 to be necess>y 
to c>ry out ! am5dm5ts made by          
subsections 7a7 & 7b74  7#b7 ,secret>y (
 ,homel& ,security ,! ,secret>y (       
,homel& ,security %all provide to !     
,commission] ( ,social ,security su*    
in=mation z is necess>y to assi/ !      
,commission] 9 c>ry+ out ! requirem5ts (
 p>agraph 7#a74  7d7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjad4