,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #ddhb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #af1 #bjba,mr4  
,posey introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to require z a condition 
( ! e>n$ income tax cr$it t an          
individual be all[$ to engage 9         
employm5t 9 ! ,unit$ ,/ates1 & = o!r    
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,,eitc & ,,actc            
,eligibility ,v]ification ,act4  #b4    
,individuals prohibit$ f engag+ 9       
employm5t 9 ,unit$ ,/ates n eligible =  
e>n$ income tax cr$it  7a7 ,9 g5]al     
,section #cb7m7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$-- 7#a7 by /rik+  
7o!r ?an & all t foll[s ?r\gh ( !       
,social ,security ,act71 &  7#b7 by     
ins]t+ be=e ! p]iod at ! end ! foll[+3 1
 b only if1 9 ! case ( subsection       
7c77#a77;,e71 ! social security numb] is
 issu$ to a citiz5 ( ! ,unit$ ,/ates or 
pursuant to subclause 7,i7 7or t portion

 ( subclause 7,,iii7 t relates to       
subclause 7,i77 ( section               
#bje7;c77#b77;,b77i7 ( ! ,social        
,security ,act4  7b7 ,effective date ,! 
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #c4 ,individuals  
prohibit$ f engag+ 9 employm5t 9 ,unit$ 
,/ates n eligible = additional *ild tax 
cr$it  7a7 ,9 g5]al ,section #bd7;d7 ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by add+ at ! end ! foll[+ new p>agraph3
  7#d7 ,individuals prohibit$ f engag+ 9
 employm5t 9 ,unit$ ,/ates n eligible = 
refundable portion ( cr$it ,no am\nt may
 be refund$ "u ?is subsection to a      
taxpay] ) respect to any qualify+ *ild  
unless su* taxpay] 7or1 9 ! case ( a    
jo9t return1 ! taxpay]'s sp\se7 0 issu$ 
a social security numb] ei!r z a citiz5 
( ! ,unit$ ,/ates or pursuant to        
subclause 7,i7 7or t portion ( subclause
 7,,iii7 t relates to subclause 7,i77 ( 
section #bje7;c77#b77;,b77i7 ( ! ,social
 ,security ,act on or be=e ! due date = 

fil+ ! return = ! taxable ye>4  4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4