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H.R. 1223

To amend the Internal Revenue Code of 1986 to prevent the retroactive claim of the earned income tax credit after issuance of a social security number.

This bill amends the Internal Revenue Code to deny the earned income tax credit to a taxpayer to whom a social security number was issued after the close of the taxable year for which the credit is being claimed, unless such taxpayer can demonstrate eligibility for the social security number in such taxable year. A valid social security number is required to claim the earned income tax credit.

Referred to the House Committee on Ways and Means.

Rep. Fortenberry, Jeff [R-NE-1](R-NE)Sponsor
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To amend the Internal Revenue Code of 1986 to prevent the retroactive claim of the earned … — Informed