To ensure the integrity of the Earned Income Tax Credit program by reducing the potential for fraud and to ensure that aliens who receive an adjustment of this status under this bill meet their obligation to pay back taxes without creating a burden on the American public.

SA 4136. Mr. ENSIGN submitted an amendment intended to be proposed by
him to the bill S. 2611, to provide for comprehensive immigration
reform and for other purposes; which was ordered to lie on the table;
as follows:

On page 351, line 13, strike ``The alien'' through ``which
taxes are owed.'' on page 351, line 22, and insert the
following:
``(i) In general.--The alien may satisfy such requirement
by establishing that--
``(I) no such tax liability exists;
``(II) all outstanding liabilities have been met; or
``(III) the alien has entered into an agreement for payment
of all outstanding liabilities with the Internal Revenue
Service and with the department of revenue of each State to
which taxes are owed.
``(ii) Limitation.--Provided further that an alien required
to pay taxes under this subparagraph, or who otherwise
satisfies the requirements of clause (i), shall not be
allowed to collect any tax refund for any taxable year prior
to 2006, or to file any claim for the Earned Income Tax
Credit, or any other tax credit otherwise allowable under the
tax code, prior to such taxable year.''
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