S.Amdt. 1381
What it does: Adds SEC. 3204. DISALLOWANCE OF EARNED INCOME TAX CREDIT FOR REGISTERED PROVISIONAL IMMIGRANTS on page 1448, between lines 5 and 6
Sen. Ron Johnson (R-WI)What it changes
1 change to S. 744
Adds SEC. 3204. DISALLOWANCE OF EARNED INCOME TAX CREDIT FOR REGISTERED PROVISIONAL IMMIGRANTS on page 1448, between lines 5 and 6
Adds a sectionPrinted pageInserted: SEC. 3204. DISALLOWANCE OF EARNED INCOME TAX CREDIT FOR REGISTERED PROVISIONAL IMMIGRANTS.
Inserted: (a) In General.--Subparagraph (D) of section 32(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows:
Inserted: "(D) Limitation on eligibility of certain aliens.--
Inserted: "(i) Registered provisional immigrant status.--The term 'eligible individual' shall not include an individual who is in registered provisional immigrant status under section 245B of the Immigration and Nationality Act during any portion of the taxable year.
Inserted: "(ii) Nonresident aliens.--The term 'eligible individual' shall not include any individual who is a nonresident alien individual for any portion of the taxable year unless such individual is treated for such taxable year as a resident of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013.".
Inserted: (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2013.
Original wording
On page 1448, between lines 5 and 6, insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 1381. Mr. JOHNSON of Wisconsin (for himself and Mr. Coburn) submitted an amendment intended to be proposed by him to the bill S. 744, to provide for comprehensive immigration reform and for other purposes; which was ordered to lie on the table; as follows:
On page 1448, between lines 5 and 6, insert the following:
SEC. 3204. DISALLOWANCE OF EARNED INCOME TAX CREDIT FOR REGISTERED PROVISIONAL IMMIGRANTS.
(a) In General.--Subparagraph (D) of section 32(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows:
“(D) Limitation on eligibility of certain aliens.--
“(i) Registered provisional immigrant status.--The term ‘eligible individual' shall not include an individual who is in registered provisional immigrant status under section 245B of the Immigration and Nationality Act during any portion of the taxable year.
“(ii) Nonresident aliens.--The term ‘eligible individual' shall not include any individual who is a nonresident alien individual for any portion of the taxable year unless such individual is treated for such taxable year as a resident of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013.”.
(b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2013.
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Senate amendment submitted
June 19, 2013