S.Amdt. 1536

1. 1

   Change 1: Rewrites page 952, lines 4–21

   ReplacesPrinted page

   Removes page 952, lines 4–21 of the printed bill. See that page

   Inserted: (2) Payment of taxes.--

   Inserted: (A) In general.--An alien may not file an application for registered provisional immigrant status under paragraph (1) unless the applicant has established the payment of all applicable Federal tax liability owed by the applicant for the 5-taxable year period ending with the taxable year preceding the taxable year in which such alien submits an application under subsection (a).

   Inserted: (B) Demonstration of compliance.--An applicant shall demonstrate compliance with this paragraph by establishing that--

   Inserted: (i) no applicable Federal tax liability exists for the period described in subparagraph (A);

   Inserted: (ii) all outstanding applicable Federal tax liabilities have been paid for such period; or

   Inserted: (iii) the applicant has entered into an agreement for payment of all outstanding applicable Federal tax liabilities for such period with the Secretary of the Treasury.

   Inserted: (C) Applicable federal tax liability.--In this paragraph, the term 'applicable Federal tax liability' means liability for Federal taxes, including penalties and interest, for which the statutory period for assessment of any deficiency for such taxes has not expired.

   Inserted: (D) IRS cooperation.--The Secretary of the Treasury shall establish rules and procedures under which the Commissioner of Internal Revenue shall provide documentation to an alien upon request to establish payment of all taxes required under this paragraph.

   Original wording

   On page 952, strike lines 4 through 21 and insert the following:

2. 2

   Change 2: Replaces “has satisfied any applicable tax liability in accordance with paragraph (2)” with “has established the payment, in accordance with paragraph (2)(B), of all applicable Feder…”

   ReplacesPage 970, line 23Printed page

   [struck: has satisfied any applicable tax liability in accordance with paragraph (2)][inserted: has established the payment, in accordance with paragraph (2)(B), of all applicable Federal tax liability (as defined in paragraph (2)(C)) of the applicant for the period beginning with the taxable year in which such applicant submitted an application for registered provisional immigrant status and ending with the taxable year preceding the taxable year in which such applicant submitted an application for an extension under this paragraph]

   Original wording

   On page 970, beginning on line 23, strike “has satisfied any applicable tax liability in accordance with paragraph (2)” and insert “has established the payment, in accordance with paragraph (2)(B), of all applicable Federal tax liability (as defined in paragraph (2)(C)) of the applicant for the period beginning with the taxable year in which such applicant submitted an application for registered provisional immigrant status and ending with the taxable year preceding the taxable year in which such applicant submitted an application for an extension under this paragraph”.

3. 3

   Change 3: Rewrites page 985, lines 1–19

   ReplacesPrinted page

   Removes page 985, lines 1–19 of the printed bill. See that page

   Inserted: (2) Payment of taxes.--An applicant may not file an application for adjustment of status under this section unless the applicant has established the payment, in accordance with section 245B(c)(2)(B), of all applicable Federal tax liability (as defined in section 245B(c)(2)(C)) owed by the applicant for the period--

   Inserted: (A) beginning with the later of--

   Inserted: (i) the taxable year in which such applicant submitted an application for registered provisional immigrant status; or

   Inserted: (ii) the taxable year in which such applicant submitted an application for an extension of such registered provisional immigrant status; and

   Inserted: (B) ending with the taxable year preceding the taxable year in which such applicant submitted an application for an adjustment of status under this section.

   Original wording

   On page 985, strike lines 1 through 19 and insert the following:

4. 4

   Change 4: Rewrites page 1068, line 11 through page 1069, line 3

   ReplacesPrinted page

   Removes page 1068, line 11 through page 1069, line 3 of the printed bill. See that page

   Inserted: (4) Payment of taxes.--An applicant may not file an application for adjustment of status under this section unless the applicant has established the payment, in accordance with section 245B(c)(2)(B), of all applicable Federal tax liability (as defined in section 245B(c)(2)(C)) owed by the applicant for the period beginning with the taxable year in which such applicant submitted an application for blue card status and ending with the taxable year preceding the taxable year in which such applicant submitted an application for an adjustment of status under this section.

   Original wording

   Beginning on page 1068, strike line 11 and all that follows through page 1069, line 3, and insert the following:

5. 5

   Change 5: Adds SEC. 3204. LIMITATION ON CERTAIN ALIENS CLAIMING EARNED INCOME TAX CREDIT IN PRIOR YEARS on page 1448, between lines 5 and 6

   Adds a sectionPrinted page

   Inserted: SEC. 3204. LIMITATION ON CERTAIN ALIENS CLAIMING EARNED INCOME TAX CREDIT IN PRIOR YEARS.

   Inserted: (a) In General.--Paragraph (1) of section 32(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

   Inserted: "(G) Prohibition on retroactive credit for certain immigrants.--

   Inserted: "(i) In general.--In the case of an individual who is granted registered provisional immigrant status under section 245B of the Immigration and Nationality Act, no credit shall be allowed under this section for any taxable year prior to the year such individual was granted such status unless such individual --

   Inserted: "(I) was an eligible individual for such prior taxable year, and

   Inserted: "(II) was authorized to engage in employment in the United States for such prior taxable year.

   Inserted: "(ii) Married individuals.--In the case of an eligible individual who is married (within the meaning of section 7703) to an individual who is granted registered provisional immigrant status or registered provisional immigrant dependent status under section 245B of the Immigration and Nationality Act, no credit shall be allowed under this section for any taxable year--

   Inserted: "(I) in which such individual was married (within the meaning of section 7703) to the eligible individual, and

   Inserted: "(II) which is prior to the year the spouse of such individual was granted such status, unless such spouse was authorized to engage in employment in the United States for such prior taxable year.".

   Inserted: (b) Qualifying Children.--Subparagraph (D) of section 32(c)(3) of such Code is amended by redesignating clause (ii) as clause (iii) and by inserting after clause (i) the following new clause:

   Inserted: "(ii) Prior years.--In the case of an individual who is granted registered provisional immigrant status or registered provisional immigrant dependent status under section 245B of the Immigration and Nationality Act, such individual shall not be taken into account as a qualifying child under subsection (b) for any taxable year prior the year such individual was granted such status unless such individual was authorized to engage in employment in the United States for such prior taxable year.".

   Inserted: (c) 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