S. 842Senate117th Congress (2021-2023)In Committee

A bill to amend the Internal Revenue Code of 1986 to ensure that the 2021 Recovery Rebates are not provided to illegal immigrants.

Sponsored by Ted CruzSen. Ted Cruz (R-TX)
Introduced March 18, 2021

AI-Generated Summary

Updated February 8, 2026 at 12:36 AM UTC

The bill changes the tax code to block illegal immigrants from receiving the 2021 Recovery Rebates. It adds a new eligibility rule that anyone who is not lawfully present in the United States cannot get the rebate, and it tightens the definition of a “valid identification number” for non‑citizens. The changes apply to individuals who might otherwise claim the rebate and to the agencies that verify immigration status. The amendments take effect as if they were part of the original American Rescue Plan Act.

Key Provisions

  • Adds a new eligibility category that any alien who is not lawfully present, as determined by the Secretary of the Treasury in coordination with Health and Human Services and Homeland Security, is excluded from receiving the 2021 Recovery Rebates.
  • Amends the definition of “valid identification number” to limit it to Social Security numbers for non‑immigrants who have authorized employment, requiring the Secretary of Homeland Security to provide employment‑authorization information for those SSNs.
  • Specifies that the amendments become effective at the same time as the original provisions of the American Rescue Plan Act of 2021.

Legislative Activity

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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

March 18, 2021

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SenateIntro Referral

Introduced in Senate

March 18, 2021

SenateIntro Referral

Read twice and referred to the Committee on Finance.

March 18, 2021

Floor Debate

2 members

What members said about S. 842 on the floor

1 Republican1 Democrat
Ted Cruz
Sen. Ted CruzR-TX · Mar 18, 2021

Mr. President, in a moment, I am going to propound a unanimous consent request, but before I do so, I want to make some brief remarks. As my colleagues know and as several fact checkers have…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Mar 18, 2021

Reserving the right to object. Mr. President, the exchange which took place between myself and the junior Senator from Texas has been analyzed from many different directions. The conclusion of CNN…

Bill Text

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Introduced in SenateIssued March 18, 2021

II

117th CONGRESS

1st Session

S. 842

IN THE SENATE OF THE UNITED STATES

March 18, 2021

Mr. Cruz (for himself and Mr. Hagerty) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to ensure that the 2021 Recovery Rebates are not provided to illegal immigrants.

1.

Prohibiting 2021 Recovery Rebates from being provided to illegal immigrants

(a)

In general

Subsection (c) of section 6428B of the Internal Revenue Code of 1986, as added by section 9601 of the American Rescue Plan Act of 2021, is amended—

(1)

by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), and

(2)

by inserting after paragraph (1) the following:

(2)

as determined by the Secretary in coordination with the Secretary of Health and Human Services and the Secretary of Homeland Security, any alien who is not lawfully present (as such term is used in section 36B(e)(1)),

.

(b)

Modification of definition of valid identification number

Subparagraph (D) of section 6428B(e)(2) of the Internal Revenue Code of 1986, as added by section 9601 of the American Rescue Plan Act of 2021, is amended to read as follows:

(D)

Valid identification number

(i)

In general

For purposes of this paragraph, except as provided in clause (ii), the term valid identification number means a social security number (as such term is defined in section 24(h)(7)).

(ii)

Special rule for employment-authorized nonimmigrants

(I)

In general

For purposes of this paragraph, in the case of an alien admitted to the United States pursuant to a nonimmigrant visa described in section 101(a)(15) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)) to whom a social security number has been issued pursuant to section 205(c)(2)(B)(i)(I) of the Social Security Act (42 U.S.C. 405(c)(2)(B)(i)(I)), the term valid identification number means only such a social security number with respect to which employment is authorized on the date of enactment of this section.

(II)

Determination

(aa)

In general

The Secretary shall take all necessary measures to determine whether employment is authorized with respect to such a social security number.

(bb)

Coordination required

The Secretary of Homeland shall provide information to the Secretary with respect to whether aliens to whom a social security number has been issued are authorized to be employed in the United States.

(iii)

Adoption taxpayer identification number

For purposes of subparagraph (C), in the case of a dependent who is adopted or placed for adoption, the term valid identification number shall include the adoption taxpayer identification number of such dependent.

.

(c)

Effective date

The amendments made by this section shall take effect as if included in the enactment of section 9601 of the American Rescue Plan Act of 2021.