S 3083 ISCommentsClose CommentsPermalink

112th CONGRESSCommentsClose CommentsPermalink

2d SessionCommentsClose CommentsPermalink

S. 3083CommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to require certain nonresident aliens to provide valid immigration documents to claim the refundable portion of the child tax credit.CommentsClose CommentsPermalink

IN THE SENATE OF THE UNITED STATESCommentsClose CommentsPermalink

May 10, 2012CommentsClose CommentsPermalink

Mr. RUBIO introduced the following bill; which was read twice and referred to the Committee on FinanceCommentsClose CommentsPermalink

A BILLCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to require certain nonresident aliens to provide valid immigration documents to claim the refundable portion of the child tax credit.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Responsible Child Tax Credit Eligibility Verification Act of 2012’.CommentsClose CommentsPermalink

SEC. 2. VALID IMMIGRATION DOCUMENTS REQUIRED TO CLAIM THE REFUNDABLE PORTION OF THE CHILD TAX CREDIT.

(a) In General- Subsection (d) of section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:CommentsClose CommentsPermalink





‘(5) VALID IMMIGRATION DOCUMENT REQUIREMENTS- If a taxpayer is an alien, paragraph (1) shall not apply to such taxpayer for any taxable year unless the taxpayer attaches to the return of tax for such taxable year a photocopy of--CommentsClose CommentsPermalink





‘(A) each page of the taxpayer’s passport,CommentsClose CommentsPermalink





‘(B) the taxpayer’s nonimmigrant visa,CommentsClose CommentsPermalink





‘(C) the taxpayer’s employment authorization documentation (Form I-766),CommentsClose CommentsPermalink





‘(D) the taxpayer’s arrival-departure documentation (Form I-94), andCommentsClose CommentsPermalink





‘(E) with respect to each qualifying alien child of the taxpayer--CommentsClose CommentsPermalink





‘(i) each page of such child’s passport,CommentsClose CommentsPermalink





‘(ii) such child’s nonimmigrant visa, andCommentsClose CommentsPermalink





‘(iii) the arrival-departure documentation (Form I-94) of such child.CommentsClose CommentsPermalink





Any failure to meet the requirements of this subsection shall be treated as a mathematical or clerical error and assessed according to section 6213(b)(1).’.CommentsClose CommentsPermalink





(b) Effective Date- The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.CommentsClose CommentsPermalink