Sec. 301. Denial of earned income tax credit for aliens receiving work authorization pursuant to certain deferred action programs
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Section 32(m) of the Internal Revenue Code of 1986 is amended— by striking Solely for purposes of and inserting the following: Solely for purposes of , by inserting and other than a social security number issued to a deferred action beneficiary after Social Security Act , and by adding at the end the following new paragraph: The term deferred action beneficiary means any individual who has been granted employment authorization pursuant to a program not specifically authorized by law which provides aliens with deferred action on removal.
An individual shall cease to be treated as a deferred action beneficiary if, and only if, such individual becomes a United States citizen. . The amendments made by this section shall apply to— any return of tax which is filed after the date of the enactment of this Act, and any amendment or supplement (to any return of tax) which is filed after such date (without regard to the date on which the return of tax is filed).