S. 842 (117th Congress) — To ensure that the 2021 Recovery Rebates are not provided to illegal immigrants
Summary
S. 842 is a bill introduced in the Senate on March 18, 2021, by Mr. Cruz (for himself and Mr. Hagerty) and referred to the Committee on Finance. It is a bill to amend the Internal Revenue Code of 1986 to ensure that the 2021 Recovery Rebates are not provided to illegal immigrants. It amends 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, so that the term valid identification number means a social security number. A special rule covers an alien admitted pursuant to a nonimmigrant visa to whom a social security number has been issued with respect to which employment is authorized.
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“S. 842 (117th Congress) — To ensure that the 2021 Recovery Rebates are not provided to illegal immigrants.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/bills-bills-117s842is-bills-117s842is/
, SHA-256 ff482c3e281242ccb01e44365d9390dfe5457004f344dabe4787e8cb5ae433f6.Full text
II
117TH CONGRESS
1ST SESSION
S. 842
To amend the Internal Revenue Code of 1986 to ensure that the 2021
Recovery Rebates are not provided to illegal immigrants.
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 Be it enacted by the Senate and House of Representa-
2 tives of the United States of America in Congress assembled,
3 SECTION 1. PROHIBITING 2021 RECOVERY REBATES FROM
4 BEING PROVIDED TO ILLEGAL IMMIGRANTS.
5 (a) IN GENERAL.—Subsection (c) of section 6428B
6 of the Internal Revenue Code of 1986, as added by section
7 9601 of the American Rescue Plan Act of 2021, is amend-
8 ed—
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9 (1) by redesignating paragraphs (2) and (3) as
10 paragraphs (3) and (4), and
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2
1 (2) by inserting after paragraph (1) the fol-
2 lowing:
3 ‘‘(2) as determined by the Secretary in coordi-
4 nation with the Secretary of Health and Human
5 Services and the Secretary of Homeland Security,
6 any alien who is not lawfully present (as such term
7 is used in section 36B(e)(1)),’’.
8 (b) MODIFICATION OF DEFINITION OF VALID IDEN-
9 TIFICATION NUMBER.—Subparagraph (D) of section
10 6428B(e)(2) of the Internal Revenue Code of 1986, as
11 added by section 9601 of the American Rescue Plan Act
12 of 2021, is amended to read as follows:
13 ‘‘(D) VALID IDENTIFICATION NUMBER.—
14 ‘‘(i) IN GENERAL.—For purposes of
15 this paragraph, except as provided in
16 clause (ii), the term ‘valid identification
17 number’ means a social security number
18 (as such term is defined in section
19 24(h)(7)).
20 ‘‘(ii) SPECIAL RULE FOR EMPLOY-
21 MENT-AUTHORIZED NONIMMIGRANTS.—
22 ‘‘(I) IN GENERAL.—For purposes
23 of this paragraph, in the case of an
24 alien admitted to the United States
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25 pursuant to a nonimmigrant visa de-
•S 842 IS
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1 scribed in section 101(a)(15) of the
2 Immigration and Nationality Act (8
3 U.S.C. 1101(a)(15)) to whom a social
4 security number has been issued pur-
5 suant to section 205(c)(2)(B)(i)(I) of
6 the Social Security Act (42 U.S.C.
7 405(c)(2)(B)(i)(I)), the term ‘valid
8 identification number’ means only
9 such a social security number with re-
10 spect to which employment is author-
11 ized on the date of enactment of this
12 section.
13 ‘‘(II) DETERMINATION.—
14 ‘‘(aa) IN GENERAL.—The
15 Secretary shall take all necessary
16 measures to determine whether
17 employment is authorized with
18 respect to such a social security
19 number.
20 ‘‘(bb) COORDINATION RE-
21 QUIRED.—The Secretary of
22 Homeland shall provide informa-
23 tion to the Secretary with respect
24 to whether aliens to whom a so-
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25 cial security number has been
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1 issued are authorized to be em-
2 ployed in the United States.
3 ‘‘(iii) ADOPTION TAXPAYER IDENTI-
4 FICATION NUMBER.—For purposes of sub-
5 paragraph (C), in the case of a dependent
6 who is adopted or placed for adoption, the
7 term ‘valid identification number’ shall in-
8 clude the adoption taxpayer identification
9 number of such dependent.’’.
10 (c) EFFECTIVE DATE.—The amendments made by
11 this section shall take effect as if included in the enact-
12 ment of section 9601 of the American Rescue Plan Act
13 of 2021.
Æ
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