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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.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
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SECTION 1. PROHIBITING 2021 RECOVERY REBATES FROM
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BEING PROVIDED TO ILLEGAL IMMIGRANTS.
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(a) IN GENERAL.—Subsection (c) of section 6428B
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of the Internal Revenue Code of 1986, as added by section
6
9601 of the American Rescue Plan Act of 2021, is amend-
7
ed—
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(1) by redesignating paragraphs (2) and (3) as
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paragraphs (3) and (4), and
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(2) by inserting after paragraph (1) the fol-
1
lowing:
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‘‘(2) as determined by the Secretary in coordi-
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nation with the Secretary of Health and Human
4
Services and the Secretary of Homeland Security,
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any alien who is not lawfully present (as such term
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is used in section 36B(e)(1)),’’.
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(b) MODIFICATION OF DEFINITION OF VALID IDEN-
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TIFICATION
NUMBER.—Subparagraph (D) of section
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6428B(e)(2) of the Internal Revenue Code of 1986, as
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added by section 9601 of the American Rescue Plan Act
11
of 2021, is amended to read as follows:
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‘‘(D) VALID IDENTIFICATION NUMBER.—
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‘‘(i) IN
GENERAL.—For purposes of
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this paragraph, except as provided in
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clause (ii), the term ‘valid identification
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number’ means a social security number
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(as such term is defined in section
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24(h)(7)).
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‘‘(ii) SPECIAL
RULE
FOR
EMPLOY-
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MENT-AUTHORIZED NONIMMIGRANTS.—
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‘‘(I) IN GENERAL.—For purposes
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of this paragraph, in the case of an
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alien admitted to the United States
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pursuant to a nonimmigrant visa de-
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scribed in section 101(a)(15) of the
1
Immigration and Nationality Act (8
2
U.S.C. 1101(a)(15)) to whom a social
3
security number has been issued pur-
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suant to section 205(c)(2)(B)(i)(I) of
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the Social Security Act (42 U.S.C.
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405(c)(2)(B)(i)(I)), the term ‘valid
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identification number’ means only
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such a social security number with re-
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spect to which employment is author-
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ized on the date of enactment of this
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section.
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‘‘(II) DETERMINATION.—
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‘‘(aa) IN
GENERAL.—The
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Secretary shall take all necessary
15
measures to determine whether
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employment is authorized with
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respect to such a social security
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number.
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‘‘(bb) COORDINATION
RE-
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QUIRED.—The
Secretary
of
21
Homeland shall provide informa-
22
tion to the Secretary with respect
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to whether aliens to whom a so-
24
cial security number has been
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issued are authorized to be em-
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ployed in the United States.
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‘‘(iii) ADOPTION
TAXPAYER
IDENTI-
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FICATION NUMBER.—For purposes of sub-
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paragraph (C), in the case of a dependent
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who is adopted or placed for adoption, the
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term ‘valid identification number’ shall in-
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clude the adoption taxpayer identification
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number of such dependent.’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall take effect as if included in the enact-
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ment of section 9601 of the American Rescue Plan Act
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of 2021.
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Æ
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