HR 1223
114th Congress
House
To amend the Internal Revenue Code of 1986 to prevent the retroactive claim of the earned income tax credit after issuance of a social security number.
Taxation
Border security and unlawful immigrationForeign laborImmigration status and proceduresIncome tax credits
More subjectsShow fewer subjects
Poverty and welfare assistanceSocial security and elderly assistanceTax administration and collection, taxpayersWages and earnings
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 3, 2015
Referred to the House Committee on Ways and Means.
Mar 3, 2015
Introduced in House
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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
This bill amends the Internal Revenue Code to deny the earned income tax credit to a taxpayer to whom a social security number was issued after the close of the taxable year for which the credit is being claimed, unless such taxpayer can demonstrate eligibility for the social security number in such taxable year. A valid social security number is required to claim the earned income tax credit.
Related & companion bills
1
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 1223: To amend the Internal Revenue Code of 1986 to prevent the retroactive claim of the earned income tax credit after issuance of a social security number.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1223/
"H.R. 1223: To amend the Internal Revenue Code of 1986 to prevent the retroactive claim of the earned income tax credit after issuance of a social security number.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1223/.
H.R. 1223, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1223/.
[H.R. 1223: To amend the Internal Revenue Code of 1986 to prevent the retroactive claim of the earned income tax credit after issuance of a social security number.](https://openamerica.io/bill/114-HR-1223/)