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[POLITICS] · United States · 14 sources

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U.S. Treasury proposes restricting refundable tax credits for certain immigrants

The U.S. Treasury Department and the Internal Revenue Service (IRS) have proposed new regulations to restrict access to the refundable portions of four major federal tax credits. The affected programs include the child tax credit, the adoption tax credit, the American opportunity tax credit, and the earned income tax credit (EITC).

Under the proposal, the refundable components of these credits would be classified as federal public benefits. Consequently, only U.S. citizens, U.S. nationals, or qualified aliens as defined by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) would be eligible to receive the refund portion. This change would specifically target undocumented immigrants and certain lawfully present groups, such as DACA recipients, asylum applicants, and individuals with Temporary Protected Status.

The administration estimates that the move could save approximately $3 billion in taxpayer funds and would impact nearly 1 million people who would no longer qualify for the refunded portions. However, taxpayers who do not meet the new eligibility requirements would still be permitted to use the nonrefundable portion of these credits to reduce their federal income tax liability to zero.

A 45-day public comment period has been established, with a public hearing scheduled for October 14. If finalized, the regulations would apply to tax returns filed next year.

Entities

Donald Trump · Frank Bisignano · Frank J. Bisignano · Internal Revenue Service · Scott Bessent · U.S. Department of the Treasury

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23 days ago
23 days ago