[Ed. – Something else for liberals to hate — inexplicably — about the bill.]
Buried in the tax reform bill the House of Representatives passed last week is a small provision — one long advocated by immigration hawks — to close a loophole that allows illegal immigrants to get cash from the government.
Congress prohibited such transfer payments in 1996, but the Internal Revenue Service’s interpretation is that the prohibition does not apply to a government assistance program created after that statute. Known as the additional child tax credit, the program is designed for low-income people whose tax burden is too low to qualify for the regular $1,000-per-child credit. It allows families, in other words, to get more money back on their tax returns than they originally pay.
Illegal immigrants with an Individual Tax Identification Number, or ITIN — which is available to any worker in America who does not have a Social Security number — can claim the additional child tax credit. The House version of the Tax Cuts and Jobs Act includes language that would bar that practice by requiring a Social Security number to be eligible for the payment.