# 114-hr-2973: To amend the Internal Revenue Code of 1986 to require for purposes of education tax credit that the student be lawfully present and that the taxpayer provide the social security number of the student and the employer identification number of the educational institution, and for other purposes.

114-hr-2973, To amend the Internal Revenue Code of 1986 to require for purposes of education tax credit that the student be lawfully present and that the taxpayer provide the social security number of the student and the employer identification number of the educational institution, and for other purposes., is a 114th Congress bill sponsored by Rep. Black, Diane [R-TN-6] (R-TN); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-2973
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-2973
- Congress: 114
- Title: To amend the Internal Revenue Code of 1986 to require for purposes of education tax credit that the student be lawfully present and that the taxpayer provide the social security number of the student and the employer identification number of the educational institution, and for other purposes.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2015-07-08
- Sponsor: Rep. Black, Diane [R-TN-6] (R-TN)
- Cosponsors: 8
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code, with respect to the Hope Scholarship and Lifetime Learning tax credit, to require: (1) an individual claiming qualified tuition and related expenses under such credit to provide on the individual's tax return a social security number and the employer identification number of the educational institution to which such expenses were paid, (2) an individual claiming such credit to be a citizen or national of the United States or an alien lawfully present in the United States, and (3) paid tax return preparers to receive information on the immigration status of a taxpayer claiming such credit. The bill also requires the Social Security Administration to maintain a record of each social security account number issued to any individual who receives deferred action on removal by the Department of Homeland Security.

## Cosponsors (8)

- JOHN DUNCAN (R-TN), 2015-07-14T00:00:00.000Z
- Rep. Fleischmann, Charles J. "Chuck" [R-TN-3] (R-TN), 2015-07-14T00:00:00.000Z
- Rep. Roe, David P. [R-TN-1] (R-TN), 2015-07-14T00:00:00.000Z
- Rep. Chaffetz, Jason [R-UT-3] (R-UT), 2015-07-15T00:00:00.000Z
- Rep. Grothman, Glenn [R-WI-6] (R-WI), 2015-07-15T00:00:00.000Z
- Rep. Sessions, Pete [R-TX-17] (R-TX), 2015-07-21T00:00:00.000Z
- WALTER JONES (R-NC), 2015-07-27T00:00:00.000Z
- Rep. King, Steve [R-IA-4] (R-IA), 2015-09-15T00:00:00.000Z

## Related bills

- 114-hr-4773: Protecting Workplace Advancement and Opportunity Act
- 114-hr-3880: Stopping EPA Overreach Act of 2015
- 114-hr-1190: Protecting Seniors' Access to Medicare Act of 2015
- 114-hr-36: Pain-Capable Unborn Child Protection Act
- 114-hr-24: Federal Reserve Transparency Act of 2015
- 114-hr-160: Protect Medical Innovation Act of 2015

## Sources
- [114-hr-2973 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/2973)

## Related
- [114-hr-4773: Protecting Workplace Advancement and Opportunity Act](https://policyrisk.com/legislation/114-hr-4773)
- [114-hr-3880: Stopping EPA Overreach Act of 2015](https://policyrisk.com/legislation/114-hr-3880)
- [114-hr-1190: Protecting Seniors' Access to Medicare Act of 2015](https://policyrisk.com/legislation/114-hr-1190)
- [114-hr-36: Pain-Capable Unborn Child Protection Act](https://policyrisk.com/legislation/114-hr-36)
- [114-hr-24: Federal Reserve Transparency Act of 2015](https://policyrisk.com/legislation/114-hr-24)
- [114-hr-160: Protect Medical Innovation Act of 2015](https://policyrisk.com/legislation/114-hr-160)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-2973 (as of 2025-11-18).