South Carolina General Assembly
117th Session, 2007-2008

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H. 4415

STATUS INFORMATION

Concurrent Resolution
Sponsors: Rep. Rice
Document Path: l:\council\bills\agm\18918mm08.doc

Introduced in the House on January 8, 2008
Currently residing in the House Committee on Invitations and Memorial Resolutions

Summary: Internal Revenue Code

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
    1/8/2008  House   Introduced HJ-68
    1/8/2008  House   Referred to Committee on Invitations and Memorial 
                        Resolutions HJ-68

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VERSIONS OF THIS BILL

1/8/2008

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A CONCURRENT RESOLUTION

TO MEMORIALIZE THE UNITED STATES CONGRESS TO REVISE AND AMEND THE INTERNAL REVENUE CODE TO LIMIT THE CONDITIONS UNDER WHICH CERTAIN IMMIGRANTS MAY CLAIM DEPENDENTS FOR FEDERAL TAX PURPOSES.

Whereas, the current provisions of the Internal Revenue Code allow the claiming of dependents by temporary guest workers and properly sponsored employment-based preference immigrants who file federal income tax returns; and

Whereas, those provisions allow the filer to claim dependents who are U.S. citizens, resident aliens, or citizens of Canada or Mexico; and

Whereas, the sole documentation required is a Social Security number or an Individual Tax Identification number; and

Whereas, the fraudulent acquisition and use of Social Security numbers and the lax requirements for issuance of Individual Tax Identification numbers for the purpose of claiming "dependents" for tax purposes cries out for reform in the federal tax law; and

Whereas, that reform must embody both a strict documentation of legal residence in the United States and a stiff penalty for fraudulent documentation. Now, therefore,

Be it resolved by the House of Representatives, the Senate concurring:

That the members of the General Assembly of the State of South Carolina hereby memorialize the United States Congress to revise and amend the Internal Revenue Code to limit the conditions under which certain immigrants may claim dependents for federal tax purposes.

Be it further resolved that a copy of this resolution be forwarded to the South Carolina Congressional Delegation.

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