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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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