“Section 36B(e)(1) is amended by inserting "or, in the case of aliens who are lawfully present, are not eligible aliens" after "individuals who are not lawfully present".”
The section inserts words into section 36B(e)(1) of the Internal Revenue Code of 1986 so that the bar reaches a lawfully present alien who is not an eligible alien.
What the document actually says
“Section 36B(e)(1) is amended by inserting "or, in the case of aliens who are lawfully present, are not eligible aliens" after "individuals who are not lawfully present".”
That sentence, in plain words
New words are added to a tax rule. They reach a lawfully present alien who is not an eligible alien.
What this is about
The rule already barred people not lawfully here. It now also bars some who are. The next rule says who still counts.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 71301, 139 Stat. 321 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“A lawfully present alien who is not an eligible alien gets no credit,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 71301, Sec. 71301. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec71301-bar/ (retrieved October 10, 2026).
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