The Court is out of control, and we'll never see reform unless we build the case for it. Starting now.

WASHINGTON – The U.S. Department of the Treasury announced today that it will issue regulations concerning the treatment of certain refundable individual income tax credits under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA). Treasury will issue a forthcoming notice of proposed rulemaking to clarify that the refunded portions of certain individual income tax credits, including the Earned Income Tax Credit, the Additional Child Tax Credit, the American Opportunity Tax Credit, and the Saver’s Match Credit, are “federal public benefits” within the meaning of PRWORA. Accordingly, illegal aliens and other non-qualified aliens would no longer be able to receive these benefits funded by the American taxpayer.“Under President Trump’s leadership we are enforcing the law and preventing illegal aliens from claiming tax benefits intended for American citizens. Treasury’s Office of Tax Policy and the Internal Revenue Service have worked tirelessly to advance this initiative and ensure its successful implementation,” said Secretary of the Treasury Scott Bessent. “Their diligence and professionalism reflect this Administration’s determination to uphold the integrity of our tax system. We will continue to ensure that taxpayer resources are directed only to those who are entitled under the law.”The Department of Justice’s Office of Legal Counsel recently issued an opinion adopting this interpretation. Treasury plans to promptly issue a notice of proposed rulemaking that accounts for the Department of Justice’s legal analysis, and Treasury's final regulations are expected to apply beginning in tax year 2026. This action represents a victory for President Trump’s commitment to enforcing our immigration laws and preserving taxpayer-funded benefits exclusively for those who are legally entitled to receive them.To view the Department of Justice opinion click here.

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