The U.S. Department of the Treasury and Internal Revenue Service (IRS) proposed rules Wednesday to restrict access to the refunded portion of certain federal tax credits for immigrants who do not meet federal eligibility requirements.
The agencies said in a Wednesday press release that the proposed regulations would clarify that the refunded portion of four refundable tax credits is a federal public benefit under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, or PRWORA.