Treasury Denies Tax Credits to Lawfully Present Immigrants

Treasury and IRS proposed reinterpreting PRWORA to deny refundable EITC, CTC, AOTC, and adoption credits to DACA recipients, TPS holders, and asylum seekers. The significant immigration- and tax-policy shift is likely to face litigation over statutory authority and equal-treatment claims; related court rulings are also constraining immigration enforcement used to punish protected speech.