Ron Wyden: “This is taking an enormous toll, in effect putting students and young people in shackles.”

This interpretation is wildly inconsistent with the longstanding treatment of other provisions that use identical or near-identical language.

What I'm committed to doing is getting both of these over the finish line.

This throws doubt upon Treasury’s interpretation of many provisions of the Code, creates a great deal of uncertainty in the administration of our tax laws, and could balloon the deficit.

Turning the 1040 into an immigration tracker actively sabotages voluntary tax compliance and undermines the IRS’s core tax collection responsibilities.