Ron Wyden: “Deamonte Driver was a 12-year-old who lived in Prince George's County, MD, about 7 miles from here.”

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.

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

The proposed rule is clear regulatory overreach that would have disastrous impacts for lawfully present immigrants and their families who are legally eligible for refundable tax credits.