CERTAIN NONRESIDENT ALIENS INELIGIBLE FOR EARNED INCOME TAX CREDIT.

SEC. 722. CERTAIN NONRESIDENT ALIENS INELIGIBLE FOR EARNED INCOME TAX CREDIT. (a) In General.—Paragraph (1) of section 32(c) (defining eligible individual) is amended by adding at the end the following new subparagraph: “(E) Limitation on eligibility of nonresident aliens.—The term ‘eligible individual’ shall not include any individual who is a nonresident alien individual for any portion of the taxable year unless such individual is treated for such taxable year as a resident of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013.” 108 STAT. 5003 (b) Effective Date.—The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1994.