INELIGIBILITY FOR EARNED INCOME DEDUCTION.

SEC. 805. INELIGIBILITY FOR EARNED INCOME DEDUCTION. (a) Ineligibility for the Deduction.— The third sentence of section 5(e) of the Food Stamp Act of 1977 (7 U.S.C. 2014(e)) is amended 101 STAT. 535by inserting before the period at the end the following: “, except that such additional deduction shall not be allowed with respect to earned income that a household willfully or fraudulently fails (as proven in a proceeding provided for in section 6(b)) to report in a timely manner”. (b) Effective Date and Application.— (1) The amendment made by this section shall become effective and shall be implemented 45 days after the date of enactment of this Act. (2) The amendment made by this section shall not apply with respect to allotments issued under the Food Stamp Act of 1977 to any household for any month beginning before the effective date of the amendment.