PREVENTION OF RETROACTIVE CLAIMS OF EARNED INCOME CREDIT AFTER ISSUANCE OF SOCIAL SECURITY NUMBER.

SEC. 204. PREVENTION OF RETROACTIVE CLAIMS OF EARNED INCOME CREDIT AFTER ISSUANCE OF SOCIAL SECURITY NUMBER. (a) [26 U.S.C. 32] In General.—Section 32(m) is amended by inserting “on or before the due date for filing the return for the taxable year” before the period at the end. (b) [26 U.S.C. 32 note] Effective Date.—The amendment made by this section shall apply to any return of tax, and any amendment or supplement to any return of tax, which is filed after the date of the enactment of this Act.