PREVENTION OF RETROACTIVE CLAIMS OF AMERICAN OPPORTUNITY TAX CREDIT.

SEC. 206. PREVENTION OF RETROACTIVE CLAIMS OF AMERICAN OPPORTUNITY TAX CREDIT. (a) [26 U.S.C. 25A] In General.—Section 25A(i) is amended— (1) by striking paragraph (6), and (2) by inserting after paragraph (5) the following new paragraph: “(6) Identification numbers.— “(A) Student.—The requirements of subsection (g)(1) shall not be treated as met with respect to the Hope Scholarship Credit unless the individual’s taxpayer identification number was issued on or before the due date for filing the return of tax for the taxable year. “(B) Taxpayer.—No Hope Scholarship Credit shall be allowed under this section if the identifying number of the taxpayer was issued after the due date for filing the return for the taxable year.” . (b) [26 U.S.C. 25A note] Effective Dates.— (1) In general.—The amendment made by subsection (a)(2) 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. (2) Repeal of deadwood.—The amendment made by subsection (a)(1) shall take effect on the date of the enactment of this Act.