Speech #970064728

President. as I understand. the present law is that individuals who are eligible for the earned income credit are married individuals who are entitled to a dependency exemption for a child. surviving spouses. and heads of households who maintain a household for a child. In each case. the child must reside with the taxpayer in the United States. The amendment offered by the distinguished Senator from Kentucky would prohibit illegal aliens from claiming the benefits of the earned income credit. There are some administrative problems. Mr. President. The provision adds administrative complexity to the credit. because the IRS will have to distinguish between legal and illegal aliens. The IRS indicates it will be very difficult for the IRS to enforce the provision. and its attempt to enforce it could strain already heavily "taxed" IRS resources. It is not clear that the problem the amendment attempts to address is a mnajor problem. They also feel the problem of illegal aliens should be dealt with outside the Internal Revenue Code. But the IRS are not the ones who are overtaxed. Mr.