; and (C) by striking paragraph (7). (3) Effective date The amendments made by this subsection shall apply to all taxable years ending after the date of the enactment of this Act. (b) Individuals prohibited from engaging in employment in United States not eligible for earned income tax credit (1) In general Subsection (m) of section 32 of the Internal Revenue Code of 1986 is amended to read as follows: (m) Identification numbers (1) In general Solely for purposes of subsections (c)(1)(E) and (c)(3)(D), a taxpayer identification number means a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year. (2) Exception for individuals prohibited from engaging in employment in United States For purposes of paragraph (1), in the case of subsection (c)(1)(E), the term social security number shall not include the social security number of an individual who is prohibited from engaging in employment in the United States. . (2) Effective date The amendment made by this subsection shall apply to taxable years ending after the date of the enactment of this Act. (c) Identification requirement for American Opportunity and Lifetime Learning Credits (1) In general Section 25A(g)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Social Security number required (i) In general For purposes of this paragraph, the term taxpayer identification number means a social security number issued to an individual by the Social Security Administration. (ii) Exception for individuals prohibited from engaging in employment in United States For purposes of clause (i), the term social security number shall not include the social security number of an individual who is prohibited from engaging in employment in the United States. . (2) Effective date The amendment made by this subsection shall apply to all taxable years ending after the date of the enactment of this Act. (d) Fees for filing a tax