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 return using an ITIN (1) In general Section 6109(i) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Fee for filing tax return using an ITIN (A) In general In the case of any individual income tax return filed by a taxpayer residing in the United States, the Secretary shall require the taxpayer to pay a fee for each such return filed in an amount equal to the product of— (i) the total number of individuals included on such return (including any spouse or dependent of the taxpayer) with respect to whom an individual taxpayer identification number has been issued, multiplied by (ii) $300. (B) Exception Subparagraph (A) shall not apply to any individual who has reported to the Secretary that their social security number has been subject to theft, misuse, or misappropriation by another person. . (2) Effective date The amendment made by this subsection shall apply to returns the due date for which (determined without regard to extensions) is after the date of the enactment of this Act. (e) Ensuring validity of Social Security numbers (1) In general Section 6109 of the Internal Revenue Code of 1986 is amended by inserting after subsection (d)