To amend the Internal Revenue Code of 1986 to require for purposes of education tax credit that the student be lawfully present and that the taxpayer provide the social security number of the student and the employer identification number of the educational institution, and for other purposes.

This bill amends the Internal Revenue Code, with respect to the Hope Scholarship and Lifetime Learning tax credit, to require: (1) an individual claiming qualified tuition and related expenses under such credit to provide on the individual's tax return a social security number and the employer identification number of the educational institution to which such expenses were paid,...