Sense of Congress regarding aliens

It is the sense of Congress that no credit shall be allowed under section 36B of the Internal Revenue Code of 1986 with respect to any individual who is an alien not lawfully present in the United States, and in the case of taxable years beginning after December 31, 2026, with respect to any individual who is an alien not lawfully present or, in the case of an alien lawfully present, an individual who is not an eligible alien.