Sessions and other GOP lawmakers, like Sen. David Vitter (La.), have pushed to stop unauthorized workers from receiving the ACTC. Tax breaks like the ACTC are called refundable tax credits because taxpayers can receive a cash refund even if they don’t have any tax liability. 

{mosads}But Senate Majority Leader Harry Reid (D-Nev.) has said legislation from Sessions and Vitter would hurt some taxpayers who can legitimately claim the credit. 

Under Clinton-era legislation, taxpayers without Social Security numbers could not claim refundable credits like the Earned Income Tax Credit.

But the ACTC was enacted after that measure, and the IRS has said that it cannot take work status into account when dealing with ACTC claims.