Consolidated Appropriations Act, 2016, P.L. 114-113)
The Act prevents retroactive claims of the EITC by prohibiting individuals from claiming the credit on an amended return (or original return) for any prior year in which the individual did not have a valid Social Security number. This means that taxpayers cannot file returns claiming the credit using a Social Security number issued after the year for which the EITC is being claimed.
http://www.thetaxadviser.com/newsletters/2016/jan/congress-makes-changes-to-popular-tax-credits.html...
