Plain English
GovGreed Synthesis ·
No Child Tax Credit for Illegals Act of 2025 This bill extends and expands the Social Security number (SSN) identification requirements for claiming the child tax credit. The bill also provides that the omission of a correct SSN related to a child tax credit claim is to be treated as a mathematical error for certain purposes. Under current law, to claim the child tax credit, a taxpayer must provide a work-authorized SSN (issued prior to the due date of the federal income tax return) for each qualifying child. Beginning in 2026, to claim the child tax credit, a taxpayer must provide a valid taxpayer identification number (issued on or before the due date of the federal income tax return) for each qualifying child. Under the bill, to claim the child tax credit, a taxpayer must provide a work-authorized SSN (issued before the due date of the federal tax return) for (1) each qualifying child; and (2) the taxpayer, the taxpayer and the taxpayer’s spouse (if filing jointly), or either the taxpayer or the taxpayer’s spouse (if either is a member of the Armed Forces). Finally, the bill provides that the omission of a correct SSN related to a claim for the child tax credit is a mathematical error for purposes of certain tax assessment and collection procedures.
Market Impact Map
Action Timeline
2025-01-16
Referred to the House Committee on Ways and Means.
2025-01-16
Introduced in House
2025-01-16
Introduced in House
Full Bill Text
119 HR 547 IH: No Child Tax Credit for Illegals Act of 2025 U.S. House of Representatives 2025-01-16 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 547 IN THE HOUSE OF REPRESENTATIVES January 16, 2025 Mr. Van Drew (for himself, Mr. Crane , Ms. Hageman , Mr. Biggs of Arizona , Mr. Nehls , Mr. Sessions , Mr. Begich , Mr. Rose , Mr. Ogles , and Mr. Issa ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to require an individual to provide a social security number to claim the child tax credit. 1. Short title This Act may be cited as the No Child Tax Credit for Illegals Act of 2025 . 2. Social security number required for child tax credit (a) In general Section 24(e) of the Internal Revenue Code of 1986 is amended to read as follows: (e) Social security number required (1) In general Except as provided in paragraph (2), no credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of the taxpayer (in the case of a joint return, of both spouses) and of such child on the return of tax for the taxable year. (2) Exception for members of armed services In the case of an individual who is a member of the Armed Forces of the United States, paragraph (1) shall be applied by substituting either spouse for both spouses in such paragraph. (3) Social security number defined For purposes of paragraph (1), the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued— (A) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and (B) before the due date for such return. . (b) Omission treated as mathematical or clerical error Section 6213(g)(I) of such Code is amended by striking TIN and inserting social security number (as defined in section 24(e) . (c) Conforming amendment Section 24(h) of such Code is amended by striking paragraph (7). (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
Loading intelligence layer…