Safeguarding American Workers’ Benefits Act

119 HR 778 IH: Safeguarding American Workers’ Benefits Act U.S. House of Representatives 2025-01-28 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. 778 IN THE HOUSE OF REPRESENTATIVES January 28, 2025 Mr. Higgins of Louisiana (for himself, Mr. Cline , Mr. Davidson , Mr. Clyde , Mr. Norman , Mr. Weber of Texas , Mr. Tiffany , Mrs. Miller of Illinois , Mr. Roy , Mr. Perry , Mr. Gill of Texas , Mr. Rouzer , Mr. Brecheen , Mr. Biggs of Arizona , Mrs. Luna , Mr. Cloud , Mr. McGuire , Mr. Harris of Maryland , Mr. Burlison , and Ms. Mace ) 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 modify the social security number requirements for claiming the child tax credit and earned income tax credit. 1. Short title This Act may be cited as the Safeguarding American Workers’ Benefits Act . 2. Modification of social security number requirements for claiming the child tax credit and earned income tax credit (a) Child tax credit (1) In general Section 24(e) of the Internal Revenue Code of 1986 is amended to read as follows: (e) Social security number requirements (1) In general 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) Social security number defined For purposes of this subsection, 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. . (2) Conforming amendment Section 6213(g)(2)(I) of such Code is amended by striking TIN and inserting social security number (as defined in section 24(e)(2)) . (b) Earned income tax credit (1) In general Section 32(m) of such Code is amended by striking a social security number issued to an individual by the Social Security Administration (other than a social security number issued pursuant to clause (II) (or that portion of clause (III) that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act) on or before the due date for filing the return for the taxable year and inserting a social security number (as defined in section 24(e)(2)) . (2) Conforming amendment Section 6213(g)(2)(F) of such Code is amended by striking taxpayer identification number and inserting social security number (as defined in section 24(e)(2)) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.