January 28, 2025
Mrs. Hyde-Smith (for herself and Mr. Lee) introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to require taxpayers claiming the child and earned income tax credits, and their qualifying children, to have a valid social security number for employment purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
Section 1. Short title
This Act may be cited as the Saving American Workers’ Benefits Act of 2025
.
Sec. 2. Child tax credit identification requirements
(a) In general
Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended to read as follows:
(e) Identification 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—
(A)
such child, and
(B)
the taxpayer (and, in the case of a joint return, the taxpayer's spouse),
on the return of tax for the taxable year.
(2) Social security number
For purposes of paragraph (1), with respect to an individual and a taxable year, 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 the return of tax for such taxable year.
Such term shall not include any social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States.
(b) Math error authority
(1)
Subparagraph (I) of section 6213(g)(2) of the Internal Revenue Code of 1986 is amended by striking TIN
and inserting social security number
.
(2)
Subparagraph (L) of section 6213(g)(2) of such Code is amended—
(A)
by striking a TIN
and inserting a TIN or social security number, as applicable,
, and
(B)
by striking such TIN
both places it appears and inserting such TIN or social security number
.
(c) Conforming amendment
Subsection (h) of section 24 of the Internal Revenue Code of 1986 is amended by striking paragraph (7).
(d) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Sec. 3. Earned income credit identification requirements
(a) In general
Subsection (m) of section 32 of the Internal Revenue Code of 1986 is amended by striking 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
and inserting subclause (II) (or that portion of subclause (III) that relates to subclause (II)) of section 205(c)(2)(B)(i) of the Social Security Act, or any other social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States
.
(b) Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.