119-hr547

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No Child Tax Credit for Illegals Act of 2025

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Introduced:
Jan 16, 2025
Policy Area:
Taxation

Bill Statistics

3
Actions
9
Cosponsors
1
Summaries
1
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

Jan 16, 2025
Referred to the House Committee on Ways and Means.

Summaries (1)

Introduced in House - Jan 16, 2025 00
<p><strong>No Child Tax Credit for Illegals Act of 2025</strong></p><p>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.</p><p>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.</p><p>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).</p><p>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.&nbsp;</p>

Actions (3)

Referred to the House Committee on Ways and Means.
Type: IntroReferral | Source: House floor actions | Code: H11100
Jan 16, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: Intro-H
Jan 16, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: 1000
Jan 16, 2025

Subjects (1)

Taxation (Policy Area)

Cosponsors (9)

Rep. Biggs, Andy [R-AZ-5]
(R-AZ)
Jan 16, 2025
Rep. Begich, Nicholas [R-AK-At Large]
(R-AK)
Jan 16, 2025
Rep. Crane, Elijah [R-AZ-2]
(R-AZ)
Jan 16, 2025
Rep. Hageman, Harriet M. [R-WY-At Large]
(R-WY)
Jan 16, 2025
Rep. Issa, Darrell [R-CA-48]
(R-CA)
Jan 16, 2025
Rep. Nehls, Troy E. [R-TX-22]
(R-TX)
Jan 16, 2025
Rep. Ogles, Andrew [R-TN-5]
(R-TN)
Jan 16, 2025
Rep. Rose, John W. [R-TN-6]
(R-TN)
Jan 16, 2025
Rep. Sessions, Pete [R-TX-17]
(R-TX)
Jan 16, 2025

Text Versions (1)

Introduced in House

Jan 16, 2025
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Full Bill Text

Length: 3,065 characters Version: Introduced in House Version Date: Jan 16, 2025 Last Updated: Nov 15, 2025 6:24 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 547 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 547

To amend the Internal Revenue Code of 1986 to require an individual to
provide a social security number to claim the child tax credit.

_______________________________________________________________________

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.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.

This Act may be cited as the ``No Child Tax Credit for Illegals Act
of 2025''.
SEC. 2.

(a) In General.--
Section 24 (e) of the Internal Revenue Code of 1986 is amended to read as follows: `` (e) Social Security Number Required.

(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.
(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

(g)
(I) of such Code is amended by striking ``TIN'' and inserting
``social security number (as defined in
section 24 (e) ''.

(e) ''.
(c) Conforming Amendment.--
Section 24 (h) of such Code is amended by striking paragraph (7) .

(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.
<all>
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