119-hr778

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 778 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 778

 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.

_______________________________________________________________________

 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.

 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 ``Safeguarding American Workers' 
Benefits Act''.

SEC. 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.
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