119-s293

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 293 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 293

 To appropriate $25,000,000,000 for the construction of a border wall 
 between the United States and Mexico, and for other purposes.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 January 29, 2025

Mrs. Britt (for herself, Mr. Cruz, Mr. Risch, Mr. Barrasso, Mr. Rounds, 
and Mr. Wicker) introduced the following bill; which was read twice and 
 referred to the Committee on Finance

_______________________________________________________________________

 A BILL

 To appropriate $25,000,000,000 for the construction of a border wall 
 between the United States and Mexico, and for other 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 ``WALL Act of 2025''.

SEC. 2. MANDATORY SPENDING FOR BORDER WALL.

    (a) In General.--There is appropriated $25,000,000,000 for the 
purpose of constructing a physical barrier along the southern land 
border of the United States.

    (b) Availability.--Amounts appropriated under subsection

    (a) shall 
remain available until expended for the purpose described in subsection

    (a) .

SEC. 3. OFFSETS.

    (a) Eligibility for Child Tax Credit.--

    (1) In general.--

Section 24

    (e) 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 on the return of tax for the 
 taxable year--
 ``
        (A) the name of such qualifying child, and
 ``
        (B) the valid identification number of the 
 taxpayer (and, in the case of a joint return, the 
 taxpayer's spouse) and such qualifying child.
 ``

    (2) Valid identification number.--
 ``
        (A) In general.--For purposes of this subsection, 
 the term `valid identification number' means--
 ``
            (i) in the case of the taxpayer and any 
 spouse of the taxpayer, a social security 
 number issued to the individual by the Social 
 Security Administration on or before the due 
 date for filing the return for the taxable 
 year, and
 ``
            (ii) in the case of a qualifying child, a 
 social security number issued to such child by 
 the Social Security Administration on or before 
 the due date for filing such return.
 ``
        (B) Exception for individuals prohibited from 
 engaging in employment in united states.--For purposes 
 of subparagraph
        (A)
            (i) and subsection

    (h)

    (4)
            (C) , the 
 term `social security number' shall not include the 
 social security number of an individual who is 
 prohibited from engaging in employment in the United 
 States.''.

    (2) Conforming amendments.--Subsection

    (h) of 

section 24 of 
 the Internal Revenue Code of 1986 is amended--
        (A) in paragraph

    (1) , by striking ``

    (7) '' and 
 inserting ``

    (6) '',
        (B) in paragraph

    (4) , by amending subparagraph
            (C) to read as follows:
 ``
            (C) Social security number required.--
 Subparagraph
        (A) shall not apply with respect to any 
 dependent of the taxpayer unless the taxpayer includes 
 on the return of tax for the taxable year, for both the 
 taxpayer and the dependent, a social security number 
 issued to each such individual by the Social Security 
 Administration on or before the due date for filing 
 such return.'', and
            (C) by striking paragraph

    (7) .

    (3) Effective date.--The amendments made by this subsection 
 shall apply to taxable years ending after the date of the 
 enactment of this Act.

    (b) Individuals Prohibited From Engaging in Employment in United 
States Not Eligible for Earned Income Tax Credit.--

    (1) In general.--Subsection
            (m) of 

section 32 of the 
 Internal Revenue Code of 1986 is amended to read as follows:
 ``
            (m) Identification Numbers.--
 ``

    (1) In general.--Solely for purposes of subsections
            (c) (1)
        (E) and
            (c) (3)
            (D) , a taxpayer identification number means 
 a social security number issued to an individual by the Social 
 Security Administration on or before the due date for filing 
 the return for the taxable year.
 ``

    (2) Exception for individuals prohibited from engaging in 
 employment in united states.--For purposes of paragraph

    (1) , in 
 the case of subsection
            (c) (1)
        (E) , the term `social security 
 number' shall not include the social security number of an 
 individual who is prohibited from engaging in employment in the 
 United States.''.

    (2) Effective date.--The amendment made by this subsection 
 shall apply to taxable years ending after the date of the 
 enactment of this Act.
            (c) Identification Requirement for American Opportunity and 
Lifetime Learning Credits.--

    (1) In general.--

Section 25A

    (g)

    (1) of the Internal Revenue 
 Code of 1986 is amended by adding at the end the following new 
 subparagraph:
 ``
            (C) Social security number required.--
 ``
            (i) In general.--For purposes of this 
 paragraph, the term `taxpayer identification 
 number' means a social security number issued 
 to an individual by the Social Security 
 Administration.
 ``
            (ii) Exception for individuals prohibited 
 from engaging in employment in united states.--
 For purposes of clause
            (i) , the term `social 
 security number' shall not include the social 
 security number of an individual who is 
 prohibited from engaging in employment in the 
 United States.''.

    (2) Effective date.--The amendment made by this subsection 
 shall apply to all taxable years ending after the date of the 
 enactment of this Act.
            (d) Fees for Filing a Tax Return Using an ITIN.--

    (1) In general.--

Section 6109
            (i) of the Internal Revenue 
 Code of 1986 is amended by adding at the end the following new 
 paragraph:
 ``

    (5) Fee for filing tax return using an itin.--
 ``
        (A) In general.--In the case of any individual 
 income tax return filed by a taxpayer residing in the 
 United States, the Secretary shall require the taxpayer 
 to pay a fee for each such return filed in an amount 
 equal to the product of--
 ``
            (i) the total number of individuals 
 included on such return (including any spouse 
 or dependent of the taxpayer) with respect to 
 whom an individual taxpayer identification 
 number has been issued, multiplied by
 ``
            (ii) $300.
 ``
        (B) Exception.--Subparagraph
        (A) shall not apply 
 to any individual who has reported to the Secretary 
 that their social security number has been subject to 
 theft, misuse, or misappropriation by another 
 person.''.

    (2) Effective date.--The amendment made by this subsection 
 shall apply to returns the due date for which (determined 
 without regard to extensions) is after the date of the 
 enactment of this Act.

    (e) Ensuring Validity of Social Security Numbers.--

    (1) In general.--

Section 6109 of the Internal Revenue Code 
 of 1986 is amended by inserting after subsection
            (d) the 
 following new subsection:
 ``

    (e) Confirmation of Social Security Numbers.--For purposes of 
paragraphs

    (1) and

    (3) of subsection

    (a) , the Secretary, in 
coordination with the Commissioner of Social Security, shall verify 
that any social security account number submitted by a person, or with 
respect to another person, in any return, statement, or other document 
is--
 ``

    (1) the correct social security account number as issued 
 to such person by the Commissioner of Social Security, and
 ``

    (2) valid and otherwise unexpired as of the date of 
 submission of such return, statement, or other document.''.

    (2) Effective date.--The amendment made by this subsection 
 shall apply to returns, statements, and other documents 
 submitted after the date of the enactment of this Act.

    (f) Requiring Agencies To Use E-Verify To Confirm Satisfactory 
Immigration Status for Eligibility for Certain Federally Funded 
Benefits.--

    (1) In general.--

Section 1137

    (a) of the Social Security Act 
 (42 U.S.C. 1320b-7

    (a) ) is amended--
        (A) in paragraph

    (6) , by striking ``; and'' and 
 inserting a semicolon;
        (B) in paragraph

    (7) , by striking the period at the 
 end and inserting ``; and''; and
            (C) by adding at the end the following:
 ``

    (8) with respect to any applicant for, or recipient of, 
 benefits under a program listed in subsection

    (b) who is a 
 noncitizen and whose eligibility for such benefits is 
 conditional upon such applicant or recipient having an 
 immigration status that allows the applicant or recipient to 
 work in the United States, the State agency administering such 
 program shall use the employment eligibility confirmation 
 program described in 

section 403

    (a) of the Illegal Immigration 
 Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a 
 note) (also known as `E-Verify') to confirm that such applicant 
 or recipient has such status, and shall deny eligibility for 
 such benefits to any such applicant or recipient who does not 
 have such status.''.

    (2) Federal housing programs.--
        (A) Section 8

    (o)

    (6) of the United States Housing 
 Act of 1937 (42 U.S.C. 1437f

    (o)

    (6) ) is amended by 
 adding at the end the following:
 ``
            (D) Verification of immigration status.--For each 
 dwelling unit for which a housing assistance payment 
 contract is established under this subsection, the 
 public housing agency shall, with respect to any 
 prospective tenant of the dwelling unit who is a 
 noncitizen and whose eligibility for assistance is 
 conditional upon the tenant having an immigration 
 status that allows the tenant to work in the United 
 States, use the employment eligibility confirmation 
 program described in 

section 403

    (a) of the Illegal 
 Immigration Reform and Immigrant Responsibility Act of 
 1996 (8 U.S.C. 1324a note) (commonly known as `E-
 Verify') to confirm that the tenant has such status and 
 shall deny eligibility for such assistance to any 
 tenant who does not have such status.''.
        (B) Section 8

    (o)

    (13) of the United States Housing 
 Act of 1937 (42 U.S.C. 1437f

    (o)

    (13) ) is amended by 
 adding at the end the following:
 ``
        (P) Verification of immigration status.--For each 
 dwelling unit in a project for which a housing 
 assistance payment contract is established under this 
 subsection, the public housing agency shall, with 
 respect to any prospective tenant of the dwelling unit 
 who is a noncitizen and whose eligibility for 
 assistance is conditional upon the tenant having an 
 immigration status that allows the tenant to work in 
 the United States, use the employment eligibility 
 confirmation program described in 

section 403

    (a) of the 
 Illegal Immigration Reform and Immigrant Responsibility 
 Act of 1996 (8 U.S.C. 1324a note) (commonly known as 
 `E-Verify') to confirm that the tenant has such status 
 and shall deny eligibility for such assistance to any 
 tenant who does not have such status.''.
            (C) Section 3

    (a) of the United States Housing Act 
 of 1937 (42 U.S.C. 1437a

    (a) ) is amended by adding at 
 the end the following:
 ``

    (10) Verification of immigration status.--For each public 
 housing dwelling unit owned, assisted, or operated by a public 
 housing agency, the public housing agency shall, with respect 
 to any prospective tenant of the dwelling unit who is a 
 noncitizen and whose eligibility for assistance is conditional 
 upon the tenant having an immigration status that allows the 
 tenant to work in the United States, use the employment 
 eligibility confirmation program described in 

section 403

    (a) of 
 the Illegal Immigration Reform and Immigrant Responsibility Act 
 of 1996 (8 U.S.C. 1324a note) (commonly known as `E-Verify') to 
 confirm that the tenant has such status and shall deny 
 eligibility for such assistance to any tenant who does not have 
 such status.''.
            (D) Section 202
            (i) of the Housing Act of 1959 (12 
 U.S.C. 1701q
            (i) ) is amended by adding at the end the 
 following:
 ``

    (3) Verification of immigration status.--For each 
 dwelling unit assisted under this section, the owner shall, 
 with respect to any prospective tenant of the dwelling unit who 
 is a noncitizen and whose eligibility for assistance is 
 conditional upon the tenant having an immigration status that 
 allows the tenant to work in the United States, use the 
 employment eligibility confirmation program described in 
 

section 403

    (a) of the Illegal Immigration Reform and Immigrant 
 Responsibility Act of 1996 (8 U.S.C. 1324a note) (commonly 
 known as `E-Verify') to confirm that the tenant has such status 
 and shall deny eligibility for such assistance to any tenant 
 who does not have such status.''.
        (E) Section 811
            (i) (1) of the Cranston-Gonzalez 
 National Affordable Housing Act (42 U.S.C. 8013
            (i) (1) ) 
 is amended by adding at the end the following:
 ``
        (E) Verification of immigration status.--For each 
 dwelling unit assisted under this section, the owner 
 shall, with respect to any prospective tenant of the 
 dwelling unit who is a noncitizen and whose eligibility 
 for assistance is conditional upon the tenant having an 
 immigration status that allows the tenant to work in 
 the United States, use the employment eligibility 
 confirmation program described in 

section 403

    (a) of the 
 Illegal Immigration Reform and Immigrant Responsibility 
 Act of 1996 (8 U.S.C. 1324a note) (commonly known as 
 `E-Verify') to confirm that the tenant has such status 
 and shall deny eligibility for such assistance to any 
 tenant who does not have such status.''.

    (3) Rulemaking.--
        (A) In general.--The Secretary of Agriculture, the 
 Secretary of Health and Human Services, and the 
 Secretary of Labor shall promulgate rules to implement 
 

section 1137

    (a)

    (8) of the Social Security Act, as added 
 by paragraph

    (1) , which requires the use of E-Verify to 
 verify applicant eligibility for certain programs 
 administered by their respective departments.
        (B) Housing programs.--The Secretary of Housing and 
 Urban Development shall promulgate rules to implement 
 amendments made by subparagraphs
        (A) through
        (E) of 
 paragraph

    (2) , which require the use of E-Verify to 
 verify tenant eligibility for housing assistance 
 programs administered by the Department of Housing and 
 Urban Development.

    (4) Effective date.--The amendments made by this subsection 
 shall take effect on the date of enactment of this Act.

SEC. 4. MINIMUM FINES FOR ILLEGAL ENTRY AND OVERSTAY.

    (a) Illegal Entry.--Chapter 8 of title II of the Immigration and 
Nationality Act (8 U.S.C. 1321 et seq.) is amended--

    (1) in 

section 275 (8 U.S.C. 1325)--
        (A) in subsection

    (a) --
            (i) by striking ``

    (1) '';
            (ii) by striking ``or

    (2) '';
            (iii) by striking ``

    (3) ''; and
            (iv) by striking ``shall, for'' and all 
 that follows and inserting the following: 
 ``shall--
 ``

    (1) for the first commission of any such offense, be 
 fined in accordance with subsection

    (b) , imprisoned not more 
 than 6 months, or both; and
 ``

    (2) for a subsequent commission of any such offense, be 
 fined in accordance with subsection

    (b) , imprisoned not more 
 than 2 years, or both.''; and
        (B) in subsection

    (b) --
            (i) by inserting ``

    (1) '' before ``Any 
 alien'';
            (ii) by striking ``civil penalty of'' and 
 all that follows through the period at the end 
 of paragraph

    (2) and inserting ``civil penalty 
 in an amount equal to not less than $3,000 and 
 not more than $10,000.''; and
            (iii) in the undesignated matter at the 
 end, by striking ``Civil penalties'' and 
 inserting the following:
 ``

    (2) Civil penalties''; and

    (2) in 

section 276 (8 U.S.C. 1326), by amending subsection

    (a) to read as follows:
 ``

    (a)

    (1) Subject to paragraph

    (2) and subsection

    (b) , any alien 
who, after being denied admission, excluded, deported, or removed or 
after departing the United States while an order of exclusion, 
deportation, or removal is outstanding, enters, attempts to enter, or 
is at any time found in, the United States, shall be subject to a civil 
penalty in an amount equal to not less than $3,000 and not more than 
$10,000.
 ``

    (2) Notwithstanding paragraph

    (1) , an alien described in such 
paragraph shall not be subject to the civil penalty described in such 
paragraph if--
 ``
        (A) before reembarking at a place outside the United 
 States or applying for admission from a foreign contiguous 
 territory, the Secretary of Homeland Security has expressly 
 consented to such alien's reapplying for admission; or
 ``
        (B) with respect to an alien previously denied admission 
 and removed, such alien establishes that he or she was not 
 required to obtain such advance consent under this Act.''.

    (b) Overstay.--

Section 222

    (g) of the Immigration and Nationality 
Act (8 U.S.C. 1202

    (g) ) is amended by adding at the end the following:
 ``

    (3) An alien described in paragraph

    (1) shall be subject to a 
civil penalty in an amount equal to the product of $50 multiplied by 
the number of months the alien remained in the United States beyond the 
alien's authorized period of stay.''.
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