HR 778 — Safeguarding American Workers’ Benefits Act

Summary

Requires taxpayers to provide social security numbers (not just tax identification numbers) for themselves, spouses on joint returns, and qualifying children to claim the child tax credit.
Requires social security numbers to be issued to U.S. citizens or pursuant to a specific provision of the Social Security Act and to be issued before the due date for filing the tax return.
Applies the same social security number requirements to the earned income tax credit, replacing the prior language that permitted other tax identification numbers.
Modifies tax return processing provisions to require social security numbers instead of general taxpayer identification numbers for these credits.
Clarifies and standardizes the definition of "social security number" across child tax credit and earned income tax credit provisions.
Takes effect for taxable years beginning after December 31, 2025.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Rep. Higgins, Clay (R-LA) [#3]

24 cosponsors

Money behind the sponsor

Top reported contributors to Clay Higgins’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

Employer not reported $14,100
SAFESOURCE DIRECT $10,500
THE PICARD GROUP $8,300
WINN CORRECTIONAL $6,666
PHI, INC. $6,600

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Clay Higgins → · Outside spending →

Actions (2)

Jan 28, 2025 Introduced in House
Jan 28, 2025 Referred to the House Committee on Ways and Means. · house

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Full text

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. <all>

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