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Saving American Workers’ Benefits Act of 2025
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.
Summary
This bill, the "Saving American Workers' Benefits Act of 2025," amends the tax code to modify eligibility requirements for the child tax credit and the earned income tax credit. Specifically, it requires that taxpayers claiming the child tax credit must provide valid social security numbers for both the qualifying child and themselves (and their spouse if filing jointly), with the social security numbers must be issued by the Social Security Administration to a U.S. citizen or lawful permanent resident and must indicate the individual is authorized to work in the United States. The bill also clarifies that social security numbers that do not indicate work authorization are ineligible for these credits. The amendments apply to tax years beginning after December 31, 2025. The changes strengthen the identification verification process for claiming these tax credits by restricting eligibility to those with social security numbers indicating work authorization status.
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)
1 cosponsor
- Sen. Lee, Mike [R-UT] (R-UT)
Actions (2)
- Jan 28, 2025 Read twice and referred to the Committee on Finance. · senate
- Jan 28, 2025 Introduced in Senate
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 SENATE OF THE UNITED STATES
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
A BILL
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. <all>
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