If enacted, the bill would modify existing tax laws to necessitate a social security number for both the taxpayer and any qualifying child. This is expected to streamline the claim process while potentially limiting the number of individuals who may qualify for the credit if they lack adequate identification. Notably, the legislation includes provisions exempting members of the armed forces from having to meet both spouses' identification requirements when filing jointly, which mitigates some concerns regarding military families.
Summary
House Bill 7813, titled the 'Child Tax Credit Integrity Act', proposes an amendment to the Internal Revenue Code requiring individuals to provide a social security number in order to claim the child tax credit. This legislative measure seeks to ensure that the tax benefits associated with the child tax credit are only accessed by individuals who are documented and in compliance with U.S. identification requirements. The bill is positioned as a means to enhance the integrity of the tax system by preventing fraudulent claims linked to the child tax credit.
Contention
Discussions around this bill may highlight contentious points regarding the additional burdens placed on taxpayers, particularly for those who might not have easy access to social security numbers. Proponents argue that the integrity of tax credits needs to be prioritized, while opponents may contend that the requirement could disproportionately affect families in underserved communities or those with irregular documentation histories. These discussions may also raise larger questions about the relationship between tax policy and access to financial support for children in lower-income families.
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.
No Child Tax Credit for Illegals Act of 2025This 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.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.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).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.