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.
If enacted, HB 547 would significantly impact families who benefit from the child tax credit, particularly undocumented or non-citizen residents. By enforcing the provision of a social security number, it could decrease the number of individuals eligible for these credits, thus affecting their overall financial situations. Furthermore, the bill includes an exception for members of the Armed Forces, allowing for a more inclusive policy for military families regardless of their spouse's immigration status, which indicates a strategic consideration of public sentiment towards military service members.
House Bill 547, also referred to as the 'No Child Tax Credit for Illegals Act of 2025', seeks to amend the Internal Revenue Code of 1986 by mandating that individuals must provide a valid social security number to claim the child tax credit. This legislative change is positioned to tighten the requirements for claiming tax credits related to dependents, particularly focusing on the legality of the claimant's status. The bill specifies that only those with social security numbers issued to U.S. citizens or certain legal residents can qualify for this credit, thereby restricting access based on immigration status.
The proposal has sparked considerable debate among lawmakers. Supporters argue that requiring a social security number is a necessary step to prevent potential fraud and abuse of tax credits by those residing illegally in the country. They posit that this would lead to a more fair tax system. Conversely, opponents view this requirement as discriminatory and harmful, particularly to immigrant families who may already be facing economic hardships. The contention also hangs on the broader discussions surrounding immigration policy and tax reform, positioning HB 547 in the context of national conversation about illegal immigration and social equity.