I
119THCONGRESS
1
STSESSION H. R. 547
To amend the Internal Revenue Code of 1986 to require an individual to
provide a social security number to claim the child tax credit.
IN THE HOUSE OF REPRESENTATIVES
JANUARY16, 2025
Mr. V
ANDREW(for himself, Mr. CRANE, Ms. HAGEMAN, Mr. BIGGSof Ari-
zona, Mr. N
EHLS, Mr. SESSIONS, Mr. BEGICH, Mr. ROSE, Mr. OGLES,
and Mr. I
SSA) 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 require
an individual to provide a social security number to
claim the child tax credit.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘No Child Tax Credit 4
for Illegals Act of 2025’’. 5
SEC. 2. SOCIAL SECURITY NUMBER REQUIRED FOR CHILD 6
TAX CREDIT. 7
(a) I
NGENERAL.—Section 24(e) of the Internal Rev-8
enue Code of 1986 is amended to read as follows: 9
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‘‘(e) SOCIALSECURITYNUMBERREQUIRED.— 1
‘‘(1) I
N GENERAL.—Except as provided in para-2
graph (2), no credit shall be allowed under this sec-3
tion to a taxpayer with respect to any qualifying 4
child unless the taxpayer includes the social security 5
number of the taxpayer (in the case of a joint re-6
turn, of both spouses) and of such child on the re-7
turn of tax for the taxable year. 8
‘‘(2) E
XCEPTION FOR MEMBERS OF ARMED 9
SERVICES.—In the case of an individual who is a 10
member of the Armed Forces of the United States, 11
paragraph (1) shall be applied by substituting ‘either 12
spouse’ for ‘both spouses’ in such paragraph. 13
‘‘(3) S
OCIAL SECURITY NUMBER DEFINED .— 14
For purposes of paragraph (1), the term ‘social se-15
curity number’ means a social security number 16
issued to an individual by the Social Security Ad-17
ministration, but only if the social security number 18
is issued— 19
‘‘(A) to a citizen of the United States or 20
pursuant to subclause (I) (or that portion of 21
subclause (III) that relates to subclause (I)) of 22
section 205(c)(2)(B)(i) of the Social Security 23
Act, and 24
‘‘(B) before the due date for such return.’’. 25
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(b) OMISSIONTREATED AS MATHEMATICAL OR 1
C
LERICALERROR.—Section 6213(g)(I) of such Code is 2
amended by striking ‘‘TIN’’ and inserting ‘‘social security 3
number (as defined in section 24(e)’’. 4
(c) C
ONFORMINGAMENDMENT.—Section 24(h) of 5
such Code is amended by striking paragraph (7). 6
(d) E
FFECTIVEDATE.—The amendments made by 7
this section shall apply to taxable years beginning after 8
the date of the enactment of this Act. 9
Æ
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