| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 547 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to require an individual to |
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| 6 | 6 | | provide a social security number to claim the child tax credit. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | JANUARY16, 2025 |
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| 9 | 9 | | Mr. V |
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| 10 | 10 | | ANDREW(for himself, Mr. CRANE, Ms. HAGEMAN, Mr. BIGGSof Ari- |
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| 11 | 11 | | zona, Mr. N |
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| 12 | 12 | | EHLS, Mr. SESSIONS, Mr. BEGICH, Mr. ROSE, Mr. OGLES, |
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| 13 | 13 | | and Mr. I |
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| 14 | 14 | | SSA) introduced the following bill; which was referred to the |
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| 15 | 15 | | Committee on Ways and Means |
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| 16 | 16 | | A BILL |
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| 17 | 17 | | To amend the Internal Revenue Code of 1986 to require |
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| 18 | 18 | | an individual to provide a social security number to |
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| 19 | 19 | | claim the child tax credit. |
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| 20 | 20 | | Be it enacted by the Senate and House of Representa-1 |
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| 21 | 21 | | tives of the United States of America in Congress assembled, 2 |
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| 22 | 22 | | SECTION 1. SHORT TITLE. 3 |
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| 23 | 23 | | This Act may be cited as the ‘‘No Child Tax Credit 4 |
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| 24 | 24 | | for Illegals Act of 2025’’. 5 |
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| 25 | 25 | | SEC. 2. SOCIAL SECURITY NUMBER REQUIRED FOR CHILD 6 |
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| 26 | 26 | | TAX CREDIT. 7 |
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| 27 | 27 | | (a) I |
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| 28 | 28 | | NGENERAL.—Section 24(e) of the Internal Rev-8 |
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| 29 | 29 | | enue Code of 1986 is amended to read as follows: 9 |
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| 30 | 30 | | VerDate Sep 11 2014 02:03 Feb 13, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H547.IH H547 |
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| 31 | 31 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 32 | 32 | | •HR 547 IH |
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| 33 | 33 | | ‘‘(e) SOCIALSECURITYNUMBERREQUIRED.— 1 |
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| 34 | 34 | | ‘‘(1) I |
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| 35 | 35 | | N GENERAL.—Except as provided in para-2 |
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| 36 | 36 | | graph (2), no credit shall be allowed under this sec-3 |
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| 37 | 37 | | tion to a taxpayer with respect to any qualifying 4 |
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| 38 | 38 | | child unless the taxpayer includes the social security 5 |
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| 39 | 39 | | number of the taxpayer (in the case of a joint re-6 |
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| 40 | 40 | | turn, of both spouses) and of such child on the re-7 |
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| 41 | 41 | | turn of tax for the taxable year. 8 |
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| 42 | 42 | | ‘‘(2) E |
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| 43 | 43 | | XCEPTION FOR MEMBERS OF ARMED 9 |
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| 44 | 44 | | SERVICES.—In the case of an individual who is a 10 |
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| 45 | 45 | | member of the Armed Forces of the United States, 11 |
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| 46 | 46 | | paragraph (1) shall be applied by substituting ‘either 12 |
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| 47 | 47 | | spouse’ for ‘both spouses’ in such paragraph. 13 |
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| 48 | 48 | | ‘‘(3) S |
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| 49 | 49 | | OCIAL SECURITY NUMBER DEFINED .— 14 |
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| 50 | 50 | | For purposes of paragraph (1), the term ‘social se-15 |
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| 51 | 51 | | curity number’ means a social security number 16 |
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| 52 | 52 | | issued to an individual by the Social Security Ad-17 |
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| 53 | 53 | | ministration, but only if the social security number 18 |
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| 54 | 54 | | is issued— 19 |
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| 55 | 55 | | ‘‘(A) to a citizen of the United States or 20 |
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| 56 | 56 | | pursuant to subclause (I) (or that portion of 21 |
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| 57 | 57 | | subclause (III) that relates to subclause (I)) of 22 |
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| 58 | 58 | | section 205(c)(2)(B)(i) of the Social Security 23 |
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| 59 | 59 | | Act, and 24 |
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| 60 | 60 | | ‘‘(B) before the due date for such return.’’. 25 |
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| 61 | 61 | | VerDate Sep 11 2014 02:03 Feb 13, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H547.IH H547 |
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| 62 | 62 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 |
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| 63 | 63 | | •HR 547 IH |
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| 64 | 64 | | (b) OMISSIONTREATED AS MATHEMATICAL OR 1 |
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| 65 | 65 | | C |
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| 66 | 66 | | LERICALERROR.—Section 6213(g)(I) of such Code is 2 |
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| 67 | 67 | | amended by striking ‘‘TIN’’ and inserting ‘‘social security 3 |
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| 68 | 68 | | number (as defined in section 24(e)’’. 4 |
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| 69 | 69 | | (c) C |
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| 70 | 70 | | ONFORMINGAMENDMENT.—Section 24(h) of 5 |
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| 71 | 71 | | such Code is amended by striking paragraph (7). 6 |
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| 72 | 72 | | (d) E |
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| 73 | 73 | | FFECTIVEDATE.—The amendments made by 7 |
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| 74 | 74 | | this section shall apply to taxable years beginning after 8 |
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| 75 | 75 | | the date of the enactment of this Act. 9 |
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| 76 | 76 | | Æ |
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| 77 | 77 | | VerDate Sep 11 2014 02:03 Feb 13, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H547.IH H547 |
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| 78 | 78 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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