Us Congress 2025-2026 Regular Session

Us Congress House Bill HB778 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 778
5	5	To amend the Internal Revenue Code of 1986 to modify the social security
6	6	number requirements for claiming the child tax credit and earned income
7	7	tax credit.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	JANUARY28, 2025
10	10	Mr. H
11	11	IGGINSof Louisiana (for himself, Mr. CLINE, Mr. DAVIDSON, Mr.
12	12	C
13	13	LYDE, Mr. NORMAN, Mr. WEBERof Texas, Mr. TIFFANY, Mrs. MILLER
14	14	of Illinois, Mr. R
15	15	OY, Mr. PERRY, Mr. GILLof Texas, Mr. ROUZER, Mr.
16	16	B
17	17	RECHEEN, Mr. BIGGSof Arizona, Mrs. LUNA, Mr. CLOUD, Mr.
18	18	M
19	19	CGUIRE, Mr. HARRISof Maryland, Mr. BURLISON, and Ms. MACE) in-
20	20	troduced the following bill; which was referred to the Committee on Ways
21	21	and Means
22	22	A BILL
23	23	To amend the Internal Revenue Code of 1986 to modify
24	24	the social security number requirements for claiming the
25	25	child tax credit and earned income tax credit.
26	26	Be it enacted by the Senate and House of Representa-1
27	27	tives of the United States of America in Congress assembled, 2
28	28	SECTION 1. SHORT TITLE. 3
29	29	This Act may be cited as the ‘‘Safeguarding Amer-4
30	30	ican Workers’ Benefits Act’’. 5
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33	33	•HR 778 IH
34	34	SEC. 2. MODIFICATION OF SOCIAL SECURITY NUMBER RE-1
35	35	QUIREMENTS FOR CLAIMING THE CHILD TAX 2
36	36	CREDIT AND EARNED INCOME TAX CREDIT. 3
37	37	(a) C
38	38	HILDTAXCREDIT.— 4
39	39	(1) I
40	40	N GENERAL.—Section 24(e) of the Internal 5
41	41	Revenue Code of 1986 is amended to read as fol-6
42	42	lows: 7
43	43	‘‘(e) S
44	44	OCIALSECURITYNUMBERREQUIREMENTS.— 8
45	45	‘‘(1) I
46	46	N GENERAL.—No credit shall be allowed 9
47	47	under this section to a taxpayer with respect to any 10
48	48	qualifying child unless the taxpayer includes the so-11
49	49	cial security number of the taxpayer (in the case of 12
50	50	a joint return, of both spouses) and of such child on 13
51	51	the return of tax for the taxable year. 14
52	52	‘‘(2) S
53	53	OCIAL SECURITY NUMBER DEFINED .— 15
54	54	For purposes of this subsection, the term ‘social se-16
55	55	curity number’ means a social security number 17
56	56	issued to an individual by the Social Security Ad-18
57	57	ministration, but only if the social security number 19
58	58	is issued— 20
59	59	‘‘(A) to a citizen of the United States or 21
60	60	pursuant to subclause (I) (or that portion of 22
61	61	subclause (III) that relates to subclause (I)) of 23
62	62	section 205(c)(2)(B)(i) of the Social Security 24
63	63	Act, and 25
64	64	‘‘(B) before the due date for such return.’’. 26
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67	67	•HR 778 IH
68	68	(2) CONFORMING AMENDMENT .—Section 1
69	69	6213(g)(2)(I) of such Code is amended by striking 2
70	70	‘‘TIN’’ and inserting ‘‘social security number (as de-3
71	71	fined in section 24(e)(2))’’. 4
72	72	(b) E
73	73	ARNEDINCOMETAXCREDIT.— 5
74	74	(1) I
75	75	N GENERAL.—Section 32(m) of such Code 6
76	76	is amended by striking ‘‘a social security number 7
77	77	issued to an individual by the Social Security Ad-8
78	78	ministration (other than a social security number 9
79	79	issued pursuant to clause (II) (or that portion of 10
80	80	clause (III) that relates to clause (II)) of section 11
81	81	205(c)(2)(B)(i) of the Social Security Act) on or be-12
82	82	fore the due date for filing the return for the taxable 13
83	83	year’’ and inserting ‘‘a social security number (as 14
84	84	defined in section 24(e)(2))’’. 15
85	85	(2) C
86	86	ONFORMING AMENDMENT .—Section 16
87	87	6213(g)(2)(F) of such Code is amended by striking 17
88	88	‘‘taxpayer identification number’’ and inserting ‘‘so-18
89	89	cial security number (as defined in section 19
90	90	24(e)(2))’’. 20
91	91	(c) E
92	92	FFECTIVEDATE.—The amendments made by 21
93	93	this section shall apply to taxable years beginning after 22
94	94	December 31, 2025. 23
95	95	Æ
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