I
119THCONGRESS
1
STSESSION H. R. 778
To amend the Internal Revenue Code of 1986 to modify the social security
number requirements for claiming the child tax credit and earned income
tax credit.
IN THE HOUSE OF REPRESENTATIVES
JANUARY28, 2025
Mr. H
IGGINSof Louisiana (for himself, Mr. CLINE, Mr. DAVIDSON, Mr.
C
LYDE, Mr. NORMAN, Mr. WEBERof Texas, Mr. TIFFANY, Mrs. MILLER
of Illinois, Mr. R
OY, Mr. PERRY, Mr. GILLof Texas, Mr. ROUZER, Mr.
B
RECHEEN, Mr. BIGGSof Arizona, Mrs. LUNA, Mr. CLOUD, Mr.
M
CGUIRE, Mr. HARRISof Maryland, Mr. BURLISON, and Ms. MACE) in-
troduced the following bill; which was referred to the Committee on Ways
and Means
A BILL
To amend the Internal Revenue Code of 1986 to modify
the social security number requirements for claiming the
child tax credit and earned income 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 ‘‘Safeguarding Amer-4
ican Workers’ Benefits Act’’. 5
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SEC. 2. MODIFICATION OF SOCIAL SECURITY NUMBER RE-1
QUIREMENTS FOR CLAIMING THE CHILD TAX 2
CREDIT AND EARNED INCOME TAX CREDIT. 3
(a) C
HILDTAXCREDIT.— 4
(1) I
N GENERAL.—Section 24(e) of the Internal 5
Revenue Code of 1986 is amended to read as fol-6
lows: 7
‘‘(e) S
OCIALSECURITYNUMBERREQUIREMENTS.— 8
‘‘(1) I
N GENERAL.—No credit shall be allowed 9
under this section to a taxpayer with respect to any 10
qualifying child unless the taxpayer includes the so-11
cial security number of the taxpayer (in the case of 12
a joint return, of both spouses) and of such child on 13
the return of tax for the taxable year. 14
‘‘(2) S
OCIAL SECURITY NUMBER DEFINED .— 15
For purposes of this subsection, the term ‘social se-16
curity number’ means a social security number 17
issued to an individual by the Social Security Ad-18
ministration, but only if the social security number 19
is issued— 20
‘‘(A) to a citizen of the United States or 21
pursuant to subclause (I) (or that portion of 22
subclause (III) that relates to subclause (I)) of 23
section 205(c)(2)(B)(i) of the Social Security 24
Act, and 25
‘‘(B) before the due date for such return.’’. 26
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(2) CONFORMING AMENDMENT .—Section 1
6213(g)(2)(I) of such Code is amended by striking 2
‘‘TIN’’ and inserting ‘‘social security number (as de-3
fined in section 24(e)(2))’’. 4
(b) E
ARNEDINCOMETAXCREDIT.— 5
(1) I
N GENERAL.—Section 32(m) of such Code 6
is amended by striking ‘‘a social security number 7
issued to an individual by the Social Security Ad-8
ministration (other than a social security number 9
issued pursuant to clause (II) (or that portion of 10
clause (III) that relates to clause (II)) of section 11
205(c)(2)(B)(i) of the Social Security Act) on or be-12
fore the due date for filing the return for the taxable 13
year’’ and inserting ‘‘a social security number (as 14
defined in section 24(e)(2))’’. 15
(2) C
ONFORMING AMENDMENT .—Section 16
6213(g)(2)(F) of such Code is amended by striking 17
‘‘taxpayer identification number’’ and inserting ‘‘so-18
cial security number (as defined in section 19
24(e)(2))’’. 20
(c) E
FFECTIVEDATE.—The amendments made by 21
this section shall apply to taxable years beginning after 22
December 31, 2025. 23
Æ
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