Us Congress 2025-2026 Regular Session

Us Congress Senate Bill SB268 Compare Versions

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

Old	New	Differences
1	1	II
2	2	119THCONGRESS
3	3	1
4	4	STSESSION S. 268
5	5	To amend the Internal Revenue Code of 1986 to require taxpayers claiming
6	6	the child and earned income tax credits, and their qualifying children,
7	7	to have a valid social security number for employment purposes.
8	8	IN THE SENATE OF THE UNITED STATES
9	9	JANUARY28, 2025
10	10	Mrs. H
11	11	YDE-SMITH(for herself and Mr. LEE) introduced the following bill;
12	12	which was read twice and referred to the Committee on Finance
13	13	A BILL
14	14	To amend the Internal Revenue Code of 1986 to require
15	15	taxpayers claiming the child and earned income tax cred-
16	16	its, and their qualifying children, to have a valid social
17	17	security number for employment purposes.
18	18	Be it enacted by the Senate and House of Representa-1
19	19	tives of the United States of America in Congress assembled, 2
20	20	SECTION 1. SHORT TITLE. 3
21	21	This Act may be cited as the ‘‘Saving American 4
22	22	Workers’ Benefits Act of 2025’’. 5
23	23	VerDate Sep 11 2014 03:32 Feb 21, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S268.IS S268
24	24	kjohnson on DSK7ZCZBW3PROD with $$_JOB 2
25	25	•S 268 IS
26	26	SEC. 2. CHILD TAX CREDIT IDENTIFICATION REQUIRE-1
27	27	MENTS. 2
28	28	(a) I
29	29	NGENERAL.—Subsection (e) of section 24 of the 3
30	30	Internal Revenue Code of 1986 is amended to read as fol-4
31	31	lows: 5
32	32	‘‘(e) I
33	33	DENTIFICATIONREQUIREMENTS.— 6
34	34	‘‘(1) I
35	35	N GENERAL.—No credit shall be allowed 7
36	36	under this section to a taxpayer with respect to any 8
37	37	qualifying child unless the taxpayer includes the so-9
38	38	cial security number of— 10
39	39	‘‘(A) such child, and 11
40	40	‘‘(B) the taxpayer (and, in the case of a 12
41	41	joint return, the taxpayer’s spouse), 13
42	42	on the return of tax for the taxable year. 14
43	43	‘‘(2) S
44	44	OCIAL SECURITY NUMBER .—For pur-15
45	45	poses of paragraph (1), with respect to an individual 16
46	46	and a taxable year, the term ‘social security number’ 17
47	47	means a social security number issued to an indi-18
48	48	vidual by the Social Security Administration, but 19
49	49	only if the social security number is issued— 20
50	50	‘‘(A) to a citizen of the United States or 21
51	51	pursuant to subclause (I) (or that portion of 22
52	52	subclause (III) that relates to subclause (I)) of 23
53	53	section 205(c)(2)(B)(i) of the Social Security 24
54	54	Act, and 25
55	55	VerDate Sep 11 2014 03:32 Feb 21, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S268.IS S268
56	56	kjohnson on DSK7ZCZBW3PROD with $$_JOB 3
57	57	•S 268 IS
58	58	‘‘(B) before the due date for the return of 1
59	59	tax for such taxable year. 2
60	60	Such term shall not include any social security num-3
61	61	ber which does not indicate that the individual to 4
62	62	whom the number is issued is authorized to work in 5
63	63	the United States.’’. 6
64	64	(b) M
65	65	ATHERRORAUTHORITY.— 7
66	66	(1) Subparagraph (I) of section 6213(g)(2) of 8
67	67	the Internal Revenue Code of 1986 is amended by 9
68	68	striking ‘‘TIN’’ and inserting ‘‘social security num-10
69	69	ber’’. 11
70	70	(2) Subparagraph (L) of section 6213(g)(2) of 12
71	71	such Code is amended— 13
72	72	(A) by striking ‘‘a TIN’’ and inserting ‘‘a 14
73	73	TIN or social security number, as applicable,’’, 15
74	74	and 16
75	75	(B) by striking ‘‘such TIN’’ both places it 17
76	76	appears and inserting ‘‘such TIN or social secu-18
77	77	rity number’’. 19
78	78	(c) C
79	79	ONFORMINGAMENDMENT.—Subsection (h) of 20
80	80	section 24 of the Internal Revenue Code of 1986 is amend-21
81	81	ed by striking paragraph (7). 22
82	82	(d) E
83	83	FFECTIVEDATE.—The amendments made by 23
84	84	this section shall apply to taxable years beginning after 24
85	85	December 31, 2025. 25
86	86	VerDate Sep 11 2014 03:32 Feb 21, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S268.IS S268
87	87	kjohnson on DSK7ZCZBW3PROD with $$_JOB 4
88	88	•S 268 IS
89	89	SEC. 3. EARNED INCOME CREDIT IDENTIFICATION RE-1
90	90	QUIREMENTS. 2
91	91	(a) I
92	92	NGENERAL.—Subsection (m) of section 32 of 3
93	93	the Internal Revenue Code of 1986 is amended by striking 4
94	94	‘‘clause (II) (or that portion of clause (III) that relates 5
95	95	to clause (II)) of section 205(c)(2)(B)(i) of the Social Se-6
96	96	curity Act’’ and inserting ‘‘subclause (II) (or that portion 7
97	97	of subclause (III) that relates to subclause (II)) of section 8
98	98	205(c)(2)(B)(i) of the Social Security Act, or any other 9
99	99	social security number which does not indicate that the 10
100	100	individual to whom the number is issued is authorized to 11
101	101	work in the United States’’. 12
102	102	(b) E
103	103	FFECTIVEDATE.—The amendment made by 13
104	104	this section shall apply to taxable years beginning after 14
105	105	December 31, 2025. 15
106	106	Æ
107	107	VerDate Sep 11 2014 03:32 Feb 21, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\S268.IS S268
108	108	kjohnson on DSK7ZCZBW3PROD with $$_JOB