II
119THCONGRESS
1
STSESSION S. 268
To amend the Internal Revenue Code of 1986 to require taxpayers claiming
the child and earned income tax credits, and their qualifying children,
to have a valid social security number for employment purposes.
IN THE SENATE OF THE UNITED STATES
JANUARY28, 2025
Mrs. H
YDE-SMITH(for herself and Mr. LEE) introduced the following bill;
which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to require
taxpayers claiming the child and earned income tax cred-
its, and their qualifying children, to have a valid social
security number for employment purposes.
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 ‘‘Saving American 4
Workers’ Benefits Act of 2025’’. 5
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•S 268 IS
SEC. 2. CHILD TAX CREDIT IDENTIFICATION REQUIRE-1
MENTS. 2
(a) I
NGENERAL.—Subsection (e) of section 24 of the 3
Internal Revenue Code of 1986 is amended to read as fol-4
lows: 5
‘‘(e) I
DENTIFICATIONREQUIREMENTS.— 6
‘‘(1) I
N GENERAL.—No credit shall be allowed 7
under this section to a taxpayer with respect to any 8
qualifying child unless the taxpayer includes the so-9
cial security number of— 10
‘‘(A) such child, and 11
‘‘(B) the taxpayer (and, in the case of a 12
joint return, the taxpayer’s spouse), 13
on the return of tax for the taxable year. 14
‘‘(2) S
OCIAL SECURITY NUMBER .—For pur-15
poses of paragraph (1), with respect to an individual 16
and a taxable year, the term ‘social security number’ 17
means a social security number issued to an indi-18
vidual by the Social Security Administration, but 19
only if the social security number 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
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•S 268 IS
‘‘(B) before the due date for the return of 1
tax for such taxable year. 2
Such term shall not include any social security num-3
ber which does not indicate that the individual to 4
whom the number is issued is authorized to work in 5
the United States.’’. 6
(b) M
ATHERRORAUTHORITY.— 7
(1) Subparagraph (I) of section 6213(g)(2) of 8
the Internal Revenue Code of 1986 is amended by 9
striking ‘‘TIN’’ and inserting ‘‘social security num-10
ber’’. 11
(2) Subparagraph (L) of section 6213(g)(2) of 12
such Code is amended— 13
(A) by striking ‘‘a TIN’’ and inserting ‘‘a 14
TIN or social security number, as applicable,’’, 15
and 16
(B) by striking ‘‘such TIN’’ both places it 17
appears and inserting ‘‘such TIN or social secu-18
rity number’’. 19
(c) C
ONFORMINGAMENDMENT.—Subsection (h) of 20
section 24 of the Internal Revenue Code of 1986 is amend-21
ed by striking paragraph (7). 22
(d) E
FFECTIVEDATE.—The amendments made by 23
this section shall apply to taxable years beginning after 24
December 31, 2025. 25
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SEC. 3. EARNED INCOME CREDIT IDENTIFICATION RE-1
QUIREMENTS. 2
(a) I
NGENERAL.—Subsection (m) of section 32 of 3
the Internal Revenue Code of 1986 is amended by striking 4
‘‘clause (II) (or that portion of clause (III) that relates 5
to clause (II)) of section 205(c)(2)(B)(i) of the Social Se-6
curity Act’’ and inserting ‘‘subclause (II) (or that portion 7
of subclause (III) that relates to subclause (II)) of section 8
205(c)(2)(B)(i) of the Social Security Act, or any other 9
social security number which does not indicate that the 10
individual to whom the number is issued is authorized to 11
work in the United States’’. 12
(b) E
FFECTIVEDATE.—The amendment made by 13
this section shall apply to taxable years beginning after 14
December 31, 2025. 15
Æ
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