This bill would require taxpayers claiming the child tax credit or earned income tax credit to provide valid Social Security numbers for themselves, their spouses (if filing jointly), and any qualifying children. Critically, the Social Security numbers must be issued to U.S. citizens or certain authorized work visa holders and must indicate the individual is authorized to work in the United States—excluding numbers issued to other visa categories. The bill affects millions of American families who claim these tax credits, potentially making some ineligible if they cannot provide compliant Social Security numbers. The changes would take effect for tax years beginning after December 31, 2025, giving taxpayers about a year to prepare. No new funding is appropriated by this bill; it operates through changes to existing Internal Revenue Code provisions.
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