The SECURE Benefits Act of 2025 requires taxpayers claiming the child tax credit, earned income tax credit, saver's credit, and certain education credits to have valid Social Security numbers, with stricter requirements for individuals with temporary work authorization. The bill creates a new "temporary work-authorized" Social Security number for people granted temporary work permits by the Department of Homeland Security, and requires the IRS to verify with DHS that such authorization is still valid when these credits are claimed. The legislation imposes significant penalties—up to $5,000 or the credit amount, whichever is greater—on anyone fraudulently claiming credits with expired or invalid work authorization, though exceptions exist for reasonable cause and good faith errors. Most provisions take effect on January 1, 2027, affecting millions of taxpayers who claim these credits, particularly immigrants with temporary legal status and their U.S. citizen children. The bill also requires coordination between the Social Security Administration, IRS, and Department of Homeland Security to share information about work authorization status.
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