119th (2025–2027)
H.R. 778
This bill modifies tax code requirements for two major tax credits: the Child Tax Credit and the Earned Income Tax Credit. Under current law, taxpayers can claim these credits using various tax identification numbers; this bill would restrict eligibility to only those with valid Social Security numbers issued by the Social Security Administration. Specifically, the bill would require taxpayers claiming the Child Tax Credit to provide their own Social Security number (and their spouse's if filing jointly) along with their qualifying child's Social Security number, and would similarly tighten requirements for the Earned Income Tax Credit. The changes apply to tax years beginning after December 31, 2025, giving taxpayers and the IRS over a year to prepare for implementation. The bill affects millions of working families and parents who claim these credits, though those unable to obtain a valid Social Security number would become ineligible to receive these benefits.