S. 268

119 S268 IS: Saving American Workers’ Benefits Act of 2025
 U.S. Senate
 2025-01-28
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  1st Session  S. 268  IN THE SENATE OF THE UNITED STATES   January 28, 2025   Mrs. Hyde-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 credits, and their qualifying children, to have a valid social security number for employment purposes.
1.
Short title
This Act may be cited as the   Saving American Workers’ Benefits Act of 2025  .
2.
Child tax credit identification requirements
(a)
In general
Subsection (e) of  section 24  of the Internal Revenue Code of 1986 is amended to read as follows:
(e)
Identification requirements
(1)
In general
No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of—
(A)
such child, and
(B)
the taxpayer (and, in the case of a joint return, the taxpayer's spouse),
 on the return of tax for the taxable year.
(2)
Social security number
For purposes of paragraph (1), with respect to an individual and a taxable year, the term  social security number  means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—
(A)
to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and
(B)
before the due date for the return of tax for such taxable year.
 Such term shall not include any social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States.
 .
(b)
Math error authority
(1)
Subparagraph (I) of  section 6213(g)(2)  of the Internal Revenue Code of 1986 is amended by striking  TIN  and inserting  social security number .
(2)
Subparagraph (L) of section 6213(g)(2) of such Code is amended—
(A)
by striking  a TIN  and inserting  a TIN or social security number, as applicable, , and
(B)
by striking  such TIN  both places it appears and inserting  such TIN or social security number .
(c)
Conforming amendment
Subsection (h) of  section 24  of the Internal Revenue Code of 1986 is amended by striking paragraph (7).
(d)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
3.
Earned income credit identification requirements
(a)
In general
Subsection (m) of  section 32  of the Internal Revenue Code of 1986 is amended by striking  clause (II) (or that portion of clause (III) that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act  and inserting  subclause (II) (or that portion of subclause (III) that relates to subclause (II)) of section 205(c)(2)(B)(i) of the Social Security Act, or any other social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States .
(b)
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.