H.R. 547

119 HR 547 IH: No Child Tax Credit for Illegals Act of 2025
 U.S. House of Representatives
 2025-01-16
 text/xml
 EN
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 I  119th CONGRESS  1st Session  H. R. 547  IN THE HOUSE OF REPRESENTATIVES   January 16, 2025   Mr. Van Drew  (for himself,  Mr. Crane ,  Ms. Hageman ,  Mr. Biggs of Arizona ,  Mr. Nehls ,  Mr. Sessions ,  Mr. Begich ,  Mr. Rose ,  Mr. Ogles , and  Mr. Issa ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to require an individual to provide a social security number to claim the child tax credit.
1.
Short title
This Act may be cited as the   No Child Tax Credit for Illegals Act of 2025  .
2.
Social security number required for child tax credit
(a)
In general
 Section 24(e)  of the Internal Revenue Code of 1986 is amended to read as follows:
(e)
Social security number required
(1)
In general
Except as provided in paragraph (2), 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 the taxpayer (in the case of a joint return, of both spouses) and of such child on the return of tax for the taxable year.
(2)
Exception for members of armed services
In the case of an individual who is a member of the Armed Forces of the United States, paragraph (1) shall be applied by substituting  either spouse  for  both spouses  in such paragraph.
(3)
Social security number defined
For purposes of paragraph (1), 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 such return.
 .
(b)
Omission treated as mathematical or clerical error
Section 6213(g)(I) of such Code is amended by striking  TIN  and inserting  social security number (as defined in section 24(e) .
(c)
Conforming amendment
Section 24(h) of such Code is amended by striking paragraph (7).
(d)
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.