H.R. 778

119 HR 778 IH: Safeguarding American Workers’ Benefits Act
 U.S. House of Representatives
 2025-01-28
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 I  119th CONGRESS  1st Session  H. R. 778  IN THE HOUSE OF REPRESENTATIVES   January 28, 2025   Mr. Higgins of Louisiana  (for himself,  Mr. Cline ,  Mr. Davidson ,  Mr. Clyde ,  Mr. Norman ,  Mr. Weber of Texas ,  Mr. Tiffany ,  Mrs. Miller of Illinois ,  Mr. Roy ,  Mr. Perry ,  Mr. Gill of Texas ,  Mr. Rouzer ,  Mr. Brecheen ,  Mr. Biggs of Arizona ,  Mrs. Luna ,  Mr. Cloud ,  Mr. McGuire ,  Mr. Harris of Maryland ,  Mr. Burlison , and  Ms. Mace ) 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 modify the social security number requirements for claiming the child tax credit and earned income tax credit.
1.
Short title
This Act may be cited as the   Safeguarding American Workers’ Benefits Act  .
2.
Modification of social security number requirements for claiming the child tax credit and earned income tax credit
(a)
Child tax credit
(1)
In general
 Section 24(e)  of the Internal Revenue Code of 1986 is amended to read as follows:
(e)
Social security number 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 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)
Social security number defined
For purposes of this subsection, 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.
 .
(2)
Conforming amendment
Section 6213(g)(2)(I) of such Code is amended by striking  TIN  and inserting  social security number (as defined in section 24(e)(2)) .
(b)
Earned income tax credit
(1)
In general
Section 32(m) of such Code is amended by striking  a social security number issued to an individual by the Social Security Administration (other than a social security number issued pursuant to 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) on or before the due date for filing the return for the taxable year  and inserting  a social security number (as defined in section 24(e)(2)) .
(2)
Conforming amendment
Section 6213(g)(2)(F) of such Code is amended by striking  taxpayer identification number  and inserting  social security number (as defined in section 24(e)(2)) .
(c)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.