Official Summaries

No Child Tax Credit for Illegals Act of 2025

This bill extends and expands the Social Security number (SSN) identification requirements for claiming the child tax credit. The bill also provides that the omission of a correct SSN related to a child tax credit claim is to be treated as a mathematical error for certain purposes.

Under current law, to claim the child tax credit, a taxpayer must provide a work-authorized SSN (issued prior to the due date of the federal income tax return) for each qualifying child. Beginning in 2026, to claim the child tax credit, a taxpayer must provide a valid taxpayer identification number (issued on or before the due date of the federal income tax return) for each qualifying child.

Under the bill, to claim the child tax credit, a taxpayer must provide a work-authorized SSN (issued before the due date of the federal tax return) for (1) each qualifying child; and (2) the taxpayer, the taxpayer and the taxpayer’s spouse (if filing jointly), or either the taxpayer or the taxpayer’s spouse (if either is a member of the Armed Forces).

Finally, the bill provides that the omission of a correct SSN related to a claim for the child tax credit is a mathematical error for purposes of certain tax assessment and collection procedures. 

Current Full Text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 547 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 547

To amend the Internal Revenue Code of 1986 to require an individual to 
    provide a social security number to claim the child tax credit.


_______________________________________________________________________


                    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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Child Tax Credit for Illegals Act 
of 2025''.

SEC. 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.
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