Safeguarding American Workers’ Benefits Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 778 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 778

    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.


_______________________________________________________________________


                    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.

    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 ``Safeguarding American Workers' 
Benefits Act''.

SEC. 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.
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