Bill > S3798

This bill amends 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. Specifically, it requires taxpayers to include the social security number of their qualifying child and the taxpayer (and spouse, if a joint return) on their tax return in order to claim the child tax credit. It also modifies the criteria for the earned income credit to exclude social security numbers that do not indicate the individual is authorized to work in the United States. These changes would apply to taxable years beginning after December 31, 2023.