Bill > HR547

This bill amends the Internal Revenue Code to require taxpayers to provide a Social Security number (SSN) in order to claim the Child Tax Credit, with some specific conditions and exceptions. Under the proposed legislation, taxpayers would need to include their own SSN (and their spouse's SSN on joint returns) and their child's SSN on their tax return to be eligible for the credit. The bill introduces an exception for members of the U.S. Armed Forces, who would only need one spouse's SSN. Additionally, the SSN must be issued to a U.S. citizen or under specific Social Security Administration guidelines, and must have been issued before the tax return's due date. The bill also modifies how missing SSNs are treated, classifying such omissions as a mathematical or clerical error, which can trigger different IRS processing procedures. By explicitly requiring SSNs, the bill aims to prevent individuals without legal status from claiming the Child Tax Credit, which is reflected in the bill's title, the "No Child Tax Credit for Illegals Act of 2025". These changes would apply to tax years beginning after the date of the Act's enactment.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/547/all-info