Bill > HR778

This bill modifies the requirements for claiming two important tax credits - the Child Tax Credit (CTC) and the Earned Income Tax Credit (EITC) - by restricting who can use these credits based on social security number (SSN) eligibility. Specifically, the bill mandates that taxpayers can only claim these credits if they and their qualifying children have SSNs that were issued to U.S. citizens or certain authorized residents, and which were obtained before the tax return's due date. This means that individuals with SSNs issued under more limited circumstances (such as temporary work permits) would be ineligible for these credits. The changes would take effect for tax years beginning after December 31, 2025, giving taxpayers and the Internal Revenue Service time to prepare for the new requirements. The bill is titled the "Safeguarding American Workers' Benefits Act" and aims to more tightly control access to these tax credits by ensuring that only individuals with specific types of social security numbers can receive them.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/778/all-info