The WALL Act of 2025 is a bill that does two main things: it appropriates $25 billion for constructing a physical barrier along the U.S.-Mexico border, and it makes significant changes to immigration-related policies and tax rules.

On the immigration side, the bill strengthens employment verification requirements for noncitizens applying for government benefits. It requires federal agencies to use E-Verify (an employment eligibility confirmation system) to check that noncitizens seeking benefits like housing assistance, food programs, and other social services have legal work authorization. If they don't have the proper immigration status, they'll be denied these benefits. The bill also increases penalties for illegal border crossing—first-time offenders face up to 6 months in jail and fines between $3,000-$10,000, while repeat offenders face up to 2 years in jail. Additionally, noncitizens who overstay their authorized period face a civil penalty of $50 per month they remain in the country.

The bill also changes tax rules in ways that primarily affect noncitizens and mixed-status families. It requires that anyone claiming tax credits for children or dependents must provide valid Social Security numbers for everyone on the return. Importantly, people without legal work authorization cannot be claimed for these credits. The bill also introduces a new fee for tax returns that include people with Individual Taxpayer Identification Numbers (often used by undocumented immigrants), and it requires the IRS to verify that Social Security numbers submitted on tax returns are valid and match government records.

Overall, this bill combines border wall funding with stricter verification requirements for government benefits and tax credits, making it harder for noncitizens without legal status to access federal assistance programs.

WALL Act of 2025

Britt, Katie Boyd

WALL Act of 2025 This bill appropriates $25 billion for the construction of a wall on the U.S.-Mexico border and addresses other issues related to immigration.As offsets to this spending, the bill restricts the child tax credit, earned income credits, and lifetime learning credits to those with Social Security numbers who are not prohibited from employment in the United States. Also, individuals who file taxes using an individual taxpayer identification number (ITIN) instead of a Social Security number must pay a fee ($300 for each individual on the tax return using an ITIN).The bill restricts eligibility for certain federally&nbsp;funded benefits, including unemployment compensation, supplemental nutrition assistance, and housing benefits, to those eligible to work in the United States. Agencies administering such benefits must use the E-Verify program to confirm the eligibility of applicants for such benefits.This bill also sets fines for non-U.S. nationals (aliens under federal law) who improperly enter the United States or overstay their visas.