# Plain Language Summary: Social Security Number Requirements for Tax Credits

This bill would change the rules for claiming two popular tax credits: the Child Tax Credit and the Earned Income Tax Credit. Starting immediately, anyone who wants to claim these credits would need to have a valid Social Security number that's specifically issued for employment purposes. The same requirement would apply to any children listed on the claim.

Right now, people can claim these credits using Individual Taxpayer Identification Numbers (ITINs), which are issued by the IRS to people who don't have Social Security numbers—including many undocumented immigrants, temporary visa holders, and others. This bill would eliminate that option. If you or your qualifying children don't have an employment-authorized Social Security number, you wouldn't be able to claim these credits, even if you otherwise qualify.

The practical impact would be significant for millions of families. The Child Tax Credit currently provides up to $2,000 per child, and the Earned Income Tax Credit can be worth thousands of dollars for low and moderate-income working families. Families who rely on ITINs would lose access to these benefits entirely. This would particularly affect mixed-status families (where some members have Social Security numbers and others don't), immigrant families, and others without employment authorization. For these households, it could mean losing substantial refunds or credits they currently receive when filing taxes.

A bill to amend 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.

Hyde-Smith, Cindy

 <p>This bill requires taxpayers who claim the child and earned income tax credits, and their qualifying children, to have a Social Security account number that is issued by the Social Security Administration prior to the tax return due date. This identification must indicate that the taxpayer has work authorization.</p>