Border Wall Act: Funding, Tax Changes, and Immigration Status Verification
The WALL Act of 2021 allocates $25 billion for the construction of a border wall with Mexico. It also introduces significant changes to tax provisions for child tax credits and earned income tax credits, requiring a Social Security number. Additionally, the act mandates the use of the E-Verify system for immigration status verification for individuals applying for federal benefits and housing assistance, potentially impacting access to these benefits for certain groups of citizens and residents.
Key points
Allocation of $25 billion for the construction of a physical barrier along the southern border of the United States.
Changes to tax credits: A valid Social Security number will be required for both the taxpayer and the child to receive the child tax credit or earned income tax credit. Individuals prohibited from working in the U.S. will not be able to use their Social Security number for these purposes.
Introduction of a $300 fee for each individual on a tax return who uses an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number.
Mandatory immigration status verification: Federal agencies and housing programs will be required to use the E-Verify system to confirm the immigration status of applicants for benefits if their eligibility depends on their ability to work in the U.S.
Increased penalties for illegal entry and overstaying, including minimum civil penalties ranging from $3,000 to $10,000, and additional penalties for each month of illegal stay.
Expired
Additional Information
Print number: 117_S_3146
Sponsor: Sen. Inhofe, James M. [R-OK]
Process start date: 2021-11-03