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Border Wall Funding: Tax Credit Restrictions and Mandatory E-Verify for Benefits

This Act appropriates $25 billion for the construction of a physical barrier along the U.S.-Mexico border. To offset this cost, it significantly tightens eligibility requirements for major tax credits and federal benefits. Citizens and residents must now use a valid Social Security Number (SSN) for the Child Tax Credit and Earned Income Tax Credit, effectively excluding those who use ITINs. Furthermore, the law mandates the use of the E-Verify system to confirm work-authorized immigration status for non-citizens applying for various federal benefits, including housing assistance.
Key points
Public Spending: Appropriates $25 billion for the construction of a physical barrier along the southern border of the United States.
Tax Credit Changes: Requires a valid Social Security Number (SSN) for the taxpayer and the qualifying child to claim the Child Tax Credit and the Earned Income Tax Credit, excluding individuals using ITINs from these benefits.
ITIN Filing Fees: Imposes a $300 fee for each individual (including spouse or dependent) listed on a tax return who uses an Individual Taxpayer Identification Number (ITIN).
Benefit Verification: Mandates that state and federal agencies (including housing programs) use the E-Verify system to confirm that non-citizens applying for benefits have an immigration status that allows them to work in the United States.
Fines for Illegal Entry: Establishes minimum civil penalties ranging from $3,000 to $10,000 for illegal entry or re-entry after removal, and a $50 monthly fine for aliens who overstay their authorized period.
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Additional Information
Print number: 118_S_332
Sponsor: Sen. Britt, Katie Boyd [R-AL]
Process start date: 2023-02-09