arrow_back Back to App

Mandatory Social Security Number with Work Authorization for Child and Earned Income Tax Credits.

This bill significantly changes the requirements for claiming the Child Tax Credit and the Earned Income Tax Credit. To qualify for these credits, both the taxpayer and the qualifying child must possess a valid Social Security Number (SSN) that explicitly indicates authorization to work in the United States. This change applies to tax years beginning after December 31, 2023, and may prevent individuals currently claiming these credits using SSNs without work authorization from receiving tax refunds.
Key points
Work Authorization SSN Requirement: To claim the Child Tax Credit, both the taxpayer and the child must have a Social Security Number issued with authorization to work in the U.S.
Change for Earned Income Credit: A similar requirement for a work-authorized SSN is introduced for the Earned Income Tax Credit.
Impact on Tax Refunds: Individuals currently claiming these credits using SSNs that do not indicate work authorization will lose the ability to claim them, directly reducing their potential tax refund.
Effective Date: The new rules apply to tax years beginning after December 31, 2023.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 118_S_3798
Sponsor: Sen. Hyde-Smith, Cindy [R-MS]
Process start date: 2024-02-12
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-flash-latest
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

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.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_3798.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2024-02-12.

What are the main provisions?

Key points include:

  • Work Authorization SSN Requirement: To claim the Child Tax Credit, both the taxpayer and the child must have a Social Security Number issued with authorization to work in the U.S.
  • Change for Earned Income Credit: A similar requirement for a work-authorized SSN is introduced for the Earned Income Tax Credit.
  • Impact on Tax Refunds: Individuals currently claiming these credits using SSNs that do not indicate work authorization will lose the ability to claim them, directly reducing their potential tax refund.
  • Effective Date: The new rules apply to tax years beginning after December 31, 2023.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Hyde-Smith, Cindy [R-MS].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

Taxes Family Migration