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Tax Credit Changes: Social Security Number Required for Child and Earned Income.

New rules require a Social Security Number (SSN) for each child and taxpayer to claim the child tax credit and earned income tax credit. This means individuals without a valid SSN, issued to U.S. citizens or in specific cases, will not be able to claim these credits. The changes will take effect starting with the 2026 tax year.
Key points
To claim the child tax credit, both the taxpayer and the qualifying child must have a Social Security Number (SSN) issued to a U.S. citizen or under specific conditions.
Similarly, to claim the earned income tax credit, a Social Security Number (SSN) issued to a U.S. citizen or under specific conditions will be required.
The Social Security Number must be issued before the tax return's due date.
These changes will apply to tax years beginning after December 31, 2025.
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Introduced
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Additional Information
Print number: 119_HR_778
Sponsor: Rep. Higgins, Clay [R-LA-3]
Process start date: 2025-01-28
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Summarized by: gemini-2.5-flash
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Safeguarding American Workers’ Benefits Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_778.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-01-28.

What are the main provisions?

Key points include:

  • To claim the child tax credit, both the taxpayer and the qualifying child must have a Social Security Number (SSN) issued to a U.S. citizen or under specific conditions.
  • Similarly, to claim the earned income tax credit, a Social Security Number (SSN) issued to a U.S. citizen or under specific conditions will be required.
  • The Social Security Number must be issued before the tax return's due date.
  • These changes will apply to tax years beginning after December 31, 2025.
What is the specific legal status?

The current status is Introduced.

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 Rep. Higgins, Clay [R-LA-3].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Family Benefits