Border Wall Act: Funding, Tax Changes, and Immigration Status Verification
This act allocates $25 billion for the construction of a border wall with Mexico. It also modifies rules for tax credits, such as the child tax credit and earned income tax credit, requiring a Social Security Number (SSN) and excluding individuals without work authorization. Additionally, the act introduces fees for filing tax returns with an ITIN and mandates E-Verify for immigration status verification for certain federal benefits and housing assistance. It also increases financial penalties for illegal entry and overstaying visas.
Key points
Allocation of $25 billion for the construction of a border wall with Mexico.
Changes to tax credits: Social Security Number (SSN) required for child tax credit and earned income tax credit; individuals prohibited from employment are ineligible.
Introduction of a $300 fee for each individual with an ITIN included on a tax return.
Mandatory E-Verify for immigration status verification for applicants of certain federal benefits and housing programs.
Increased financial penalties for illegal entry (from $3,000 to $10,000) and overstaying (additional $50 per month).
Introduced
Additional Information
Print number: 119_S_293
Sponsor: Sen. Britt, Katie Boyd [R-AL]
Process start date: 2025-01-29