This bill requires work-authorized Social Security numbers for both the child and taxpayer to claim the child tax credit. It extends current SSN requirements and treats missing SSNs as mathematical errors for tax assessment purposes.
Latest Action
Referred to the House Committee on Ways and Means.
AI Summary
Plain-English explanation of this bill
This bill requires work-authorized Social Security numbers for both the child and taxpayer to claim the child tax credit. It extends current SSN requirements and treats missing SSNs as mathematical errors for tax assessment purposes.
Last updated: 1/5/2026
Official Summary
Congressional Research Service summary
<p><strong>No Child Tax Credit for Illegals Act of 2025</strong></p><p>This bill extends and expands the Social Security number (SSN) identification requirements for claiming the child tax credit. The bill also provides that the omission of a correct SSN related to a child tax credit claim is to be treated as a mathematical error for certain purposes.</p><p>Under current law, to claim the child tax credit, a taxpayer must provide a work-authorized SSN (issued prior to the due date of the federal income tax return) for each qualifying child. Beginning in 2026, to claim the child tax credit, a taxpayer must provide a valid taxpayer identification number (issued on or before the due date of the federal income tax return) for each qualifying child.</p><p>Under the bill, to claim the child tax credit, a taxpayer must provide a work-authorized SSN (issued before the due date of the federal tax return) for (1) each qualifying child; and (2) the taxpayer, the taxpayer and the taxpayer’s spouse (if filing jointly), or either the taxpayer or the taxpayer’s spouse (if either is a member of the Armed Forces).</p><p>Finally, the bill provides that the omission of a correct SSN related to a claim for the child tax credit is a mathematical error for purposes of certain tax assessment and collection procedures. </p>
Key Points
Main provisions of the bill
Requires work-authorized SSN for child tax credit
Applies to both child and taxpayer
Extends current SSN requirements beyond 2025
Treats missing SSNs as mathematical errors
Targets undocumented immigrant claims
How This Impacts Americans
Potential effects on citizens and communities
Families without work-authorized SSNs would be ineligible for the child tax credit. Tax enforcement would be simplified through mathematical error treatment. The policy targets unauthorized immigrant families with U.S.-born children.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
547, 119th Congress (2025). "No Child Tax Credit for Illegals Act of 2025". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-547
