No Child Tax Credit for Illegals Act of 2025

House Bill

H.R. 547

119th Congress

No Child Tax Credit for Illegals Act of 2025

In Committee

Introduced:Jan 16, 2025

Primary Sponsor

Debbie Dingell

Representative

Democratic

MI-6

Cosponsors

9

Quick Stats

Policy Area

Taxation

Summary

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.

SponsorDebbie Dingell (D-MI)

Introduced1/16/2025

StatusReferred to the House Committee on Ways and Means.

ChamberHouse

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Vote Prediction

No Child Tax Credit for Illegals Act of 2025

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.

Community Breakdown

Pass

0%

Fail

0%

0 predictions

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.

Bill Number: 547
Sponsor: Debbie Dingell (D-MI)
Introduced: 1/16/2025
Status: Referred to the House Committee on Ways and Means.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: No Child Tax Credit for Illegals Act of 2025
Bill Number: 547
Sponsor: Debbie Dingell (D-MI)
Status: Referred to the House Committee on Ways and Means.
Introduced: 1/16/2025
Summary: 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.

Data from Congress.gov

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

No Child Tax Credit for Illegals Act of 2025This 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.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.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).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.

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

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