New Bill: Representative Jefferson Van Drew introduces H.R. 547: No Child Tax Credit for Illegals Act of 2025

We have received text from H.R. 547: No Child Tax Credit for Illegals Act of 2025. This bill was received on 2025-01-16, and currently has 9 cosponsors.

Here is a short summary of the bill:

This bill, titled the

No Child Tax Credit for Illegals Act of 2025

, proposes several amendments to the Internal Revenue Code of 1986, specifically concerning the Child Tax Credit. Below are the key provisions of the bill:

Social Security Number Requirement

The main purpose of the bill is to require taxpayers to include a valid social security number for themselves and each qualifying child when claiming the Child Tax Credit. This requirement is set out as follows:

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  General Rule:
  
  Taxpayers must provide their own social security number, and the social security number of any qualifying child, to be eligible for the Child Tax Credit.
  


• 
  
  Joint Returns:
  
  For couples filing jointly, both spouses must provide their social security numbers.
  


• 
  
  Exception for Armed Forces:
  
  Members of the Armed Forces may provide the social security number of either spouse instead of both.
  

Definition of Social Security Number

For the purposes of this bill, a "social security number" must be issued by the Social Security Administration and must be:

• 
  Granted to a citizen of the United States, or
  


• 
  Issued under specific conditions outlined in the Social Security Act.
  


• 
  It must be acquired before the due date for filing the tax return.
  

Omission as a Clerical Error

The bill also mandates that if a taxpayer fails to provide the required social security number, this omission will be treated as a mathematical or clerical error when processing the tax return.

Conforming Amendments

Additional adjustments are made to remove a specific paragraph from the existing law that pertains to taxpayer identification numbers (TINs), aligning it with the new requirement for social security numbers.

Effective Date

The proposed changes would apply to tax years that begin after the bill is enacted.

Relevant Companies

None found

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