Section 1 Short title
This Act may be cited as the “No Child Tax Credit for Illegals Act of 2025”.
No Child Tax Credit for Illegals Act of 2025
A BILL
To amend the Internal Revenue Code of 1986 to require an individual to provide a social security number to claim the child tax credit.
Sec. 2 Social security number required for child tax credit
In general— Section 24(e) of the Internal Revenue Code of 1986 is amended to read as follows:
“(e) Social security number required
“(1) In general—Except as provided in paragraph (2), no credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of the taxpayer (in the case of a joint return, of both spouses) and of such child on the return of tax for the taxable year.
“(2) Exception for members of armed services—In the case of an individual who is a member of the Armed Forces of the United States, paragraph (1) shall be applied by substituting “either spouse” for “both spouses” in such paragraph.
“(3) Social security number defined—For purposes of paragraph (1), the term “social security number” means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—
“(A) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and
“(B) before the due date for such return.”
Omission treated as mathematical or clerical error— Section 6213(g)(I) of such Code is amended by striking “TIN” and inserting “social security number (as defined in section 24(e)”.
Conforming amendment— Section 24(h) of such Code is amended by striking paragraph (7).
Effective date— The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.