Section 1 Short title
This Act may be cited as the “Safeguarding American Workers’ Benefits Act”.
Safeguarding American Workers’ Benefits Act
A BILL
To amend the Internal Revenue Code of 1986 to modify the social security number requirements for claiming the child tax credit and earned income tax credit.
Sec. 2 Modification of social security number requirements for claiming the child tax credit and earned income tax credit
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 requirements
“(1) In general—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) Social security number defined—For purposes of this subsection, 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.”
Conforming amendment— Section 6213(g)(2)(I) of such Code is amended by striking “TIN” and inserting “social security number (as defined in section 24(e)(2))”.
Earned income tax credit—
In general— Section 32(m) of such Code is amended by striking “a social security number issued to an individual by the Social Security Administration (other than a social security number issued pursuant to clause (II) (or that portion of clause (III) that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act) on or before the due date for filing the return for the taxable year” and inserting “a social security number (as defined in section 24(e)(2))”.
Conforming amendment— Section 6213(g)(2)(F) of such Code is amended by striking “taxpayer identification number” and inserting “social security number (as defined in section 24(e)(2))”.
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2025.