[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7991 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 7991

    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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 2024

Mr. Higgins of Louisiana (for himself, Mr. Davidson, Mr. Rosendale, Mr. 
Perry, Mr. Crane, Ms. Boebert, Mr. Ogles, Mr. Clyde, Mr. Burlison, Mr. 
 Duncan, Mr. Brecheen, Mrs. Miller of Illinois, Mr. Norman, Mrs. Luna, 
 Mr. Cline, Mr. Donalds, Mr. Posey, Mrs. Harshbarger, Mr. DesJarlais, 
Mr. Biggs, Mr. Harris, Mr. Weber of Texas, Mr. Cloud, Mr. Roy, Mr. Good 
 of Virginia, Mr. Bishop of North Carolina, Mr. Tiffany, Mr. Green of 
 Tennessee, Mr. Mast, Ms. Greene of Georgia, and Mr. Mills) introduced 
  the following bill; which was referred to the Committee on Ways and 
                                 Means

_______________________________________________________________________

                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Safeguarding American Workers' 
Benefits Act''.

SEC. 2. MODIFICATION OF SOCIAL SECURITY NUMBER REQUIREMENTS FOR 
              CLAIMING THE CHILD TAX CREDIT AND EARNED INCOME TAX 
              CREDIT.

    (a) Child Tax Credit.--
            (1) 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.''.
            (2) Application to taxable years beginning in 2025.--
        Section 24(h) of such Code is amended--
                    (A) by striking subparagraph (C) of paragraph (4), 
                and
                    (B) by striking paragraph (7).
            (3) 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))''.
    (b) Earned Income Tax Credit.--
            (1) 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))''.
            (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))''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2024.
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