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No Child Tax Credit for Illegals Act of 2025
2/14/2025, 1:38 PM
Summary of Bill HR 547
Under current law, individuals are able to claim the child tax credit without providing a social security number for the child. This has led to instances of individuals fraudulently claiming the credit for children who do not actually exist or who are not their dependents. By requiring individuals to provide a social security number for each child claimed on their tax return, the bill aims to increase the integrity of the child tax credit program and prevent such fraudulent claims.
The bill does not make any changes to the eligibility requirements for the child tax credit itself. Individuals will still be able to claim the credit for qualifying children who meet the age, relationship, residency, and support requirements. The only change is the requirement to provide a social security number for each child claimed on the tax return. Overall, the Child Tax Credit Integrity Preservation Act seeks to ensure that the child tax credit is being claimed by individuals who are eligible to receive it, and to prevent fraud and abuse of the program. It is a bipartisan effort to strengthen the integrity of the tax system and protect taxpayer dollars.
Congressional Summary of HR 547
No Child Tax Credit for Illegals Act of 2025
This 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.
Current Status of Bill HR 547
Bipartisan Support of Bill HR 547
Total Number of Sponsors
2Democrat Sponsors
0Republican Sponsors
2Unaffiliated Sponsors
0Total Number of Cosponsors
0Democrat Cosponsors
0Republican Cosponsors
0Unaffiliated Cosponsors
0Policy Area and Potential Impact of Bill HR 547
Primary Policy Focus
Comments
Maisy Cole
10 months ago
Why do they want my SSN for this? This is so dumb. How will this even work?
Kailani Harrison
9 months ago
Why can't they give tax credit to all kids, no matter where they come from? This bill seems unfair to me. #confused
