A bill to amend the Internal Revenue Code of 1986 to require taxpayers claiming the child and earned income tax credits, and their qualifying children, to have a valid social security number for employment purposes.

3/12/2024, 4:13 AM

Summary of Bill S 3798

Bill 118 s 3798, also known as the "Child and Earned Income Tax Credit Integrity Act," aims to amend the Internal Revenue Code of 1986. The main purpose of this bill is to require taxpayers who are claiming the child and earned income tax credits to have a valid social security number for employment purposes. This means that both the taxpayer and their qualifying children must have a valid social security number in order to be eligible for these tax credits.

The bill is designed to ensure that only individuals who are legally authorized to work in the United States are able to claim these tax credits. By requiring a valid social security number for employment purposes, the bill aims to prevent fraud and abuse of the child and earned income tax credits.

Overall, Bill 118 s 3798 seeks to promote integrity in the tax system and ensure that only eligible individuals are able to benefit from these tax credits. It is important for taxpayers to comply with this requirement in order to avoid any potential penalties or consequences for claiming these credits without a valid social security number.

Congressional Summary of S 3798

This bill requires taxpayers who claim the child and earned income tax credits, and their qualifying children, to have a Social Security account number that is issued by the Social Security Administration prior to the tax return due date. This identification must indicate that the taxpayer has work authorization.

Read the Full Bill

Formatted Text PDF Formatted XML

Current Status of Bill S 3798

Bill S 3798 is currently in the status of Bill Introduced since February 12, 2024. Bill S 3798 was introduced during Congress 118 and was introduced to the Senate on February 12, 2024. Bill S 3798's most recent activity was Read twice and referred to the Committee on Finance. as of February 12, 2024

Bipartisan Support of Bill S 3798

Total Number of Sponsors

Democrat Sponsors

Republican Sponsors

Unaffiliated Sponsors

Total Number of Cosponsors

Democrat Cosponsors

Republican Cosponsors

Unaffiliated Cosponsors

Policy Area and Potential Impact of Bill S 3798

Primary Policy Focus

Alternate Title(s) of Bill S 3798

A bill to amend the Internal Revenue Code of 1986 to require taxpayers claiming the child and earned income tax credits, and their qualifying children, to have a valid social security number for employment purposes.