Saving American Workers’ Benefits Act of 2025
Sponsored By: Senator Cindy Hyde-Smith
Introduced
Summary
Tighter Social Security number rules for the Child Tax Credit and Earned Income Credit. The bill changes which SSNs count when taxpayers claim these refundable credits and updates related IRS math-error language.
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- Families with qualifying children: Taxpayers must list the child’s SSN and the SSNs of the taxpayer and spouse on the return. Each SSN must be issued by the Social Security Administration before the return due date and must indicate the holder is authorized to work in the United States.
- Earned Income Credit claimants: The bill changes EIC identification rules to explicitly cover SSNs that do not indicate work authorization, altering which SSNs are considered for EIC eligibility.
- IRS rules and timing: It replaces references to a "TIN" with "social security number" in key math-error provisions and removes a conforming paragraph from the CTC rules. These changes apply to taxable years beginning after December 31, 2025.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
New SSN rules for family tax credits
If enacted, this bill would tighten SSN rules for the Child Tax Credit and Earned Income Credit. To claim the Child Tax Credit, your return would have to list the child's SSN and your SSN. If you file jointly, the spouse's SSN would also have to be on the return. For the Child Tax Credit, an SSN would count only if SSA issued it to a U.S. citizen or under a specific SSA rule. The SSN must have been issued before your tax return due date. The bill would exclude SSNs that do not indicate the person is authorized to work in the United States. The Earned Income Credit rules would be rewritten to change which SSNs are referenced. The IRS math-error rules would also be changed to use SSNs where they now use other taxpayer IDs. These changes would take effect for tax years starting after December 31, 2025. If you lack these qualifying SSNs, you could be denied the Child Tax Credit or the Earned Income Credit.
Sponsors & CoSponsors
Sponsor
Cindy Hyde-Smith
MS • R
Cosponsors
Mike Lee
UT • R
Sponsored 1/28/2025
Roll Call Votes
No roll call votes available for this bill.
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