WALL Act of 2025
Sponsored By: Senator Katie Britt
Introduced
Summary
$25.0 billion border wall funding is the bill's central aim. It also ties access to several tax credits and federal benefits to verified work-eligible immigration status and adds fees for ITIN users.
Show full summary
- Families and taxpayers: Child Tax Credit, Earned Income Tax Credit, and education credits would require valid Social Security numbers and exclude those barred from employment. Filers using an Individual Taxpayer Identification Number must pay a $300 fee for each person on the return.
- Benefit applicants and housing programs: Noncitizen applicants whose benefits depend on work authorization must be checked with E-Verify for programs like unemployment, SNAP, and Department of Housing and Urban Development housing, and agencies must deny benefits to those without proper status.
- Border construction: The bill provides $25.0 billion, available until expended, for a physical barrier along the U.S.–Mexico southern land border.
*Appropriates $25.0 billion for border construction, increasing federal spending by $25.0 billion.*
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 0 benefits, 4 costs, 1 mixed.
New SSN checks for family tax credits
If enacted, the Child Tax Credit, the American Opportunity Credit, the Lifetime Learning Credit, and specified EITC rules would require SSA-issued Social Security numbers by the return due date. For the Child Tax Credit, returns would need the child's name and valid SSA numbers for the filer (and spouse if joint) and the child. The Treasury and Social Security would be allowed to verify SSNs on returns and related documents and could delay or reject filings with invalid or expired numbers.
$25 billion for southern border barrier
If enacted, the government would provide $25 billion to build a physical barrier along the U.S.–Mexico southern land border. The money would remain available until spent. The funds would be used only for that construction purpose.
E-Verify for federal benefits and housing
If enacted, federal agencies and HUD would be required to use E-Verify to check that noncitizen applicants who must have work authorization actually do. State agencies, public housing agencies, and housing owners would also use E-Verify and could deny benefits or HUD-assisted housing if status is not confirmed. Agencies must write rules to implement these checks starting at enactment.
Higher fines and jail for illegal entry
If enacted, people who stay past their authorized visit would face a civil penalty of $50 per month they remained beyond authorization. The bill would also increase criminal penalties for illegal entry: a first offense could bring up to 6 months in jail; later offenses up to 2 years. Civil fines for illegal entry or many reentries would generally range from $3,000 to $10,000, with some statutory exceptions.
New $300 fee per ITIN on returns
If enacted, taxpayers living in the U.S. would pay $300 for each person on their tax return who has an Individual Taxpayer Identification Number (ITIN). There is an exception if the ITIN holder reported their Social Security number was stolen or misused. The fee applies to returns with due dates after enactment.
Sponsors & CoSponsors
Sponsor
Katie Britt
AL • R
Cosponsors
Ted Cruz
TX • R
Sponsored 1/29/2025
James Risch
ID • R
Sponsored 1/29/2025
John Barrasso
WY • R
Sponsored 1/29/2025
Mike Rounds
SD • R
Sponsored 1/29/2025
Roger Wicker
MS • R
Sponsored 1/29/2025
Roll Call Votes
No roll call votes available for this bill.
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