Safeguarding American Workers’ Benefits Act
Sponsored By: Representative Higgins, Clay [R-LA-3]
Introduced
Summary
Tightens Social Security number rules for refundable child-related tax credits. This bill would make specific kinds of Social Security numbers a formal requirement to claim the Child Tax Credit and the Earned Income Tax Credit.
Show full summary
- Families with children: Claimants of the Child Tax Credit would have to include the taxpayer's SSN and each qualifying child's SSN on the tax return as a condition for the credit. Joint filers would need SSNs for both spouses.
- Earned income credit claimants: The Earned Income Tax Credit would use the same narrowed SSN definition as the Child Tax Credit when claiming the credit.
- Tax administration: Several code cross-references would replace broader "TIN" or "taxpayer identification number" language with this SSN definition, changing how SSNs are named in certain procedural rules.
- Timing: The changes would apply to taxable years beginning after December 31, 2025.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 2 costs, 0 mixed.
New SSN rule for Child Tax Credit
If enacted, this bill would bar the Child Tax Credit unless your tax return includes Social Security Numbers (SSNs) for you and any qualifying child. If you file jointly, your spouse's SSN must also be on the return. The SSNs must be SSA-issued to a U.S. citizen or issued under the specified clause of the Social Security Act. The SSNs must have been issued before the tax return due date. The rule would apply to tax years starting after December 31, 2025.
New SSN rule for Earned Income Credit
If enacted, you would only be able to claim the Earned Income Tax Credit if your return includes a Social Security Number that meets the new definition. That SSN must be SSA-issued to a U.S. citizen or issued under the specified clause of the Social Security Act. The SSN must have been issued before the tax return due date. This change would apply to tax years starting after December 31, 2025.
Sponsors & CoSponsors
Sponsor
Higgins, Clay [R-LA-3]
LA • R
Cosponsors
Rep. Cline, Ben [R-VA-6]
VA • R
Sponsored 1/28/2025
Davidson
OH • R
Sponsored 1/28/2025
Rep. Clyde, Andrew S. [R-GA-9]
GA • R
Sponsored 1/28/2025
Norman
SC • R
Sponsored 1/28/2025
Rep. Weber, Randy K. Sr. [R-TX-14]
TX • R
Sponsored 1/28/2025
Tiffany
WI • R
Sponsored 1/28/2025
Rep. Miller, Mary E. [R-IL-15]
IL • R
Sponsored 1/28/2025
Rep. Roy, Chip [R-TX-21]
TX • R
Sponsored 1/28/2025
Rep. Perry, Scott [R-PA-10]
PA • R
Sponsored 1/28/2025
Rep. Gill, Brandon [R-TX-26]
TX • R
Sponsored 1/28/2025
Rep. Rouzer, David [R-NC-7]
NC • R
Sponsored 1/28/2025
Brecheen
OK • R
Sponsored 1/28/2025
Rep. Biggs, Andy [R-AZ-5]
AZ • R
Sponsored 1/28/2025
Rep. Luna, Anna Paulina [R-FL-13]
FL • R
Sponsored 1/28/2025
Rep. Cloud, Michael [R-TX-27]
TX • R
Sponsored 1/28/2025
McGuire
VA • R
Sponsored 1/28/2025
Rep. Harris, Andy [R-MD-1]
MD • R
Sponsored 1/28/2025
Rep. Burlison, Eric [R-MO-7]
MO • R
Sponsored 1/28/2025
Rep. Mace, Nancy [R-SC-1]
SC • R
Sponsored 1/28/2025
Moore (WV)
WV • R
Sponsored 1/31/2025
Biggs (SC)
SC • R
Sponsored 2/6/2025
Rep. Donalds, Byron [R-FL-19]
FL • R
Sponsored 2/11/2025
Van Drew
NJ • R
Sponsored 2/14/2025
Harris (NC)
NC • R
Sponsored 3/18/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov