No Child Tax Credit for Illegals Act of 2025
No Child Tax Credit for Illegals Act of 2025
Plain Language Summary
# Summary of HR 547: No Child Tax Credit for Illegals Act of 2025 **What the Bill Would Do** This bill would tighten rules around who can claim the federal Child Tax Credit, a tax benefit that reduces the amount of federal income tax families owe. Currently, taxpayers must provide a work-authorized Social Security number for each child to claim the credit. The bill would strengthen this requirement by mandating that both the taxpayer (and spouse, if filing jointly) AND each qualifying child must have a work-authorized Social Security number issued before the tax return deadline.
It also treats missing or incorrect Social Security numbers as mathematical errors rather than potentially being handled differently. **Who It Affects** The bill primarily targets families where parents or children lack work-authorized Social Security numbers, which includes immigrants without legal authorization to work in the United States. The legislation could reduce the child tax credit for households that cannot meet the stricter identification requirements. **Current Status** HR 547 was introduced in the 119th Congress by Representative Jefferson Van Drew (R-NJ) and is currently in committee, meaning it has not yet been debated or voted on by the full House of Representatives.
CRS Official Summary
No Child Tax Credit for Illegals Act of 2025This 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.
Latest Action
Referred to the House Committee on Ways and Means.