S268-119

1. Short title This Act may be cited as the Saving American Workers’ Benefits Act of 2025.

2. Child tax credit identification requirements Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended to read as follows: No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of— such child, and the taxpayer (and, in the case of a joint return, the taxpayer's spouse), For purposes of paragraph (1), with respect to an individual and a taxable year, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued— to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and before the due date for the return of tax for such taxable year. Subparagraph (I) of section 6213(g)(2) of the Internal Revenue Code of 1986 is amended by striking TIN and inserting social security number. Subparagraph (L) of section 6213(g)(2) of such Code is amended— by striking a TIN and inserting a TIN or social security number, as applicable,, and by striking such TIN both places it appears and inserting such TIN or social security number. Subsection (h) of section 24 of the Internal Revenue Code of 1986 is amended by striking paragraph (7). The amendments made by this section shall apply to taxable years beginning after December 31, 2025. (e)Identification requirements(1)In generalNo credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of—(A)such child, and(B)the taxpayer (and, in the case of a joint return, the taxpayer's spouse), on the return of tax for the taxable year. (2)Social security numberFor purposes of paragraph (1), with respect to an individual and a taxable year, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—(A)to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and(B)before the due date for the return of tax for such taxable year.Such term shall not include any social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States..

3. Earned income credit identification requirements Subsection (m) of section 32 of the Internal Revenue Code of 1986 is amended by striking clause (II) (or that portion of clause (III) that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act and inserting subclause (II) (or that portion of subclause (III) that relates to subclause (II)) of section 205(c)(2)(B)(i) of the Social Security Act, or any other social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States. The amendment made by this section shall apply to taxable years beginning after December 31, 2025.