To amend the Internal Revenue Code of 1986 to require taxpayers claiming the child and earned income tax credits, and their qualifying children, to have a valid social security number for employment purposes.
Summary
What This Bill Does
The bill creates a new temporary work-authorized social security number system, requires tightens child tax credit eligibility by requiring both spouses on joint returns to provide SSNs and conditioning credit access for temporary workers on verified valid work authorization at time of filing, and creates a new tax penalty (Section 6663A) for fraudulently claiming the child tax credit based on expired or invalid temporary work authorization. Penalty is the greater of the credit amount claimed or ,000, with a. It relies on compliance mandates and reporting requirements. The main policy areas are Immigration, Labor, and Education.
Who Benefits and How
IRS tax administration could face lower compliance burdens.
Who Bears the Burden and How
Temporary foreign workers claiming earned income credit could lose revenue opportunities, Temporary foreign workers claiming child tax credit could lose revenue opportunities, and Individuals who fraudulently claim child tax credit with expired work authorization could face higher costs.
Key Provisions
- Creates a new temporary work-authorized social security number system.
- Requires tightens child tax credit eligibility by requiring both spouses on joint returns to provide SSNs and conditioning credit access for temporary workers on verified valid work authorization at time of filing.
- Creates a new tax penalty (Section 6663A) for fraudulently claiming the child tax credit based on expired or invalid temporary work authorization. Penalty is the greater of the credit amount claimed or ,000, with a...
- Requires tightens earned income credit eligibility by excluding SSNs that do not indicate work authorization and requiring temporary workers to have verified valid work authorization at time of filing.
- Adds SSN identification requirement for the savers credit (Section 25B), requiring individuals to include their SSN on the return. Extends Section 6663A fraud penalty to cover savers credit claims with invalid work...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates a new temporary work-authorized social security number system, requires tightens child tax credit eligibility by requiring both spouses on joint returns to provide SSNs and conditioning credit access for temporary workers on verified valid work authorization at time of filing, and creates a new tax penalty (Section 6663A) for fraudulently claiming the child tax credit based on expired or invalid temporary work authorization. Penalty is the greater of the credit amount claimed or ,000, with a.
Key Policy Areas
Immigration, Labor, Education
Primary Purpose
The bill creates a new temporary work-authorized social security number system, requires tightens child tax credit eligibility by requiring both spouses on joint returns to provide SSNs and conditioning credit access for temporary workers on verified valid work authorization at time of filing, and creates a new tax penalty (Section 6663A) for fraudulently claiming the child tax credit based on expired or invalid temporary work authorization. Penalty is the greater of the credit amount claimed or ,000, with a.
Policy Domains
SECURE Benefits Act of 2025
Identified Gains
- IRS tax administration
Identified Costs
- Temporary foreign workers claiming earned income credit
- Temporary foreign workers claiming child tax credit
- Individuals who fraudulently claim child tax credit with expired work authorization
- Unauthorized workers using non-work-authorized SSNs for EITC
- Temporary foreign workers claiming savers match contributions
Legislative Progress
IntroducedMrs. Hyde-Smith introduced the following bill; which was read twice …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Temporary foreign workers (H-1B, H-2A, H-2B, and other temporary visa holders), Temporary foreign workers claiming child tax credit, Temporary foreign workers claiming earned income credit
Individuals who fraudulently claim child tax credit with expired work authorization, Joint-filing couples where one spouse lacks an SSN, Taxpayers who fail to provide valid SSNs for credits
Department of Homeland Security, IRS tax administration, Internal Revenue Service
Positive-direction: IRS tax administration
Negative-direction: Department of Homeland Security, Internal Revenue Service, Social Security Administration
Temporary foreign workers and students claiming education credits
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → Secretary of the Treasury (for tax provisions)
- "the_commissioner"
- → Commissioner of Social Security
- "secretary_of_homeland_security"
- → Secretary of Homeland Security
Note: The Secretary refers to the Secretary of the Treasury in tax credit sections (3-8) but the Secretary of Homeland Security is always explicitly named when referring to DHS.
Key Definitions
Terms defined in this bill
Work authorization granted to an alien within a class of aliens described in subsection (b) or (c) of section 274a.12 of title 8, CFR, the validity of which is dependent upon the maintenance of nonimmigrant or other temporary legal status.
Has the meaning given such term in section 24(h)(7) of the IRC.
The Commissioner of Social Security.
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology