S. 3798 - Safeguarding American Workers’ Benefits Act

118TH CONGRESS
2D SESSION

S. 3798

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.

IN THE SENATE OF THE UNITED STATES

FEBRUARY 12, 2024

Mrs. HYDE-SMITH introduced the following bill;
which was read twice and referred to the Committee on Finance

A BILL

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. CHILD TAX CREDIT IDENTIFICATION REQUIREMENTS.

(a) IN GENERAL. — Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended to read as follows:

“(e) IDENTIFICATION REQUIREMENTS. —

“(1) IN GENERAL. — 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 —

“(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 NUMBER. — 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 —

“(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.".

(b) MATH ERROR AUTHORITY. —

(1) Subparagraph (I) of section 6213(g)(2) of the Internal Revenue Code of 1986 is amended by striking "TIN" and inserting "social security number".

(2) Subparagraph (L) of section 6213(g)(2) of such Code is amended —

(A) by striking "a TIN" and inserting "a TIN or social security number, as applicable,", and

(B) by striking "such TIN" both places it appears and inserting "such TIN or social security number".

(c) CONFORMING AMENDMENT. — Subsection (h) of section 24 of the Internal Revenue Code of 1986 is amended by striking paragraph (7).

(d) EFFECTIVE DATE. — The amendments made by this section shall apply to taxable years beginning after December 31, 2023.

SEC. 2. EARNED INCOME CREDIT IDENTIFICATION REQUIREMENTS.

(a) IN GENERAL. — 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".

(b) EFFECTIVE DATE. — The amendment made by this section shall apply to taxable years beginning after December 31, 2023.