No Child Tax Credit for Illegals Act of 2025
This bill, titled the No Child Tax Credit for Illegals Act of 2025, would change how the Child Tax Credit (CTC) works by requiring that both the taxpayer (and, for joint returns, both spouses) and the qualifying child have a valid Social Security Number (SSN) before the credit can be claimed. It tightens the current rules by specifying that only SSNs issued to U.S. citizens or certain eligible noncitizens, and issued before the tax return due date, may be used for claiming the CTC. ITINs or other non-SSN identifiers would not satisfy the requirement. The bill also removes a provision referencing TINs (tax identification numbers) and makes other conforming changes, with the new SSN requirement applying to tax years beginning after enactment. In short, it would restrict the CTC to families with valid SSNs, effectively excluding many individuals and families who rely on ITINs or lack an SSN for other reasons.
Key Points
- 1Core change: To claim the Child Tax Credit, taxpayers must include the SSN of the taxpayer and of the qualifying child on the return (and both spouses’ SSNs on a joint return).
- 2Armed Forces exception: If the taxpayer is a member of the U.S. Armed Forces, the rule uses “either spouse” instead of “both spouses.”
- 3SSN eligibility: The SSN must be issued by the Social Security Administration to a U.S. citizen or eligible noncitizen, and must be issued before the return due date.
- 4Administrative change: The law would replace references to “TIN” with “social security number” and remove a related provision, aligning rules with the new SSN requirement.
- 5Effective date: The SSN requirement would apply to taxable years beginning after the date of enactment.