I 

118TH CONGRESS 

2D SESSION H. R. 7991 

To amend the Internal Revenue Code of 1986 to modify the social security 

number requirements for claiming the child tax credit and earned income 

tax credit. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 15, 2024 

Mr. HIGGINS of Louisiana (for himself, Mr. DAVIDSON, Mr. ROSENDALE, Mr. 

PERRY, Mr. CRANE, Ms. BOEBERT, Mr. OGLES, Mr. CLYDE, Mr. 

BURLISON, Mr. DUNCAN, Mr. BRECHEEN, Mrs. MILLER of Illinois, Mr. 

NORMAN, Mrs. LUNA, Mr. CLINE, Mr. DONALDS, Mr. POSEY, Mrs. 

HARSHBARGER, Mr. DESJARLAIS, Mr. BIGGS, Mr. HARRIS, Mr. WEBER

of Texas, Mr. CLOUD, Mr. ROY, Mr. GOOD of Virginia, Mr. BISHOP of 

North Carolina, Mr. TIFFANY, Mr. GREEN of Tennessee, Mr. MAST, Ms. 

GREENE of Georgia, and Mr. MILLS) introduced the following bill; which 

was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to modify 

the social security number requirements for claiming the 

child tax credit and earned income tax credit. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Safeguarding Amer5 ican Workers’ Benefits Act’’. 


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1 SEC. 2. MODIFICATION OF SOCIAL SECURITY NUMBER RE2 QUIREMENTS FOR CLAIMING THE CHILD TAX 

3 CREDIT AND EARNED INCOME TAX CREDIT. 

4 (a) CHILD TAX CREDIT.— 

5 (1) IN GENERAL.—Section 24(e) of the Internal 

6 Revenue Code of 1986 is amended to read as fol7 lows: 

8 ‘‘(e) SOCIAL SECURITY NUMBER REQUIREMENTS.— 

9 ‘‘(1) IN GENERAL.—No credit shall be allowed 

10 under this section to a taxpayer with respect to any 

11 qualifying child unless the taxpayer includes the so12 cial security number of the taxpayer (in the case of 

13 a joint return, of both spouses) and of such child on 

14 the return of tax for the taxable year. 

15 ‘‘(2) SOCIAL SECURITY NUMBER DEFINED.— 

16 For purposes of this subsection, the term ‘social se17 curity number’ means a social security number 

18 issued to an individual by the Social Security Ad19 ministration, but only if the social security number 

20 is issued— 

21 ‘‘(A) to a citizen of the United States or 

22 pursuant to subclause (I) (or that portion of 

23 subclause (III) that relates to subclause (I)) of 

24 section 205(c)(2)(B)(i) of the Social Security 

25 Act, and 

26 ‘‘(B) before the due date for such return.’’. 


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1 (2) APPLICATION TO TAXABLE YEARS BEGIN2 NING IN 2025.—Section 24(h) of such Code is 

3 amended— 

4 (A) by striking subparagraph (C) of para5 graph (4), and 

6 (B) by striking paragraph (7). 

7 (3) CONFORMING AMENDMENT.—Section 

8 6213(g)(2)(I) of such Code is amended by striking 

9 ‘‘TIN’’ and inserting ‘‘social security number (as de10 fined in section 24(e)(2))’’. 

11 (b) EARNED INCOME TAX CREDIT.— 

12 (1) IN GENERAL.—Section 32(m) of such Code 

13 is amended by striking ‘‘a social security number 

14 issued to an individual by the Social Security Ad15 ministration (other than a social security number 

16 issued pursuant to clause (II) (or that portion of 

17 clause (III) that relates to clause (II)) of section 

18 205(c)(2)(B)(i) of the Social Security Act) on or be19 fore the due date for filing the return for the taxable 

20 year’’ and inserting ‘‘a social security number (as 

21 defined in section 24(e)(2))’’. 

22 (2) CONFORMING AMENDMENT.—Section 

23 6213(g)(2)(F) of such Code is amended by striking 

24 ‘‘taxpayer identification number’’ and inserting ‘‘soVerDate Sep 11 2014 23:56 Apr 24, 2024 Jkt 049200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H7991.IH H7991

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1 cial security number (as defined in section 

2 24(e)(2))’’. 

3 (c) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to taxable years beginning after 

5 December 31, 2024. 

Æ 


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