II 

118TH CONGRESS 

1ST SESSION S. 332 

To appropriate $25,000,000,000 for the construction of a border wall between 

the United States and Mexico, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 9, 2023 

Mrs. BRITT (for herself, Mr. BARRASSO, Mr. BRAUN, Mr. CRUZ, Mr. RISCH, 

Mr. ROUNDS, and Mr. WICKER) introduced the following bill; which was 

read twice and referred to the Committee on Finance 

A BILL 

To appropriate $25,000,000,000 for the construction of a 

border wall between the United States and Mexico, and 

for other purposes. 

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 ‘‘WALL Act of 2023’’. 

5 SEC. 2. MANDATORY SPENDING FOR BORDER WALL. 

6 (a) IN GENERAL.—There is appropriated 

7 $25,000,000,000 for the purpose of constructing a phys8 ical barrier along the southern border of the United 

9 States. 


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1 (b) AVAILABILITY.—Amounts appropriated under 

2 subsection (a) shall remain available until expended for 

3 the purpose described in subsection (a). 

4 SEC. 3. OFFSETS. 

5 (a) ELIGIBILITY FOR CHILD TAX CREDIT.— 

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

7 Revenue Code of 1986 is amended to read as fol8 lows: 

9 ‘‘(e) IDENTIFICATION REQUIREMENTS.— 

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

11 under this section to a taxpayer with respect to any 

12 qualifying child unless the taxpayer includes on the 

13 return of tax for the taxable year— 

14 ‘‘(A) the name of such qualifying child, 

15 and 

16 ‘‘(B) the valid identification number of the 

17 taxpayer (and, in the case of a joint return, the 

18 taxpayer’s spouse) and such qualifying child. 

19 ‘‘(2) VALID IDENTIFICATION NUMBER.— 

20 ‘‘(A) IN GENERAL.—For purposes of this 

21 subsection, the term ‘valid identification num22 ber’ means— 

23 ‘‘(i) in the case of the taxpayer and 

24 any spouse of the taxpayer, a social secu25 rity number issued to the individual by the 


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1 Social Security Administration on or before 

2 the due date for filing the return for the 

3 taxable year, and 

4 ‘‘(ii) in the case of a qualifying child, 

5 a social security number issued to such 

6 child by the Social Security Administration 

7 on or before the due date for filing such 

8 return. 

9 ‘‘(B) EXCEPTION FOR INDIVIDUALS PRO10 HIBITED FROM ENGAGING IN EMPLOYMENT IN

11 UNITED STATES.—For purposes of subpara12 graph (A)(i) and subsection (h)(4)(C), the term 

13 ‘social security number’ shall not include the so14 cial security number of an individual who is 

15 prohibited from engaging in employment in the 

16 United States.’’. 

17 (2) CONFORMING AMENDMENTS.—Subsection 

18 (h) of section 24 of the Internal Revenue Code of 

19 1986 is amended— 

20 (A) in paragraph (1), by striking ‘‘(7)’’ 

21 and inserting ‘‘(6)’’, 

22 (B) in paragraph (4), by amending sub23 paragraph (C) to read as follows: 

24 ‘‘(C) SOCIAL SECURITY NUMBER RE25 QUIRED.—Subparagraph (A) shall not apply 


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1 with respect to any dependent of the taxpayer 

2 unless the taxpayer includes on the return of 

3 tax for the taxable year, for both the taxpayer 

4 and the dependent, a social security number 

5 issued to each such individual by the Social Se6 curity Administration on or before the due date 

7 for filing such return.’’, and 

8 (C) by striking paragraph (7). 

9 (3) EFFECTIVE DATE.—The amendments made 

10 by this subsection shall apply to taxable years end11 ing after the date of the enactment of this Act. 

12 (b) INDIVIDUALS PROHIBITED FROM ENGAGING IN

13 EMPLOYMENT IN UNITED STATES NOT ELIGIBLE FOR

14 EARNED INCOME TAX CREDIT.— 

15 (1) IN GENERAL.—Subsection (m) of section 32 

16 of the Internal Revenue Code of 1986 is amended to 

17 read as follows: 

18 ‘‘(m) IDENTIFICATION NUMBERS.— 

19 ‘‘(1) IN GENERAL.—Solely for purposes of sub20 sections (c)(1)(E) and (c)(3)(D), a taxpayer identi21 fication number means a social security number 

22 issued to an individual by the Social Security Ad23 ministration on or before the due date for filing the 

24 return for the taxable year. 


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1 ‘‘(2) EXCEPTION FOR INDIVIDUALS PROHIB2 ITED FROM ENGAGING IN EMPLOYMENT IN UNITED

3 STATES.—For purposes of paragraph (1), in the 

4 case of subsection (c)(1)(E), the term ‘social security 

5 number’ shall not include the social security number 

6 of an individual who is prohibited from engaging in 

7 employment in the United States.’’. 

8 (2) EFFECTIVE DATE.—The amendment made 

9 by this subsection shall apply to taxable years end10 ing after the date of the enactment of this Act. 

11 (c) IDENTIFICATION REQUIREMENT FOR AMERICAN

12 OPPORTUNITY AND LIFETIME LEARNING CREDITS.— 

13 (1) IN GENERAL.—Section 25A(g)(1) of the In14 ternal Revenue Code of 1986 is amended by adding 

15 at the end the following new subparagraph: 

16 ‘‘(C) SOCIAL SECURITY NUMBER RE17 QUIRED.— 

18 ‘‘(i) IN GENERAL.—For purposes of 

19 this paragraph, the term ‘taxpayer identi20 fication number’ means a social security 

21 number issued to an individual by the So22 cial Security Administration. 

23 ‘‘(ii) EXCEPTION FOR INDIVIDUALS

24 PROHIBITED FROM ENGAGING IN EMPLOY25 MENT IN UNITED STATES.—For purposes 


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1 of clause (i), the term ‘social security num2 ber’ shall not include the social security 

3 number of an individual who is prohibited 

4 from engaging in employment in the 

5 United States.’’. 

6 (2) EFFECTIVE DATE.—The amendment made 

7 by this subsection shall apply to all taxable years 

8 ending after the date of the enactment of this Act. 

9 (d) FEES FOR FILING A TAX RETURN USING AN

10 ITIN.— 

11 (1) IN GENERAL.—Section 6109(i) of the Inter12 nal Revenue Code of 1986 is amended by adding at 

13 the end the following new paragraph: 

14 ‘‘(5) FEE FOR FILING TAX RETURN USING AN

15 ITIN.— 

16 ‘‘(A) IN GENERAL.—In the case of any in17 dividual income tax return filed by a taxpayer 

18 residing in the United States, the Secretary 

19 shall require the taxpayer to pay a fee for each 

20 such return filed in an amount equal to the 

21 product of— 

22 ‘‘(i) the total number of individuals 

23 included on such return (including any 

24 spouse or dependent of the taxpayer) with 

25 respect to whom an individual taxpayer 


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1 identification number has been issued, 

2 multiplied by 

3 ‘‘(ii) $300. 

4 ‘‘(B) EXCEPTION.—Subparagraph (A) 

5 shall not apply to any individual who has re6 ported to the Secretary that their social security 

7 number has been subject to theft, misuse, or 

8 misappropriation by another person.’’. 

9 (2) EFFECTIVE DATE.—The amendment made 

10 by this subsection shall apply to returns the due 

11 date for which (determined without regard to exten12 sions) is after the date of the enactment of this Act. 

13 (e) ENSURING VALIDITY OF SOCIAL SECURITY NUM14 BERS.— 

15 (1) IN GENERAL.—Section 6109 of the Internal 

16 Revenue Code of 1986 is amended by inserting after 

17 subsection (d) the following new subsection: 

18 ‘‘(e) CONFIRMATION OF SOCIAL SECURITY NUM19 BERS.—For purposes of paragraphs (1) and (3) of sub20 section (a), the Secretary, in coordination with the Com21 missioner of Social Security, shall verify that any social 

22 security account number submitted by a person, or with 

23 respect to another person, in any return, statement, or 

24 other document is— 


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1 ‘‘(1) the correct social security account number 

2 as issued to such person by the Commissioner of So3 cial Security, and 

4 ‘‘(2) valid and otherwise unexpired as of the 

5 date of submission of such return, statement, or 

6 other document.’’. 

7 (2) EFFECTIVE DATE.—The amendment made 

8 by this subsection shall apply to returns, statements, 

9 and other documents submitted after the date of the 

10 enactment of this Act. 

11 (f) REQUIRING AGENCIES TO USE E-VERIFY TO

12 CONFIRM SATISFACTORY IMMIGRATION STATUS FOR ELI13 GIBILITY FOR CERTAIN FEDERALLY FUNDED BENE14 FITS.— 

15 (1) IN GENERAL.—Section 1137(a) of the So16 cial Security Act (42 U.S.C. 1320b–7(a)) is amend17 ed— 

18 (A) in paragraph (6), by striking ‘‘; and’’ 

19 and inserting a semicolon; 

20 (B) in paragraph (7), by striking the pe21 riod at the end and inserting ‘‘; and’’; and 

22 (C) by adding at the end the following: 

23 ‘‘(8) with respect to any applicant for, or recipi24 ent of, benefits under a program listed in subsection 

25 (b) who is a noncitizen and whose eligibility for such 


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1 benefits is conditional upon such applicant or recipi2 ent having an immigration status that allows the ap3 plicant or recipient to work in the United States, the 

4 State agency administering such program shall use 

5 the employment eligibility confirmation program de6 scribed in section 403(a) of the Illegal Immigration 

7 Reform and Immigrant Responsibility Act of 1996 

8 (8 U.S.C. 1324a note) (also known as ‘E–Verify’) to 

9 confirm that such applicant or recipient has such 

10 status, and shall deny eligibility for such benefits to 

11 any such applicant or recipient who does not have 

12 such status.’’. 

13 (2) FEDERAL HOUSING PROGRAMS.— 

14 (A) Section 8(o)(6) of the United States 

15 Housing Act of 1937 (42 U.S.C. 1437f(o)(6)) is 

16 amended by adding at the end the following: 

17 ‘‘(D) VERIFICATION OF IMMIGRATION STA18 TUS.—For each dwelling unit for which a hous19 ing assistance payment contract is established 

20 under this subsection, the public housing agen21 cy shall, with respect to any prospective tenant 

22 of the dwelling unit who is a noncitizen and 

23 whose eligibility for assistance is conditional 

24 upon the tenant having an immigration status 

25 that allows the tenant to work in the United 


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1 States, use the employment eligibility confirma2 tion program described in section 403(a) of the 

3 Illegal Immigration Reform and Immigrant Re4 sponsibility Act of 1996 (8 U.S.C. 1324a note) 

5 (commonly known as ‘E–Verify’) to confirm 

6 that the tenant has such status and shall deny 

7 eligibility for such assistance to any tenant who 

8 does not have such status.’’. 

9 (B) Section 8(o)(13) of the United States 

10 Housing Act of 1937 (42 U.S.C. 1437f(o)(13)) 

11 is amended by adding at the end the following: 

12 ‘‘(P) VERIFICATION OF IMMIGRATION STA13 TUS.—For each dwelling unit in a project for 

14 which a housing assistance payment contract is 

15 established under this subsection, the public 

16 housing agency shall, with respect to any pro17 spective tenant of the dwelling unit who is a 

18 noncitizen and whose eligibility for assistance is 

19 conditional upon the tenant having an immigra20 tion status that allows the tenant to work in the 

21 United States, use the employment eligibility 

22 confirmation program described in section 

23 403(a) of the Illegal Immigration Reform and 

24 Immigrant Responsibility Act of 1996 (8 U.S.C. 

25 1324a note) (commonly known as ‘E–Verify’) 


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1 to confirm that the tenant has such status and 

2 shall deny eligibility for such assistance to any 

3 tenant who does not have such status.’’. 

4 (C) Section 3(a) of the United States 

5 Housing Act of 1937 (42 U.S.C. 1437a(a)) is 

6 amended by adding at the end the following: 

7 ‘‘(9) VERIFICATION OF IMMIGRATION STA8 TUS.—For each public housing dwelling unit owned, 

9 assisted, or operated by a public housing agency, the 

10 public housing agency shall, with respect to any pro11 spective tenant of the dwelling unit who is a noncit12 izen and whose eligibility for assistance is condi13 tional upon the tenant having an immigration status 

14 that allows the tenant to work in the United States, 

15 use the employment eligibility confirmation program 

16 described in section 403(a) of the Illegal Immigra17 tion Reform and Immigrant Responsibility Act of 

18 1996 (8 U.S.C. 1324a note) (commonly known as 

19 ‘E–Verify’) to confirm that the tenant has such sta20 tus and shall deny eligibility for such assistance to 

21 any tenant who does not have such status.’’. 

22 (D) Section 202(i) of the Housing Act of 

23 1959 (12 U.S.C. 1701q(i)) is amended by add24 ing at the end the following: 


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1 ‘‘(3) VERIFICATION OF IMMIGRATION STA2 TUS.—For each dwelling unit assisted under this 

3 section, the owner shall, with respect to any prospec4 tive tenant of the dwelling unit who is a noncitizen 

5 and whose eligibility for assistance is conditional 

6 upon the tenant having an immigration status that 

7 allows the tenant to work in the United States, use 

8 the employment eligibility confirmation program de9 scribed in section 403(a) of the Illegal Immigration 

10 Reform and Immigrant Responsibility Act of 1996 

11 (8 U.S.C. 1324a note) (commonly known as ‘E– 

12 Verify’) to confirm that the tenant has such status 

13 and shall deny eligibility for such assistance to any 

14 tenant who does not have such status.’’. 

15 (E) Section 811(i)(1) of the Cranston-Gon16 zalez National Affordable Housing Act (42 

17 U.S.C. 8013(i)(1)) is amended by adding at the 

18 end the following: 

19 ‘‘(E) VERIFICATION OF IMMIGRATION STA20 TUS.—For each dwelling unit assisted under 

21 this section, the owner shall, with respect to 

22 any prospective tenant of the dwelling unit who 

23 is a noncitizen and whose eligibility for assist24 ance is conditional upon the tenant having an 

25 immigration status that allows the tenant to 


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1 work in the United States, use the employment 

2 eligibility confirmation program described in 

3 section 403(a) of the Illegal Immigration Re4 form and Immigrant Responsibility Act of 1996 

5 (8 U.S.C. 1324a note) (commonly known as 

6 ‘E–Verify’) to confirm that the tenant has such 

7 status and shall deny eligibility for such assist8 ance to any tenant who does not have such sta9 tus.’’. 

10 (3) RULEMAKING.— 

11 (A) IN GENERAL.—The Secretary of Agri12 culture, the Secretary of Health and Human 

13 Services, and the Secretary of Labor shall pro14 mulgate rules to implement section 1137(a)(8) 

15 of the Social Security Act, as added by para16 graph (1), which requires the use of E–Verify 

17 to verify applicant eligibility for certain pro18 grams administered by their respective depart19 ments. 

20 (B) HOUSING PROGRAMS.—The Secretary 

21 of Housing and Urban Development shall pro22 mulgate rules to implement amendments made 

23 by subparagraphs (A) through (E) of para24 graph (2), which require the use of E–Verify to 

25 verify tenant eligibility for housing assistance 


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1 programs administered by the Department of 

2 Housing and Urban Development. 

3 (4) EFFECTIVE DATE.—The amendments made 

4 by this subsection shall take effect on the date of en5 actment of this Act. 

6 SEC. 4. MINIMUM FINES FOR ILLEGAL ENTRY AND OVER7 STAY. 

8 (a) ILLEGAL ENTRY.—Chapter 8 of title II of the Im9 migration and Nationality Act (8 U.S.C. 1321 et seq.) is 

10 amended— 

11 (1) in section 275 (8 U.S.C. 1325)— 

12 (A) in subsection (a)— 

13 (i) by striking ‘‘(1)’’; 

14 (ii) by striking ‘‘or (2)’’; 

15 (iii) by striking ‘‘(3)’’; and 

16 (iv) by striking ‘‘shall, for’’ and all 

17 that follows and inserting the following: 

18 ‘‘shall— 

19 ‘‘(1) for the first commission of any such of20 fense, be fined in accordance with subsection (b), 

21 imprisoned not more than 6 months, or both; and 

22 ‘‘(2) for a subsequent commission of any such 

23 offense, be fined in accordance with subsection (b), 

24 imprisoned not more than 2 years, or both.’’; and 

25 (B) in subsection (b)— 


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1 (i) by inserting ‘‘(1)’’ before ‘‘Any 

2 alien’’; 

3 (ii) by striking ‘‘civil penalty of’’ and 

4 all that follows through the period at the 

5 end of paragraph (2) and inserting ‘‘civil 

6 penalty in an amount equal to not less 

7 than $3,000 and not more than $10,000.’’; 

8 and 

9 (iii) in the undesignated matter at the 

10 end, by striking ‘‘Civil penalties’’ and in11 serting the following: 

12 ‘‘(2) Civil penalties’’; and 

13 (2) in section 276 (8 U.S.C. 1326), by amend14 ing subsection (a) to read as follows: 

15 ‘‘(a)(1) Subject to paragraph (2) and subsection (b), 

16 any alien who, after being denied admission, excluded, de17 ported, or removed or after departing the United States 

18 while an order of exclusion, deportation, or removal is out19 standing, enters, attempts to enter, or is at any time found 

20 in, the United States, shall be subject to a civil penalty 

21 in an amount equal to not less than $3,000 and not more 

22 than $10,000. 

23 ‘‘(2) Notwithstanding paragraph (1), an alien de24 scribed in such paragraph shall not be subject to the civil 

25 penalty described in such paragraph if— 


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1 ‘‘(A) before reembarking at a place outside the 

2 United States or applying for admission from a for3 eign contiguous territory, the Secretary of Homeland 

4 Security has expressly consented to such alien’s re5 applying for admission; or 

6 ‘‘(B) with respect to an alien previously denied 

7 admission and removed, such alien establishes that 

8 he or she was not required to obtain such advance 

9 consent under this Act.’’. 

10 (b) OVERSTAY.—Section 222(g) of the Immigration 

11 and Nationality Act (8 U.S.C. 1202(g)) is amended by 

12 adding at the end the following: 

13 ‘‘(3) An alien described in paragraph (1) shall be sub14 ject to a civil penalty in an amount equal to the product 

15 of $50 multiplied by the number of months that the alien 

16 remained in the United States beyond the alien’s author17 ized period of stay.’’. 

Æ 


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