II 

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. 

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

3 SECTION 1. CHILD TAX CREDIT IDENTIFICATION REQUIRE4 MENTS. 

5 (a) IN GENERAL.—Subsection (e) of section 24 of the 

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

8 ‘‘(e) IDENTIFICATION REQUIREMENTS.— 


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•S 3798 IS

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

2 under this section to a taxpayer with respect to any 

3 qualifying child unless the taxpayer includes the so4 cial security number of— 

5 ‘‘(A) such child, and 

6 ‘‘(B) the taxpayer (and, in the case of a 

7 joint return, the taxpayer’s spouse), 

8 on the return of tax for the taxable year. 

9 ‘‘(2) SOCIAL SECURITY NUMBER.—For pur10 poses of paragraph (1), with respect to an individual 

11 and a taxable year, the term ‘social security number’ 

12 means a social security number issued to an indi13 vidual by the Social Security Administration, but 

14 only if the social security number is issued— 

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

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

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

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

19 Act, and 

20 ‘‘(B) before the due date for the return of 

21 tax for such taxable year. 

22 Such term shall not include any social security num23 ber which does not indicate that the individual to 

24 whom the number is issued is authorized to work in 

25 the United States.’’. 


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•S 3798 IS

1 (b) MATH ERROR AUTHORITY.— 

2 (1) Subparagraph (I) of section 6213(g)(2) of 

3 the Internal Revenue Code of 1986 is amended by 

4 striking ‘‘TIN’’ and inserting ‘‘social security num5 ber’’. 

6 (2) Subparagraph (L) of section 6213(g)(2) of 

7 such Code is amended— 

8 (A) by striking ‘‘a TIN’’ and inserting ‘‘a 

9 TIN or social security number, as applicable,’’, 

10 and 

11 (B) by striking ‘‘such TIN’’ both places it 

12 appears and inserting ‘‘such TIN or social secu13 rity number’’. 

14 (c) CONFORMING AMENDMENT.—Subsection (h) of 

15 section 24 of the Internal Revenue Code of 1986 is amend16 ed by striking paragraph (7). 

17 (d) EFFECTIVE DATE.—The amendments made by 

18 this section shall apply to taxable years beginning after 

19 December 31, 2023. 

20 SEC. 2. EARNED INCOME CREDIT IDENTIFICATION RE21 QUIREMENTS. 

22 (a) IN GENERAL.—Subsection (m) of section 32 of 

23 the Internal Revenue Code of 1986 is amended by striking 

24 ‘‘clause (II) (or that portion of clause (III) that relates 

25 to clause (II)) of section 205(c)(2)(B)(i) of the Social SeVerDate Sep 11 2014 00:52 Feb 21, 2024 Jkt 049200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S3798.IS S3798

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•S 3798 IS

1 curity Act’’ and inserting ‘‘subclause (II) (or that portion 

2 of subclause (III) that relates to subclause (II)) of section 

3 205(c)(2)(B)(i) of the Social Security Act, or any other 

4 social security number which does not indicate that the 

5 individual to whom the number is issued is authorized to 

6 work in the United States’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall apply to taxable years beginning after 

9 December 31, 2023. 

Æ 


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