II 

117TH CONGRESS 

1ST SESSION S. 3146 

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 

NOVEMBER 3, 2021 

Mr. INHOFE (for himself, Ms. LUMMIS, Mrs. BLACKBURN, Mr. KENNEDY, Mr. 

CRUZ, Mr. BRAUN, 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 2021’’. 

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)(i) 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 ‘‘(8) 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 (ii) Effective on December 27, 2022, sec23 tion 3(a) of the United States Housing Act of 

24 1937 (42 U.S.C. 1437a(a)) is amended by re25 designating paragraph (8), as added by clause 


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1 (i), as paragraph (9) and moving it to appear 

2 after paragraph (8) of such section, as added 

3 by section 101(b)(1) of division Q of the Con4 solidated Appropriations Act, 2021 (Public Law 

5 116–260). 

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

7 1959 (12 U.S.C. 1701q(i)) is amended by add8 ing at the end the following: 

9 ‘‘(3) VERIFICATION OF IMMIGRATION STA10 TUS.—For each dwelling unit assisted under this 

11 section, the owner shall, with respect to any prospec12 tive tenant of the dwelling unit who is a noncitizen 

13 and whose eligibility for assistance is conditional 

14 upon the tenant having an immigration status that 

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

16 the employment eligibility confirmation program de17 scribed in section 403(a) of the Illegal Immigration 

18 Reform and Immigrant Responsibility Act of 1996 

19 (8 U.S.C. 1324a note) (commonly known as ‘E– 

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

21 and shall deny eligibility for such assistance to any 

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

23 (E) Section 811(i)(1) of the Cranston-Gon24 zalez National Affordable Housing Act (42 


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

2 end the following: 

3 ‘‘(E) VERIFICATION OF IMMIGRATION STA4 TUS.—For each dwelling unit assisted under 

5 this section, the owner shall, with respect to 

6 any prospective tenant of the dwelling unit who 

7 is a noncitizen and whose eligibility for assist8 ance is conditional upon the tenant having an 

9 immigration status that allows the tenant to 

10 work in the United States, use the employment 

11 eligibility confirmation program described in 

12 section 403(a) of the Illegal Immigration Re13 form and Immigrant Responsibility Act of 1996 

14 (8 U.S.C. 1324a note) (commonly known as 

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

16 status and shall deny eligibility for such assist17 ance to any tenant who does not have such sta18 tus.’’. 

19 (3) RULEMAKING.— 

20 (A) IN GENERAL.—The Secretary of Agri21 culture, the Secretary of Health and Human 

22 Services, and the Secretary of Labor shall pro23 mulgate rules to implement section 1137(a)(8) 

24 of the Social Security Act, as added by para25 graph (1), which requires the use of E–Verify 


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1 to verify applicant eligibility for certain pro2 grams administered by their respective depart3 ments. 

4 (B) HOUSING PROGRAMS.—The Secretary 

5 of Housing and Urban Development shall pro6 mulgate rules to implement amendments made 

7 by subparagraphs (A) through (E) of para8 graph (2), which require the use of E–Verify to 

9 verify tenant eligibility for housing assistance 

10 programs administered by the Department of 

11 Housing and Urban Development. 

12 (4) EFFECTIVE DATE.—The amendments made 

13 by this subsection shall take effect on the date of en14 actment of this Act. 

15 SEC. 4. MINIMUM FINES FOR ILLEGAL ENTRY AND OVER16 STAY. 

17 (a) ILLEGAL ENTRY.—Chapter 8 of title II of the Im18 migration and Nationality Act (8 U.S.C. 1321 et seq.) is 

19 amended— 

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

21 (A) in subsection (a)— 

22 (i) by striking ‘‘(1)’’; 

23 (ii) by striking ‘‘(2)’’; 

24 (iii) by striking ‘‘(3)’’; and 


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

2 that follows and inserting the following: 

3 ‘‘shall— 

4 ‘‘(1) for the first commission of any such offense, be 

5 fined in accordance with subsection (b), imprisoned not 

6 more than 6 months, or both; and 

7 ‘‘(2) for a subsequent commission of any such of8 fense, be fined in accordance with subsection (b), impris9 oned not more than 2 years, or both.’’; and 

10 (B) in subsection (b)— 

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

12 alien’’; 

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

14 all that follows through the period at the 

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

16 penalty in an amount equal to not less 

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

18 and 

19 (iii) in the undesignated matter at the 

20 end, by inserting ‘‘(2)’’ before ‘‘Civil pen21 alties’’ and moving the paragraph, as so 

22 designated, four ems to the right; and 

23 (2) in section 276(a) (8 U.S.C. 1326(a)), in the 

24 undesignated matter following paragraph (2)(B), by 

25 striking ‘‘shall be fined under title 18, United States 


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1 Code, or’’ and inserting ‘‘shall be subject to a civil 

2 penalty in an amount equal to not less than $3,000 

3 and not more than $10,000,’’. 

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

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

6 adding at the end the following: 

7 ‘‘(3) An alien described in paragraph (1) shall be sub8 ject to a civil penalty in an amount equal to $50 multiplied 

9 by the number of months that the alien remained in the 

10 United States beyond the alien’s authorized period of 

11 stay.’’. 

Æ 


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