WALL Act of 2023

To appropriate $25,000,000,000 for the construction of a border wall between the United States and Mexico, and for other purposes. 1. Short title This Act may be cited as the WALL Act of 2023 2. Mandatory spending for border wall (a) In general There is appropriated $25,000,000,000 for the purpose of constructing a physical barrier along the southern border of the United States. (b) Availability Amounts appropriated under subsection (a) shall remain available until expended for the purpose described in subsection (a). 3. Offsets (a) Eligibility for child tax credit (1) In general Section 24(e) (e) Identification requirements (1) In general No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year— (A) the name of such qualifying child, and (B) the valid identification number of the taxpayer (and, in the case of a joint return, the taxpayer’s spouse) and such qualifying child. (2) Valid identification number (A) In general For purposes of this subsection, the term valid identification number (i) in the case of the taxpayer and any spouse of the taxpayer, a social security number issued to the individual by the Social Security Administration on or before the due date for filing the return for the taxable year, and (ii) in the case of a qualifying child, a social security number issued to such child by the Social Security Administration on or before the due date for filing such return. (B) Exception for individuals prohibited from engaging in employment in United States For purposes of subparagraph (A)(i) and subsection (h)(4)(C), the term social security number . (2) Conforming amendments Subsection (h) of section 24 (A) in paragraph (1), by striking (7) (6) (B) in paragraph (4), by amending subparagraph (C) to read as follows: (C) Social security number required Subparagraph (A) shall not apply with respect to any dependent of the taxpayer unless the taxpayer includes on the return of tax for the taxable year, for both the taxpayer and the dependent, a social security number issued to each such individual by the Social Security Administration on or before the due date for filing such return. , and (C) by striking paragraph (7). (3) Effective date The amendments made by this subsection shall apply to taxable years ending after the date of the enactment of this Act. (b) Individuals prohibited from engaging in employment in United States not eligible for earned income tax credit (1) In general Subsection (m) of section 32 (m) Identification numbers (1) In general Solely for purposes of subsections (c)(1)(E) and (c)(3)(D), a taxpayer identification number means a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year. (2) Exception for individuals prohibited from engaging in employment in United States For purposes of paragraph (1), in the case of subsection (c)(1)(E), the term social security number . (2) Effective date The amendment made by this subsection shall apply to taxable years ending after the date of the enactment of this Act. (c) Identification requirement for American Opportunity and Lifetime Learning credits (1) In general Section 25A(g)(1) (C) Social Security number required (i) In general For purposes of this paragraph, the term taxpayer identification number (ii) Exception for individuals prohibited from engaging in employment in United States For purposes of clause (i), the term social security number . (2) Effective date The amendment made by this subsection shall apply to all taxable years ending after the date of the enactment of this Act. (d) Fees for filing a tax return using an ITIN (1) In general Section 6109(i) (5) Fee for filing tax return using an ITIN (A) In general In the case of any individual income tax return filed by a taxpayer residing in the United States, the Secretary shall require the taxpayer to pay a fee for each such return filed in an amount equal to the product of— (i) the total number of individuals included on such return (including any spouse or dependent of the taxpayer) with respect to whom an individual taxpayer identification number has been issued, multiplied by (ii) $300. (B) Exception Subparagraph (A) shall not apply to any individual who has reported to the Secretary that their social security number has been subject to theft, misuse, or misappropriation by another person. . (2) Effective date The amendment made by this subsection shall apply to returns the due date for which (determined without regard to extensions) is after the date of the enactment of this Act. (e) Ensuring validity of Social Security numbers (1) In general Section 6109 (e) Confirmation of social security numbers For purposes of paragraphs (1) and (3) of subsection (a), the Secretary, in coordination with the Commissioner of Social Security, shall verify that any social security account number submitted by a person, or with respect to another person, in any return, statement, or other document is— (1) the correct social security account number as issued to such person by the Commissioner of Social Security, and (2) valid and otherwise unexpired as of the date of submission of such return, statement, or other document. . (2) Effective date The amendment made by this subsection shall apply to returns, statements, and other documents submitted after the date of the enactment of this Act. (f) Requiring agencies To use E-Verify To Confirm satisfactory immigration status for eligibility for certain federally funded benefits (1) In general Section 1137(a) of the Social Security Act ( 42 U.S.C. 1320b–7(a) (A) in paragraph (6), by striking ; and (B) in paragraph (7), by striking the period at the end and inserting ; and (C) by adding at the end the following: (8) with respect to any applicant for, or recipient of, benefits under a program listed in subsection (b) who is a noncitizen and whose eligibility for such benefits is conditional upon such applicant or recipient having an immigration status that allows the applicant or recipient to work in the United States, the State agency administering such program shall use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 ( 8 U.S.C. 1324a E–Verify . (2) Federal housing programs (A) Section 8(o)(6) of the United States Housing Act of 1937 ( 42 U.S.C. 1437f(o)(6) (D) Verification of immigration status For each dwelling unit for which a housing assistance payment contract is established under this subsection, the public housing agency shall, with respect to any prospective tenant of the dwelling unit who is a noncitizen and whose eligibility for assistance is conditional upon the tenant having an immigration status that allows the tenant to work in the United States, use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 ( 8 U.S.C. 1324a E–Verify . (B) Section 8(o)(13) of the United States Housing Act of 1937 ( 42 U.S.C. 1437f(o)(13) (P) Verification of immigration status For each dwelling unit in a project for which a housing assistance payment contract is established under this subsection, the public housing agency shall, with respect to any prospective tenant of the dwelling unit who is a noncitizen and whose eligibility for assistance is conditional upon the tenant having an immigration status that allows the tenant to work in the United States, use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 ( 8 U.S.C. 1324a E–Verify . (C) Section 3(a) of the United States Housing Act of 1937 ( 42 U.S.C. 1437a(a) (9) Verification of immigration status For each public housing dwelling unit owned, assisted, or operated by a public housing agency, the public housing agency shall, with respect to any prospective tenant of the dwelling unit who is a noncitizen and whose eligibility for assistance is conditional upon the tenant having an immigration status that allows the tenant to work in the United States, use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 ( 8 U.S.C. 1324a E–Verify . (D) Section 202(i) of the Housing Act of 1959 ( 12 U.S.C. 1701q(i) (3) Verification of immigration status For each dwelling unit assisted under this section, the owner shall, with respect to any prospective tenant of the dwelling unit who is a noncitizen and whose eligibility for assistance is conditional upon the tenant having an immigration status that allows the tenant to work in the United States, use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 ( 8 U.S.C. 1324a E–Verify . (E) Section 811(i)(1) of the Cranston-Gonzalez National Affordable Housing Act ( 42 U.S.C. 8013(i)(1) (E) Verification of immigration status For each dwelling unit assisted under this section, the owner shall, with respect to any prospective tenant of the dwelling unit who is a noncitizen and whose eligibility for assistance is conditional upon the tenant having an immigration status that allows the tenant to work in the United States, use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 ( 8 U.S.C. 1324a E–Verify . (3) Rulemaking (A) In general The Secretary of Agriculture, the Secretary of Health and Human Services, and the Secretary of Labor shall promulgate rules to implement section 1137(a)(8) of the Social Security Act, as added by paragraph (1), which requires the use of E–Verify to verify applicant eligibility for certain programs administered by their respective departments. (B) Housing programs The Secretary of Housing and Urban Development shall promulgate rules to implement amendments made by subparagraphs (A) through (E) of paragraph (2), which require the use of E–Verify to verify tenant eligibility for housing assistance programs administered by the Department of Housing and Urban Development. (4) Effective date The amendments made by this subsection shall take effect on the date of enactment of this Act. 4. Minimum fines for illegal entry and overstay (a) Illegal entry Chapter 8 of title II of the Immigration and Nationality Act ( 8 U.S.C. 1321 et seq. (1) in section 275 ( 8 U.S.C. 1325 (A) in subsection (a)— (i) by striking (1) (ii) by striking or (2) (iii) by striking (3) (iv) by striking shall, for (1) for the first commission of any such offense, be fined in accordance with subsection (b), imprisoned not more than 6 months, or both; and (2) for a subsequent commission of any such offense, be fined in accordance with subsection (b), imprisoned not more than 2 years, or both. ; and (B) in subsection (b)— (i) by inserting (1) Any alien (ii) by striking civil penalty of civil penalty in an amount equal to not less than $3,000 and not more than $10,000. (iii) in the undesignated matter at the end, by striking Civil penalties (2) Civil penalties ; and (2) in section 276 ( 8 U.S.C. 1326 (a) (1) Subject to paragraph (2) and subsection (b), any alien who, after being denied admission, excluded, deported, or removed or after departing the United States while an order of exclusion, deportation, or removal is outstanding, enters, attempts to enter, or is at any time found in, the United States, shall be subject to a civil penalty in an amount equal to not less than $3,000 and not more than $10,000. (2) Notwithstanding paragraph (1), an alien described in such paragraph shall not be subject to the civil penalty described in such paragraph if— (A) before reembarking at a place outside the United States or applying for admission from a foreign contiguous territory, the Secretary of Homeland Security has expressly consented to such alien's reapplying for admission; or (B) with respect to an alien previously denied admission and removed, such alien establishes that he or she was not required to obtain such advance consent under this Act. . (b) Overstay Section 222(g) of the Immigration and Nationality Act ( 8 U.S.C. 1202(g) (3) An alien described in paragraph (1) shall be subject to a civil penalty in an amount equal to the product of $50 multiplied by the number of months that the alien remained in the United States beyond the alien’s authorized period of stay. .

Summary: WALL Act of 2023 This bill appropriates $25 billion for the construction of a wall on the U.S.-Mexico border and addresses other issues related to immigration. As offsets to this spending, the bill restricts the child tax credit, earned income credits, and lifetime learning credits to those with Social Security numbers and not prohibited from employment in the United States. Also, individuals who file taxes using an individual taxpayer identification number (ITIN) instead of a Social Security number must pay a fee ($300 for each individual on the tax return using an ITIN). The bill restricts eligibility for certain federally-funded benefits, including unemployment compensation, supplemental nutrition assistance, and housing benefits, to those eligible to work in the United States. Agencies administering such benefits must use the E-Verify program to confirm the eligibility of applicants for such benefits. This bill also sets fines for non-U.S. nationals (aliens under federal law) who improperly enter the United States or overstay their visas.