I 
119TH CONGRESS 
1ST SESSION 
H. R. 778 
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 
JANUARY 28, 2025 
Mr. HIGGINS of Louisiana (for himself, Mr. CLINE, Mr. DAVIDSON, Mr. 
CLYDE, Mr. NORMAN, Mr. WEBER of Texas, Mr. TIFFANY, Mrs. MILLER 
of Illinois, Mr. ROY, Mr. PERRY, Mr. GILL of Texas, Mr. ROUZER, Mr. 
BRECHEEN, Mr. BIGGS of Arizona, Mrs. LUNA, Mr. CLOUD, Mr. 
MCGUIRE, Mr. HARRIS of Maryland, Mr. BURLISON, and Ms. MACE) in-
troduced 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Safeguarding Amer-
ican Workers’ Benefits Act’’. 
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SEC. 2. MODIFICATION OF SOCIAL SECURITY NUMBER RE-
QUIREMENTS FOR CLAIMING THE CHILD TAX 
CREDIT AND EARNED INCOME TAX CREDIT. 
(a) CHILD TAX CREDIT.— 
(1) IN GENERAL.—Section 24(e) of the Internal 
Revenue Code of 1986 is amended to read as fol-
lows: 
‘‘(e) SOCIAL SECURITY NUMBER 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 the so-
cial security number of the taxpayer (in the case of 
a joint return, of both spouses) and of such child on 
the return of tax for the taxable year. 
‘‘(2) SOCIAL
SECURITY
NUMBER
DEFINED.— 
For purposes of this subsection, the term ‘social se-
curity number’ means a social security number 
issued to an individual by the Social Security Ad-
ministration, but only if the social security number 
is issued— 
‘‘(A) to a citizen of the United States or 
pursuant to subclause (I) (or that portion of 
subclause (III) that relates to subclause (I)) of 
section 205(c)(2)(B)(i) of the Social Security 
Act, and 
‘‘(B) before the due date for such return.’’. 
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(2) 
CONFORMING
AMENDMENT.—Section 
6213(g)(2)(I) of such Code is amended by striking 
‘‘TIN’’ and inserting ‘‘social security number (as de-
fined in section 24(e)(2))’’. 
(b) EARNED INCOME TAX CREDIT.— 
(1) IN GENERAL.—Section 32(m) of such Code 
is amended by striking ‘‘a social security number 
issued to an individual by the Social Security Ad-
ministration (other than a social security number 
issued pursuant to clause (II) (or that portion of 
clause (III) that relates to clause (II)) of section 
205(c)(2)(B)(i) of the Social Security Act) on or be-
fore the due date for filing the return for the taxable 
year’’ and inserting ‘‘a social security number (as 
defined in section 24(e)(2))’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
6213(g)(2)(F) of such Code is amended by striking 
‘‘taxpayer identification number’’ and inserting ‘‘so-
cial 
security 
number 
(as 
defined 
in 
section 
24(e)(2))’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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