Safeguarding American Workers’ Benefits Act

The "Safeguarding American Workers' Benefits Act" proposes significant changes to the eligibility criteria for the Child Tax Credit (CTC) and the Earned Income Tax Credit (EITC). Specifically, it amends the Internal Revenue Code to require that both the taxpayer (and spouse, if filing jointly) and any qualifying child must possess a social security number (SSN) issued by the Social Security Administration. This SSN must be issued to a U.S. citizen or under specific provisions of the Social Security Act related to U.S. citizens, effectively excluding SSNs issued solely for work authorization. The bill mandates that these qualifying SSNs be included on the tax return by its due date for both the CTC and EITC claims. These modifications aim to restrict eligibility for these tax credits to individuals with specific types of social security numbers and will take effect for all taxable years beginning after December 31, 2025.