Saving American Workers’ Benefits Act of 2025
United States119th CongressS-268Senate
Updated: Jan 28, 2025
Summary
This bill proposes significant changes to the identification requirements for claiming federal tax credits by amending the Internal Revenue Code of 1986. It mandates that taxpayers and their qualifying children must have a valid social security number for employment purposes to be eligible for the Child Tax Credit. Specifically, the required Social Security Number must be issued to a U.S. citizen or under certain provisions of the Social Security Act, and crucially, it must explicitly indicate that the individual is authorized to work in the United States . The bill also extends this work authorization requirement to the Social Security Numbers used by individuals claiming the Earned Income Tax Credit. These new identification requirements are slated to take effect for all taxable years beginning after December 31, 2025.
Bill texts
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Timeline
Introduced in Senate
Read twice and referred to the Committee on Finance.
Senate
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