The "WALL Act of 2025" proposes to appropriate $25,000,000,000 for the construction of a physical barrier along the southern land border of the United States. These funds would remain available until expended, ensuring the completion of the border wall project. To offset the costs and implement broader immigration enforcement, the bill introduces several changes to tax law. It amends the Internal Revenue Code to require a valid Social Security Number (SSN) for eligibility for the Child Tax Credit , Earned Income Tax Credit , and American Opportunity and Lifetime Learning Credits , specifically excluding SSNs of individuals prohibited from employment in the U.S. Furthermore, the bill imposes a $300 fee for each individual included on a tax return filed using an Individual Taxpayer Identification Number (ITIN), with an exception for SSN theft or misuse. It also mandates that the Secretary of the Treasury, in coordination with the Social Security Administration, verify the correctness, validity, and unexpired status of all submitted SSNs. A significant provision requires federal agencies to use E-Verify to confirm the immigration status of non-citizen applicants and recipients for certain federally funded benefits, including various housing assistance programs. Eligibility for these benefits would be denied if the applicant's work-authorized immigration status cannot be confirmed through E-Verify, with relevant Secretaries tasked to promulgate implementing rules. Finally, the bill strengthens penalties for immigration violations. It increases fines for illegal entry, establishing a civil penalty of $3,000 to $10,000 for both first and subsequent offenses, in addition to potential imprisonment. It also introduces a new civil penalty of $50 per month for aliens who overstay their authorized period of stay in the United States.