A bill to amend the Internal Revenue Code of 1986 to require taxpayers claiming the child and earned income tax credits, and their qualifying children, to have a valid social security number for employment purposes.

This bill requires taxpayers claiming the child tax credit or earned income tax credit to provide valid Social Security Numbers (SSNs) for themselves and their qualifying children on their tax returns. A valid SSN must indicate the individual is authorized to work in the U.S., excluding numbers issued for non-work purposes. The rule applies to tax returns filed for 2024 and later (for taxable years beginning after December 31, 2023). It directly affects millions of low-to-moderate-income households who rely on these credits. The bill amends specific sections of the tax code to enforce this identification requirement.