H.R.547 - No Child Tax Credit for Illegals Act of 2025 (119th Congress)
Summary
H.R.547, the "No Child Tax Credit for Illegals Act of 2025," aims to amend the Internal Revenue Code of 1986. The bill mandates that individuals must provide a social security number to claim the child tax credit. This requirement is intended to prevent those without legal authorization from receiving the credit.
The bill specifies that the social security number must be issued to a U.S. citizen or someone authorized under specific sections of the Social Security Act. It also includes an exception for members of the Armed Forces, allowing either spouse to provide a social security number in the case of a joint return.
The proposed changes would take effect for taxable years beginning after the enactment of the Act.
Expected Effects
The primary effect of this bill would be to restrict access to the child tax credit to individuals with a valid social security number. This would likely reduce the number of claims filed by unauthorized immigrants.
This could lead to decreased financial support for some families and potential increases in reported income for tax purposes. It could also create administrative challenges in verifying social security numbers and processing tax returns.
Potential Benefits
- Potential reduction in fraudulent tax credit claims.
- Increased accuracy in tax filings related to the child tax credit.
- Possible savings for taxpayers due to reduced payouts of the child tax credit to ineligible individuals.
- Reinforcement of existing laws regarding eligibility for government benefits.
- May incentivize compliance with immigration laws.
Most Benefited Areas:
Potential Disadvantages
- Could negatively impact low-income families with children who do not have social security numbers.
- May increase poverty rates among certain demographic groups.
- Potential for increased administrative burden in verifying social security numbers.
- Could be perceived as discriminatory towards immigrant communities.
- May lead to decreased economic activity in communities with large immigrant populations.
Constitutional Alignment
The bill's constitutionality is subject to debate, particularly concerning the Equal Protection Clause of the Fourteenth Amendment. While Congress has broad power over immigration and taxation, the bill's potential impact on families and children could raise concerns about equal treatment under the law.
The bill does not appear to infringe upon any specific enumerated rights, such as those protected by the First or Second Amendments. However, its impact on vulnerable populations may warrant scrutiny under constitutional principles of fairness and due process.
Article I, Section 8 grants Congress the power to lay and collect taxes, but this power is not unlimited and must be exercised in accordance with other constitutional provisions.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).