S.293 - WALL Act of 2025 (119th Congress)
Summary
The WALL Act of 2025 proposes to appropriate $25 billion for the construction of a border wall between the United States and Mexico. It also includes provisions to offset the cost by modifying eligibility requirements for the Child Tax Credit, Earned Income Tax Credit, and American Opportunity and Lifetime Learning Credits. These changes primarily affect individuals who are not authorized to work in the United States.
The bill introduces fees for filing tax returns using an Individual Taxpayer Identification Number (ITIN) and mandates the use of E-Verify to confirm the immigration status of applicants for certain federally funded benefits, including housing assistance. Additionally, it increases the minimum fines for illegal entry and overstaying visas.
The bill is sponsored by Mrs. Britt, Mr. Cruz, Mr. Risch, Mr. Barrasso, Mr. Rounds, and Mr. Wicker and was introduced in the Senate on January 29, 2025, before being referred to the Committee on Finance.
Expected Effects
If enacted, the WALL Act of 2025 would lead to the construction of a physical barrier along the US-Mexico border. It would also tighten eligibility requirements for various tax credits and federal benefits.
These changes would likely reduce the number of individuals and families eligible for these programs, particularly those without valid Social Security numbers or legal work authorization. The increased fines for immigration violations could also lead to more detentions and deportations.
Finally, the bill would likely increase revenue through ITIN fees and reduced payouts for tax credits.
Potential Benefits
- Enhanced border security, potentially reducing illegal immigration and drug trafficking.
- Increased government revenue through ITIN fees and reduced tax credit payouts.
- Potential job creation in the construction and security sectors related to the border wall.
- Strengthened enforcement of immigration laws and reduced incentives for unauthorized immigration.
- Improved accuracy of Social Security numbers used for tax purposes.
Most Benefited Areas:
Potential Disadvantages
- Significant financial cost of $25 billion for wall construction, potentially diverting funds from other priorities.
- Potential negative impact on the economy due to reduced labor force participation and consumer spending from affected individuals.
- Increased administrative burden and costs associated with E-Verify implementation and ITIN fee collection.
- Potential for discrimination and civil rights violations due to stricter eligibility requirements and increased enforcement.
- Damage to international relations with Mexico and other countries due to the border wall and stricter immigration policies.
Constitutional Alignment
The bill's focus on border security and immigration control falls under the purview of the federal government's authority to regulate immigration and protect national borders, as implied by Article I, Section 8 of the Constitution. However, the changes to tax credit eligibility and federal benefit access could raise concerns about equal protection under the law, potentially conflicting with the Fifth and Fourteenth Amendments.
The increased fines for illegal entry and overstaying visas could be challenged as cruel and unusual punishment under the Eighth Amendment, depending on the specific implementation and enforcement. The mandatory E-Verify provisions might also raise concerns about potential privacy violations and due process rights.
Ultimately, the constitutionality of the WALL Act of 2025 would likely be determined by the courts, considering the balance between national security interests and individual rights.
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).