This measure, called the Safeguarding American Workers’ Benefits Act, tightens ID rules for two tax benefits: the Child Tax Credit and the Earned Income Tax Credit. To claim these, you would have to list Social Security numbers for yourself (and your spouse if filing jointly) and for each child you claim. The number must be issued by the Social Security Administration and issued before the tax return’s due date. The law also updates related tax code language so these credits specifically require Social Security numbers, not other taxpayer ID numbers. These changes start with tax years beginning after December 31, 2025.

Key points:

• Who is affected: People who claim the Child Tax Credit or the Earned Income Tax Credit.
• What changes: You must provide SSNs for yourself/spouse and each child; only SSNs issued by SSA and issued before your filing deadline count. References to other ID numbers are replaced with SSN requirements.
• When: Applies to tax years starting in 2026 (tax years beginning after December 31, 2025).