Changes to the tax code tighten eligibility for two major refundable tax credits. Taxpayers will only be able to claim the Child Tax Credit for a qualifying child when the child’s Social Security number and the filer’s (and spouse’s, on a joint return) Social Security numbers are provided. The earned income tax credit rules are revised to treat Social Security numbers that do not show employment authorization in a way that narrows eligibility. These changes apply to tax years beginning after December 31, 2025.