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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.
Read twice and referred to the Committee on Finance.
Introduced January 28, 2025 by Cindy Hyde-Smith · Last progress 1 year ago