WALL Act of 2025

Provides $25 billion to build a physical barrier on the southern U.S. land border, changes tax and benefit rules to require Social Security Number (SSN) verification (and adds fees for using ITINs), and raises civil fines and criminal penalties for unlawful entry and overstays. The bill directs federal agencies and some housing providers to verify identity and work-authorized immigration status (e.g., via E‑Verify) and makes many tax credits and returns conditional on SSN checks or matching.

Together the measures shift funding toward a major construction project, add new verification and compliance requirements for tax filers, agencies, employers and housing providers, and increase fines and jail terms for unauthorized entry and reentry.