Sponsors (6)
Official title: Appropriate $25,000,000,000 for the construction of a border wall between the United States and Mexico, and for other purposes.
Introduced January 29, 2025 by Katie Boyd Britt · Last progress January 29, 2025
The bill directs substantial funding and tougher enforcement to tighten border security and strengthen tax-credit verification, but does so by reducing benefits and increasing costs, penalties, and administrative burdens that primarily fall on immigrants and many low-income families while imposing fiscal, environmental, and procedural trade-offs.
Border communities and taxpayers gain a dedicated $25 billion for a southern border barrier intended to strengthen physical border security.
Border communities could see increased construction activity and related local jobs from the $25 billion infrastructure project.
Funds for the border barrier remain available until expended, allowing completion without annual reauthorization delays and reducing risk of interrupted projects.
Low-income families and children in households with missing or late SSNs or who rely on ITINs will lose Child Tax Credit/EITC eligibility, reducing household income and increasing hardship.
Households that include individuals with ITINs face a new $300-per-person filing fee, raising costs for families and potentially discouraging tax filing or claiming dependents.
Public housing agencies, assisted-housing owners, and state agencies must use E-Verify and deny benefits to noncitizens without work authorization, risking loss of housing and program access and imposing administrative burdens on agencies.
Based on analysis of 4 sections of legislative text.
Appropriates $25B for a southern border physical barrier, tightens SSN requirements and eligibility for CTC/EITC, adds a $300 ITIN-related filing fee, and raises civil fines for entry/reentry/overstay.
Provides $25 billion in mandatory funding to build a physical barrier along the southern land border, tightens tax-credit eligibility by requiring Social Security numbers (and barring people prohibited from working in the U.S.) for Child Tax Credit and Earned Income Tax Credit receipt, imposes a $300 fee on returns that include ITINs, and raises or creates civil fines for unlawful entry, unlawful reentry, and visa overstays. Many changes take effect after enactment for taxable years ending after enactment; some penalty and eligibility provisions have unspecified effective dates in the provided text.