WALL Act of 2025

This bill sets aside $25 billion to build a physical barrier along the U.S.–Mexico border, with the funds available until used. To help pay for it, it tightens who can claim certain tax credits and benefits. The child tax credit, earned income tax credit, and higher‑education credits would only be available to people who provide a Social Security number and are allowed to work in the United States. People filing taxes with an ITIN would have to pay a $300 fee for each person on the return who uses an ITIN, unless their Social Security number was misused by someone else. Agencies that run programs like SNAP, unemployment, and federal housing aid would have to use E‑Verify to confirm that noncitizen applicants meet work‑eligibility rules before giving benefits. Those who do not meet the work‑eligibility requirement would be denied benefits.

The bill also raises or sets fines for immigration violations. It establishes minimum civil penalties for illegal entry and reentry of $3,000 to $10,000 and keeps existing jail time in place. It adds a fine for overstaying a visa: $50 for each month a person remains beyond the allowed time. Some parts take effect right away at enactment; tax‑related changes generally apply to tax years or returns after enactment.

• Who is affected:

  • Tax filers claiming the child tax credit, earned income credit, or college credits; ITIN filers; applicants for SNAP, unemployment, and federal housing aid; noncitizens who enter illegally, reenter after removal, or overstay visas.

• What changes:

  • $25B for a border wall; stricter ID rules for tax credits; $300 fee per ITIN user on a return; required E‑Verify checks for certain benefits; higher civil fines for illegal entry/reentry; new monthly fine for overstays.

• When:

  • E‑Verify and some enforcement changes start at enactment; most tax rules apply to returns and tax years after enactment.