S. 3798Senate118th Congress (2023-2025)In Committee

A bill to amend the Internal Revenue Code of 1986 to require taxpayers claiming the child and earned income tax credits, and their qualifying children, to have a valid social security number for employment purposes.

AI-Generated Summary

Updated January 20, 2026 at 2:41 PM UTC

The bill changes the tax code so that anyone claiming the child tax credit or the earned income credit must provide a Social Security number for each qualifying child that shows the child is authorized to work in the United States. It also requires the taxpayer (and spouse on a joint return) to include their own valid Social Security numbers. The changes take effect for tax years beginning after December 31, 2023, and affect all taxpayers who claim these credits.

Key Provisions

Requires a valid, work‑authorized Social Security number for each qualifying child before a child tax credit can be claimed.
Defines a valid Social Security number as one issued to a U.S. citizen or an authorized worker and issued before the tax return’s due date.
Updates math‑error authority provisions to refer to Social Security numbers instead of TINs where appropriate.
Removes a conforming paragraph in the child tax credit section to align with the new requirement.
Amends the earned income credit rules to require the same work‑authorized Social Security number for qualifying children, with the same effective date.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

February 12, 2024

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SenateIntro Referral

Introduced in Senate

February 12, 2024

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

February 12, 2024

Floor Debate

1 member

What members said about S. 3798 on the floor

1 Republican

Sen. Cindy Hyde-SmithR-MS · Feb 12, 2024

Madam President, I ask unanimous consent that the text of the bill be printed in the Record.

Sen. Cindy Hyde-SmithR-MS · Feb 12, 2024

Madam President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

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Introduced in SenateIssued February 12, 2024

118th CONGRESS

2d Session

S. 3798

IN THE SENATE OF THE UNITED STATES

February 12, 2024

Mrs. Hyde-Smith introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to require taxpayers claiming the child and earned income tax credits, and their qualifying children, to have a valid social security number for employment purposes.

Child tax credit identification requirements

(a)

In general

Subsection (e) of section 24 of the Internal Revenue Code of 1986 is amended to read as follows:

(e)

Identification requirements

(1)

In general

No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of—

(A)

such child, and

(B)

the taxpayer (and, in the case of a joint return, the taxpayer's spouse),

on the return of tax for the taxable year.

(2)

Social security number

For purposes of paragraph (1), with respect to an individual and a taxable year, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—

(A)

to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and

(B)

before the due date for the return of tax for such taxable year.

Such term shall not include any social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States.

(b)

Math error authority

(1)

Subparagraph (I) of section 6213(g)(2) of the Internal Revenue Code of 1986 is amended by striking TIN and inserting social security number.

(2)

Subparagraph (L) of section 6213(g)(2) of such Code is amended—

(A)

by striking a TIN and inserting a TIN or social security number, as applicable,, and

(B)

by striking such TIN both places it appears and inserting such TIN or social security number.

(c)

Conforming amendment

Subsection (h) of section 24 of the Internal Revenue Code of 1986 is amended by striking paragraph (7).

(d)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2023.

Earned income credit identification requirements

(a)

In general

Subsection (m) of section 32 of the Internal Revenue Code of 1986 is amended by striking clause (II) (or that portion of clause (III) that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act and inserting subclause (II) (or that portion of subclause (III) that relates to subclause (II)) of section 205(c)(2)(B)(i) of the Social Security Act, or any other social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2023.