Safeguarding American Workers’ Benefits Act

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

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 the taxpayer (in the case of a joint return, of both spouses) and of such child on the return of tax for the taxable year.

For purposes of this subsection, 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 such return.

Section 24(h) of such Code is amended—

(A) by striking subparagraph (C) of paragraph (4), and

(B) by striking paragraph (7).

Section 6213(g)(2)(I) of such Code is amended by striking TIN and inserting social security number (as defined in section 24(e)(2)).

Section 32(m) of such Code is amended by striking a social security number issued to an individual by the Social Security Administration (other than a social security number issued pursuant to 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) on or before the due date for filing the return for the taxable year and inserting a social security number (as defined in section 24(e)(2)).

Section 6213(g)(2)(F) of such Code is amended by striking taxpayer identification number and inserting social security number (as defined in section 24(e)(2)).

The amendments made by this section shall apply to taxable years beginning after December 31, 2024.