No Child Tax Credit for Illegals Act of 2025

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

Except as provided in paragraph (2), 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.

In the case of an individual who is a member of the Armed Forces of the United States, paragraph (1) shall be applied by substituting either spouse for both spouses in such paragraph.

For purposes of paragraph (1), 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 6213(g)(I) of such Code is amended by striking TIN and inserting social security number (as defined in section 24(e).

Section 24(h) of such Code is amended by striking paragraph (7).

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.