Safeguarding American Workers’ Benefits Act modifies social security number requirements for claiming child tax credit and earned income tax credit.

The Safeguarding American Workers’ Benefits Act amends the Internal Revenue Code to modify the social security number requirements for claiming the child tax credit and earned income tax credit. Specifically, it mandates that taxpayers must include the social security number of the taxpayer and any qualifying child on their tax return to claim these credits. The bill defines "social security number" as one issued by the Social Security Administration to a U.S. citizen or under specific provisions of the Social Security Act, and it must be issued before the tax return due date.

Safeguarding American Workers’ Benefits Act modifies social security number requirements for claiming child tax credit and earned income tax credit.

The Safeguarding American Workers’ Benefits Act amends the Internal Revenue Code to modify the social security number requirements for claiming the child tax credit and earned income tax credit. Specifically, it mandates that taxpayers must include the social security number of the taxpayer and any qualifying child on their tax return to claim these credits. The bill defines "social security number" as one issued by the Social Security Administration to a U.S. citizen or under specific provisions of the Social Security Act, and it must be issued before the tax return due date.