The SECURE Benefits Act of 2025 amends the Internal Revenue Code to require taxpayers claiming the child and earned income tax credits, and their.
The SECURE Benefits Act of 2025 amends the Internal Revenue Code 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. It mandates that individuals with temporary work-authorized social security numbers must have valid temporary work authorizations confirmed by the Secretary of Homeland Security. Penalties are imposed for invalid work authorizations, and the amendments apply to taxable years beginning after December 31, 2026.
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- Core Provisions
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- Impact
- Legal Framework
- Critical Issues
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