S. 2974: SECURE Benefits Act of 2025

SECURE Benefits Act of 2025

This bill aims to tighten identification requirements for several major tax credits. It proposes creating a new "temporary work-authorized social security number" for individuals with temporary work authorization. The bill would then restrict eligibility for the Child Tax Credit (CTC) and Earned Income Tax Credit (EITC) by requiring the IRS to confirm that this temporary work authorization is still valid at the time of filing . It also adds new Social Security number requirements for joint CTC filers, the Saver's Credit, and the Saver's Match. Finally, the bill establishes a new fraud penalty (the greater of the credit claimed or $5,000) for using an invalid temporary work authorization to claim these credits and gives the IRS "math error authority" to automatically deny credits that don't meet the new requirements.