WALL Act of 2025

Border Security Funding: The bill provides $25,000,000,000 for constructing a physical barrier along the southern land border (Section 2).

Social Security Number Verification: The Secretary will coordinate with the Commissioner of Social Security to verify that social security account numbers submitted in returns or documents are correct, valid, and unexpired (Section 3(e)).

Child Tax Credit Restrictions: Taxpayers may be unable to claim the credit unless they include a valid social security number for the qualifying child that was issued on or before the due date for the tax return (Section 3(a)).

Earned Income Tax Credit Restrictions: Individuals prohibited from engaging in employment in the United States will not have their identification numbers recognized for the purposes of the earned income tax credit (Section 3(b)).

American Opportunity and Lifetime Learning Credits Restrictions: These credits will now require a social security number, excluding those prohibited from employment in the United States (Section 3(c)).

ITIN Filing Fees: Taxpayers residing in the United States who use an Individual Taxpayer Identification Number (ITIN) will be required to pay a fee of $300 multiplied by the number of individuals included on the return (Section 3(d)).

Benefit and Housing Denial: Noncitizens whose eligibility for certain federally funded benefits or housing assistance is conditional upon their work status may have their eligibility denied if E-Verify does not confirm their status (Section 3(f)).

Increased Penalties for Illegal Entry: Individuals committing an offense for the first time may face fines of at least $3,000 and up to $10,000, or imprisonment for up to 6 months; subsequent offenses can result in up to 2 years of imprisonment (Section 4(a)).

Civil Penalties for Entry after Removal: Aliens who enter or are found in the United States after being denied admission, excluded, deported, or removed are subject to civil penalties between $3,000 and $10,000 (Section 4(a)).

Penalties for Overstaying: Aliens who remain in the United States beyond their authorized period of stay will be subject to a civil penalty calculated at $50 multiplied by the number of months they remained (Section 4(b)).