Bill · S. 2974· Senate(119-S-2974)
SECURE Benefits Act of 2025
- Introduced
- 10/3/2025
- Last activity
- 10/3/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Cindy Hyde-Smith
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
The SECURE Benefits Act of 2025 aims to amend the Internal Revenue Code of 1986 regarding tax credit requirements. It requires taxpayers claiming the child tax credit, earned income tax credit, savers credit, and certain matching contributions to have a valid social security number. The bill instructs the Social Security Administration to issue temporary work-authorized social security numbers to specific individuals. It also establishes stricter verification processes between the Secretary of the Treasury and the Secretary of Homeland Security. Furthermore, the act introduces penalties for claims made due to fraud involving invalid or expired work authorizations.
Yes
Does this tighten control of the border?+1
The bill increases coordination between the Treasury and Homeland Security regarding work authorization status.
Does this make what the government does easier for the public to see?+1
The bill requires increased information sharing between the Social Security Administration and the IRS.
The opposite· 3 of 9
Would households on low incomes be better off under this?-3
The bill introduces potential high penalties for errors in claiming the Earned Income Credit and Child Tax Credit.
Would immigrants be better off under this?-3
The bill creates new penalties and verification requirements for those on temporary work authorization.
Would children be better off under this?-2
The bill places new documentation requirements on those claiming the Child Tax Credit.
Who it would affect, and how
Potential Positive Impacts for People
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Issuance of Temporary Numbers: The Commissioner of Social Security would be required to assign a temporary work-authorized social security number and issue a card to individuals with temporary work authorization granted by the Secretary of Homeland Security (Section 2 of the Bill).
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Information Sharing: The Secretary of Homeland Security would share information regarding the status, expiration, and any changes to temporary work authorizations with the Commissioner to assist in administration (Section 2 of the Bill).
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Penalty Exception for Good Faith: A penalty will not be imposed if a taxpayer can show there was a reasonable cause for their claim and that they acted in good faith (Section 3 of the Bill).
Potential Negative Impacts for People
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Increased Documentation Requirements for Joint Returns: For joint returns, the law would require the social security number of both spouses (Section 3 of the Bill).
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New Requirements for Noncitizens: Individuals with temporary work-authorized social security numbers must have their status confirmed by the Secretary in coordination with the Secretary of Homeland Security to be treated as eligible for certain credits (Section 3 and Section 4 of the Bill).
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Imposition of Financial Penalties: If a claim for a credit is due to fraud relating to an expired or invalid temporary work authorization, a penalty of either the amount of the credit claimed or $5,000 (whichever is greater) will be added to the tax (Section 3 of the Bill).
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Aggregation of Penalties: If penalties are imposed for more than one credit, the amount added to the tax will be the sum of all such penalties (Section 4 of the Bill).
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Credit Eligibility Restrictions: Certain credits, such as the savers credit and matching contributions, will not be allowed unless the individual includes their social security number on the tax return (Section 5 and Section 6 of the Bill).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Immigrants-3Good For Low Income Households-3Good For Children-2Good For Hispanic Americans-2
- Social Issues And Justice
- Improves Border Security+1Improves Poverty Reduction-2Improves Racial Equity-2Improves Pathway To Citizenship-1
- Economy And Finance
- Reduces Middle Class Taxes-2
- Education And Technology
- Improves Student Loan Relief-1
- Governance And Ideology
- Improves Government Transparency+1
- 10/3/2025
- Read twice and referred to the Committee on Finance.
- Introduced in Senate