US SB268

Amends the Internal Revenue Code to require taxpayers claiming the Child Tax Credit, their spouses, and qualifying children to have a Social Security number issued for employment purposes (valid work authorization)

Requires taxpayers claiming the Earned Income Tax Credit to have a Social Security number that indicates work authorization in the United States

Excludes Social Security numbers issued to individuals not authorized to work in the U.S. from qualifying for either tax credit

Authorizes the IRS to treat invalid Social Security numbers as math errors, allowing automatic rejection without formal audit procedures

Applies to taxable years beginning after December 31, 2025