Earned income credit identification requirements

(a) In general Subsection (m) of section 32 of the Internal Revenue Code of 1986 is amended— (1) by striking clause (II) (or that portion of clause (III) that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act and inserting subclause (II) (or that portion of subclause (III) that relates to subclause (II)) of section 205(c)(2)(B)(i) of the Social Security Act, or any other social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States, (2) by striking numbers.—Solely and inserting “ numbers.— (1) In general Solely, and (3) by adding at the end the following new paragraph: (2) Additional requirements for noncitizens with temporary work authorization (A) In general In the case of an individual with a temporary work-authorized social security number pursuant to section 205(c)(2)(I) of the Social Security Act, such individual shall not be treated as an eligible individual or a qualifying child for purposes of this section unless the Secretary confirms in coordination with the Secretary of Homeland Security that the individual has a valid temporary work authorization (as defined in section 205(c)(2)(I)(iii)(II) of such Act) as of the date of filing the return for the taxable year. (B) Documentation The Secretary, in consultation with the Secretary of Homeland Security, shall prescribe the form and manner of documentation required to be provided for purposes of subparagraph (A).. (b) Penalty Section 6663A of the Internal Revenue Code of 1986, as added by section 3, is amended— (1) by striking section 24 in subsection (a) and inserting section 24 or 32, (2) by striking child tax in the heading and inserting child or earned income, and (3) by adding at the end the following new subsection: (c) Penalties To be aggregated In the case of penalties imposed under subsection (a) with respect to more than 1 credit described in such subsection, the amount added to the tax pursuant to this section shall be sum of all such penalties.. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2026.