Math error authority

(a) Earned income credit Subparagraph (F) of section 6213(g)(2) of the Internal Revenue Code of 1986 is amended by striking taxpayer identification number and inserting social security number. (b) Child tax credit (1) In general Subparagraph (I) of section 6213(g)(2) of the Internal Revenue Code of 1986 is amended by striking TIN and inserting social security number. (2) Age and credit determinations Subparagraph (L) of section 6213(g)(2) of such Code is amended— (A) by striking a TIN and inserting a TIN or social security number, as applicable,, and (B) by striking such TIN both places it appears and inserting such TIN or social security number. (c) Savers credit Section 6213(g) of such Code is amended by striking and at the end of subparagraph (Z), by striking the period at the end of subparagraph (AA) and inserting, and, and by inserting after subparagraph (AA) the following new subparagraph: (BB) an omission of a correct social security number required under section 25B(g) (relating to savers credit).. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2026.