Digest: The Act makes it so that a taxpayer must have a Social Security number to claim an earned income tax credit. (Flesch Readability Score: 64.6).
Prohibits the claiming of an earned income tax credit by a taxpayer using an individual taxpayer identification number in lieu of a Social Security number.
Applies to tax years beginning on or after January 1, 2026.
Extends the sunset for the credit.
Takes effect on the 91st day following adjournment sine die.