What This Bill Does
This bill sets aside $25 billion to build a physical barrier (wall) along the southern border of the United States. The bill also changes several tax and benefit eligibility rules and creates penalties (fines) for people who enter or stay in the country illegally.
##
Who It Affects
- Taxpayers claiming child tax credits, earned income tax credits, or education credits
- People applying for or receiving federal benefits (housing assistance, food programs, and other assistance)
- Immigrants living in the United States
- State agencies that manage benefit programs
- Public housing agencies
- The Social Security Administration and Internal Revenue Service (the government agency that collects taxes)
##
Key Provisions
- The federal government must set aside $25 billion specifically to construct a physical barrier on the southern border and the money stays available until spent (Sec. 2)
- Taxpayers claiming child tax credits, earned income tax credits, or education credits must now provide valid Social Security numbers for themselves, their spouses, and qualifying children (Sec. 3(a), 3(b), 3(c))
- People who are not allowed to work in the United States cannot claim certain tax credits, even if they have Social Security numbers (Sec. 3(a), 3(b), 3(c))
- Anyone filing an income tax return using an Individual Taxpayer Identification Number (ITIN) must pay a fee of $300 per person listed on the return (Sec. 3(d))
- State agencies and public housing agencies must use E-Verify (an employment eligibility verification system) to check whether noncitizen applicants can legally work in the United States before approving certain federal benefits or housing assistance (Sec. 3(f))
- Anyone who illegally enters the country faces a civil penalty (fine) of not less than $3,000 and not more than $10,000 (Sec. 4(a))
- Anyone who stays in the United States beyond their authorized time period faces a civil penalty of $50 per month for every month they overstay (Sec. 4(b))
##
What Changes
If this bill becomes law, $25 billion becomes available immediately for building a border wall. Tax credit claiming requirements change to require Social Security numbers for all family members. A new $300 per-person fee applies to anyone filing taxes with an ITIN number. Federal agencies must start checking work authorization status for certain benefit applicants using E-Verify. Penalties for illegal entry increase to a minimum of $3,000, and people overstaying visas face new monthly penalties.
##
Important Definitions
- **Valid identification number**: A Social Security number issued by the Social Security Administration on or before the tax return due date (Sec. 3(a))
- **E-Verify**: The employment eligibility confirmation program described in the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (Sec. 3(f))
- **ITIN**: Individual Taxpayer Identification Number (Sec. 3(d))
- **Noncitizen**: A person who is not a United States citizen (Sec. 3(f))
##
Effective Date
Most changes take effect on the date the bill becomes law (the date it is signed by the President) (Sec. 3(f)(4)). Tax credit changes apply to tax years ending after the bill becomes law (Sec. 3(a)(3), 3(b)(2), 3(c)(2)). The ITIN fee applies to returns due after the bill becomes law (Sec. 3(d)(2)). Social Security verification changes apply to returns submitted after the bill becomes law (Sec. 3(e)(2)).
II
118TH CONGRESS
1ST SESSION
S. 332
To appropriate $25,000,000,000 for the construction of a border wall between
the United States and Mexico, and for other purposes.
IN THE SENATE OF THE UNITED STATES
FEBRUARY 9, 2023
Mrs. BRITT (for herself, Mr. BARRASSO, Mr. BRAUN, Mr. CRUZ, Mr. RISCH,
Mr. ROUNDS, and Mr. WICKER) introduced the following bill; which was
read twice and referred to the Committee on Finance
A BILL
To appropriate $25,000,000,000 for the construction of a
border wall between the United States and Mexico, and
for other purposes.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
2
SECTION 1. SHORT TITLE.
3
This Act may be cited as the ‘‘WALL Act of 2023’’.
4
SEC. 2. MANDATORY SPENDING FOR BORDER WALL.
5
(a)
IN
GENERAL.—There
is
appropriated
6
$25,000,000,000 for the purpose of constructing a phys-
7
ical barrier along the southern border of the United
8
States.
9
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•S 332 IS
(b) AVAILABILITY.—Amounts appropriated under
1
subsection (a) shall remain available until expended for
2
the purpose described in subsection (a).
3
SEC. 3. OFFSETS.
4
(a) ELIGIBILITY FOR CHILD TAX CREDIT.—
5
(1) IN GENERAL.—Section 24(e) of the Internal
6
Revenue Code of 1986 is amended to read as fol-
7
lows:
8
‘‘(e) IDENTIFICATION REQUIREMENTS.—
9
‘‘(1) IN GENERAL.—No credit shall be allowed
10
under this section to a taxpayer with respect to any
11
qualifying child unless the taxpayer includes on the
12
return of tax for the taxable year—
13
‘‘(A) the name of such qualifying child,
14
and
15
‘‘(B) the valid identification number of the
16
taxpayer (and, in the case of a joint return, the
17
taxpayer’s spouse) and such qualifying child.
18
‘‘(2) VALID IDENTIFICATION NUMBER.—
19
‘‘(A) IN GENERAL.—For purposes of this
20
subsection, the term ‘valid identification num-
21
ber’ means—
22
‘‘(i) in the case of the taxpayer and
23
any spouse of the taxpayer, a social secu-
24
rity number issued to the individual by the
25
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•S 332 IS
Social Security Administration on or before
1
the due date for filing the return for the
2
taxable year, and
3
‘‘(ii) in the case of a qualifying child,
4
a social security number issued to such
5
child by the Social Security Administration
6
on or before the due date for filing such
7
return.
8
‘‘(B) EXCEPTION FOR INDIVIDUALS PRO-
9
HIBITED FROM ENGAGING IN EMPLOYMENT IN
10
UNITED
STATES.—For purposes of subpara-
11
graph (A)(i) and subsection (h)(4)(C), the term
12
‘social security number’ shall not include the so-
13
cial security number of an individual who is
14
prohibited from engaging in employment in the
15
United States.’’.
16
(2) CONFORMING
AMENDMENTS.—Subsection
17
(h) of section 24 of the Internal Revenue Code of
18
1986 is amended—
19
(A) in paragraph (1), by striking ‘‘(7)’’
20
and inserting ‘‘(6)’’,
21
(B) in paragraph (4), by amending sub-
22
paragraph (C) to read as follows:
23
‘‘(C) SOCIAL
SECURITY
NUMBER
RE-
24
QUIRED.—Subparagraph (A) shall not apply
25
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•S 332 IS
with respect to any dependent of the taxpayer
1
unless the taxpayer includes on the return of
2
tax for the taxable year, for both the taxpayer
3
and the dependent, a social security number
4
issued to each such individual by the Social Se-
5
curity Administration on or before the due date
6
for filing such return.’’, and
7
(C) by striking paragraph (7).
8
(3) EFFECTIVE DATE.—The amendments made
9
by this subsection shall apply to taxable years end-
10
ing after the date of the enactment of this Act.
11
(b) INDIVIDUALS PROHIBITED FROM ENGAGING IN
12
EMPLOYMENT IN UNITED STATES NOT ELIGIBLE FOR
13
EARNED INCOME TAX CREDIT.—
14
(1) IN GENERAL.—Subsection (m) of section 32
15
of the Internal Revenue Code of 1986 is amended to
16
read as follows:
17
‘‘(m) IDENTIFICATION NUMBERS.—
18
‘‘(1) IN GENERAL.—Solely for purposes of sub-
19
sections (c)(1)(E) and (c)(3)(D), a taxpayer identi-
20
fication number means a social security number
21
issued to an individual by the Social Security Ad-
22
ministration on or before the due date for filing the
23
return for the taxable year.
24
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•S 332 IS
‘‘(2) EXCEPTION
FOR
INDIVIDUALS
PROHIB-
1
ITED FROM ENGAGING IN EMPLOYMENT IN UNITED
2
STATES.—For purposes of paragraph (1), in the
3
case of subsection (c)(1)(E), the term ‘social security
4
number’ shall not include the social security number
5
of an individual who is prohibited from engaging in
6
employment in the United States.’’.
7
(2) EFFECTIVE DATE.—The amendment made
8
by this subsection shall apply to taxable years end-
9
ing after the date of the enactment of this Act.
10
(c) IDENTIFICATION REQUIREMENT FOR AMERICAN
11
OPPORTUNITY AND LIFETIME LEARNING CREDITS.—
12
(1) IN GENERAL.—Section 25A(g)(1) of the In-
13
ternal Revenue Code of 1986 is amended by adding
14
at the end the following new subparagraph:
15
‘‘(C) SOCIAL
SECURITY
NUMBER
RE-
16
QUIRED.—
17
‘‘(i) IN
GENERAL.—For purposes of
18
this paragraph, the term ‘taxpayer identi-
19
fication number’ means a social security
20
number issued to an individual by the So-
21
cial Security Administration.
22
‘‘(ii) EXCEPTION
FOR
INDIVIDUALS
23
PROHIBITED FROM ENGAGING IN EMPLOY-
24
MENT IN UNITED STATES.—For purposes
25
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•S 332 IS
of clause (i), the term ‘social security num-
1
ber’ shall not include the social security
2
number of an individual who is prohibited
3
from engaging in employment in the
4
United States.’’.
5
(2) EFFECTIVE DATE.—The amendment made
6
by this subsection shall apply to all taxable years
7
ending after the date of the enactment of this Act.
8
(d) FEES FOR FILING A TAX RETURN USING AN
9
ITIN.—
10
(1) IN GENERAL.—Section 6109(i) of the Inter-
11
nal Revenue Code of 1986 is amended by adding at
12
the end the following new paragraph:
13
‘‘(5) FEE FOR FILING TAX RETURN USING AN
14
ITIN.—
15
‘‘(A) IN GENERAL.—In the case of any in-
16
dividual income tax return filed by a taxpayer
17
residing in the United States, the Secretary
18
shall require the taxpayer to pay a fee for each
19
such return filed in an amount equal to the
20
product of—
21
‘‘(i) the total number of individuals
22
included on such return (including any
23
spouse or dependent of the taxpayer) with
24
respect to whom an individual taxpayer
25
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•S 332 IS
identification number has been issued,
1
multiplied by
2
‘‘(ii) $300.
3
‘‘(B)
EXCEPTION.—Subparagraph
(A)
4
shall not apply to any individual who has re-
5
ported to the Secretary that their social security
6
number has been subject to theft, misuse, or
7
misappropriation by another person.’’.
8
(2) EFFECTIVE DATE.—The amendment made
9
by this subsection shall apply to returns the due
10
date for which (determined without regard to exten-
11
sions) is after the date of the enactment of this Act.
12
(e) ENSURING VALIDITY OF SOCIAL SECURITY NUM-
13
BERS.—
14
(1) IN GENERAL.—Section 6109 of the Internal
15
Revenue Code of 1986 is amended by inserting after
16
subsection (d) the following new subsection:
17
‘‘(e) CONFIRMATION
OF SOCIAL SECURITY NUM-
18
BERS.—For purposes of paragraphs (1) and (3) of sub-
19
section (a), the Secretary, in coordination with the Com-
20
missioner of Social Security, shall verify that any social
21
security account number submitted by a person, or with
22
respect to another person, in any return, statement, or
23
other document is—
24
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•S 332 IS
‘‘(1) the correct social security account number
1
as issued to such person by the Commissioner of So-
2
cial Security, and
3
‘‘(2) valid and otherwise unexpired as of the
4
date of submission of such return, statement, or
5
other document.’’.
6
(2) EFFECTIVE DATE.—The amendment made
7
by this subsection shall apply to returns, statements,
8
and other documents submitted after the date of the
9
enactment of this Act.
10
(f) REQUIRING AGENCIES TO USE E-VERIFY TO
11
CONFIRM SATISFACTORY IMMIGRATION STATUS FOR ELI-
12
GIBILITY
FOR CERTAIN FEDERALLY FUNDED BENE-
13
FITS.—
14
(1) IN GENERAL.—Section 1137(a) of the So-
15
cial Security Act (42 U.S.C. 1320b–7(a)) is amend-
16
ed—
17
(A) in paragraph (6), by striking ‘‘; and’’
18
and inserting a semicolon;
19
(B) in paragraph (7), by striking the pe-
20
riod at the end and inserting ‘‘; and’’; and
21
(C) by adding at the end the following:
22
‘‘(8) with respect to any applicant for, or recipi-
23
ent of, benefits under a program listed in subsection
24
(b) who is a noncitizen and whose eligibility for such
25
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•S 332 IS
benefits is conditional upon such applicant or recipi-
1
ent having an immigration status that allows the ap-
2
plicant or recipient to work in the United States, the
3
State agency administering such program shall use
4
the employment eligibility confirmation program de-
5
scribed in section 403(a) of the Illegal Immigration
6
Reform and Immigrant Responsibility Act of 1996
7
(8 U.S.C. 1324a note) (also known as ‘E–Verify’) to
8
confirm that such applicant or recipient has such
9
status, and shall deny eligibility for such benefits to
10
any such applicant or recipient who does not have
11
such status.’’.
12
(2) FEDERAL HOUSING PROGRAMS.—
13
(A) Section 8(o)(6) of the United States
14
Housing Act of 1937 (42 U.S.C. 1437f(o)(6)) is
15
amended by adding at the end the following:
16
‘‘(D) VERIFICATION OF IMMIGRATION STA-
17
TUS.—For each dwelling unit for which a hous-
18
ing assistance payment contract is established
19
under this subsection, the public housing agen-
20
cy shall, with respect to any prospective tenant
21
of the dwelling unit who is a noncitizen and
22
whose eligibility for assistance is conditional
23
upon the tenant having an immigration status
24
that allows the tenant to work in the United
25
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•S 332 IS
States, use the employment eligibility confirma-
1
tion program described in section 403(a) of the
2
Illegal Immigration Reform and Immigrant Re-
3
sponsibility Act of 1996 (8 U.S.C. 1324a note)
4
(commonly known as ‘E–Verify’) to confirm
5
that the tenant has such status and shall deny
6
eligibility for such assistance to any tenant who
7
does not have such status.’’.
8
(B) Section 8(o)(13) of the United States
9
Housing Act of 1937 (42 U.S.C. 1437f(o)(13))
10
is amended by adding at the end the following:
11
‘‘(P) VERIFICATION OF IMMIGRATION STA-
12
TUS.—For each dwelling unit in a project for
13
which a housing assistance payment contract is
14
established under this subsection, the public
15
housing agency shall, with respect to any pro-
16
spective tenant of the dwelling unit who is a
17
noncitizen and whose eligibility for assistance is
18
conditional upon the tenant having an immigra-
19
tion status that allows the tenant to work in the
20
United States, use the employment eligibility
21
confirmation program described in section
22
403(a) of the Illegal Immigration Reform and
23
Immigrant Responsibility Act of 1996 (8 U.S.C.
24
1324a note) (commonly known as ‘E–Verify’)
25
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•S 332 IS
to confirm that the tenant has such status and
1
shall deny eligibility for such assistance to any
2
tenant who does not have such status.’’.
3
(C) Section 3(a) of the United States
4
Housing Act of 1937 (42 U.S.C. 1437a(a)) is
5
amended by adding at the end the following:
6
‘‘(9) VERIFICATION
OF
IMMIGRATION
STA-
7
TUS.—For each public housing dwelling unit owned,
8
assisted, or operated by a public housing agency, the
9
public housing agency shall, with respect to any pro-
10
spective tenant of the dwelling unit who is a noncit-
11
izen and whose eligibility for assistance is condi-
12
tional upon the tenant having an immigration status
13
that allows the tenant to work in the United States,
14
use the employment eligibility confirmation program
15
described in section 403(a) of the Illegal Immigra-
16
tion Reform and Immigrant Responsibility Act of
17
1996 (8 U.S.C. 1324a note) (commonly known as
18
‘E–Verify’) to confirm that the tenant has such sta-
19
tus and shall deny eligibility for such assistance to
20
any tenant who does not have such status.’’.
21
(D) Section 202(i) of the Housing Act of
22
1959 (12 U.S.C. 1701q(i)) is amended by add-
23
ing at the end the following:
24
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•S 332 IS
‘‘(3) VERIFICATION
OF
IMMIGRATION
STA-
1
TUS.—For each dwelling unit assisted under this
2
section, the owner shall, with respect to any prospec-
3
tive tenant of the dwelling unit who is a noncitizen
4
and whose eligibility for assistance is conditional
5
upon the tenant having an immigration status that
6
allows the tenant to work in the United States, use
7
the employment eligibility confirmation program de-
8
scribed in section 403(a) of the Illegal Immigration
9
Reform and Immigrant Responsibility Act of 1996
10
(8 U.S.C. 1324a note) (commonly known as ‘E–
11
Verify’) to confirm that the tenant has such status
12
and shall deny eligibility for such assistance to any
13
tenant who does not have such status.’’.
14
(E) Section 811(i)(1) of the Cranston-Gon-
15
zalez National Affordable Housing Act (42
16
U.S.C. 8013(i)(1)) is amended by adding at the
17
end the following:
18
‘‘(E) VERIFICATION OF IMMIGRATION STA-
19
TUS.—For each dwelling unit assisted under
20
this section, the owner shall, with respect to
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