[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 293 Introduced in Senate (IS)]
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119th CONGRESS
1st Session
S. 293
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
January 29, 2025
Mrs. Britt (for herself, Mr. Cruz, Mr. Risch, Mr. Barrasso, 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 Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``WALL Act of 2025''.
SEC. 2. MANDATORY SPENDING FOR BORDER WALL.
(a) In General.--There is appropriated $25,000,000,000 for the
purpose of constructing a physical barrier along the southern land
border of the United States.
(b) Availability.--Amounts appropriated under subsection (a) shall
remain available until expended for the purpose described in subsection
(a).
SEC. 3. OFFSETS.
(a) Eligibility for Child Tax Credit.--
(1) In general.--Section 24(e) of the Internal Revenue Code
of 1986 is amended to read as follows:
``(e) Identification Requirements.--
``(1) In general.--No credit shall be allowed under this
section to a taxpayer with respect to any qualifying child
unless the taxpayer includes on the return of tax for the
taxable year--
``(A) the name of such qualifying child, and
``(B) the valid identification number of the
taxpayer (and, in the case of a joint return, the
taxpayer's spouse) and such qualifying child.
``(2) Valid identification number.--
``(A) In general.--For purposes of this subsection,
the term `valid identification number' means--
``(i) in the case of the taxpayer and any
spouse of the taxpayer, a social security
number issued to the individual by the Social
Security Administration on or before the due
date for filing the return for the taxable
year, and
``(ii) in the case of a qualifying child, a
social security number issued to such child by
the Social Security Administration on or before
the due date for filing such return.
``(B) Exception for individuals prohibited from
engaging in employment in united states.--For purposes
of subparagraph (A)(i) and subsection (h)(4)(C), the
term `social security number' shall not include the
social security number of an individual who is
prohibited from engaging in employment in the United
States.''.
(2) Conforming amendments.--Subsection (h) of section 24 of
the Internal Revenue Code of 1986 is amended--
(A) in paragraph (1), by striking ``(7)'' and
inserting ``(6)'',
(B) in paragraph (4), by amending subparagraph (C)
to read as follows:
``(C) Social security number required.--
Subparagraph (A) shall not apply with respect to any
dependent of the taxpayer unless the taxpayer includes
on the return of tax for the taxable year, for both the
taxpayer and the dependent, a social security number
issued to each such individual by the Social Security
Administration on or before the due date for filing
such return.'', and
(C) by striking paragraph (7).
(3) Effective date.--The amendments made by this subsection
shall apply to taxable years ending after the date of the
enactment of this Act.
(b) Individuals Prohibited From Engaging in Employment in United
States Not Eligible for Earned Income Tax Credit.--
(1) In general.--Subsection (m) of section 32 of the
Internal Revenue Code of 1986 is amended to read as follows:
``(m) Identification Numbers.--
``(1) In general.--Solely for purposes of subsections
(c)(1)(E) and (c)(3)(D), a taxpayer identification number means
a social security number issued to an individual by the Social
Security Administration on or before the due date for filing
the return for the taxable year.
``(2) Exception for individuals prohibited from engaging in
employment in united states.--For purposes of paragraph (1), in
the case of subsection (c)(1)(E), the term `social security
number' shall not include the social security number of an
individual who is prohibited from engaging in employment in the
United States.''.
(2) Effective date.--The amendment made by this subsection
shall apply to taxable years ending after the date of the
enactment of this Act.
(c) Identification Requirement for American Opportunity and
Lifetime Learning Credits.--
(1) In general.--Section 25A(g)(1) of the Internal Revenue
Code of 1986 is amended by adding at the end the following new
subparagraph:
``(C) Social security number required.--
``(i) In general.--For purposes of this
paragraph, the term `taxpayer identification
number' means a social security number issued
to an individual by the Social Security
Administration.
``(ii) Exception for individuals prohibited
from engaging in employment in united states.--
For purposes of clause (i), the term `social
security number' shall not include the social
security number of an individual who is
prohibited from engaging in employment in the
United States.''.
(2) Effective date.--The amendment made by this subsection
shall apply to all taxable years ending after the date of the
enactment of this Act.
(d) Fees for Filing a Tax Return Using an ITIN.--
(1) In general.--Section 6109(i) of the Internal Revenue
Code of 1986 is amended by adding at the end the following new
paragraph:
``(5) Fee for filing tax return using an itin.--
``(A) In general.--In the case of any individual
income tax return filed by a taxpayer residing in the
United States, the Secretary shall require the taxpayer
to pay a fee for each such return filed in an amount
equal to the product of--
``(i) the total number of individuals
included on such return (including any spouse
or dependent of the taxpayer) with respect to
whom an individual taxpayer identification
number has been issued, multiplied by
``(ii) $300.
``(B) Exception.--Subparagraph (A) shall not apply
to any individual who has reported to the Secretary
that their social security number has been subject to
theft, misuse, or misappropriation by another
person.''.
(2) Effective date.--The amendment made by this subsection
shall apply to returns the due date for which (determined
without regard to extensions) is after the date of the
enactment of this Act.
(e) Ensuring Validity of Social Security Numbers.--
(1) In general.--Section 6109 of the Internal Revenue Code
of 1986 is amended by inserting after subsection (d) the
following new subsection:
``(e) Confirmation of Social Security Numbers.--For purposes of
paragraphs (1) and (3) of subsection (a), the Secretary, in
coordination with the Commissioner of Social Security, shall verify
that any social security account number submitted by a person, or with
respect to another person, in any return, statement, or other document
is--
``(1) the correct social security account number as issued
to such person by the Commissioner of Social Security, and
``(2) valid and otherwise unexpired as of the date of
submission of such return, statement, or other document.''.
(2) Effective date.--The amendment made by this subsection
shall apply to returns, statements, and other documents
submitted after the date of the enactment of this Act.
(f) Requiring Agencies To Use E-Verify To Confirm Satisfactory
Immigration Status for Eligibility for Certain Federally Funded
Benefits.--
(1) In general.--Section 1137(a) of the Social Security Act
(42 U.S.C. 1320b-7(a)) is amended--
(A) in paragraph (6), by striking ``; and'' and
inserting a semicolon;
(B) in paragraph (7), by striking the period at the
end and inserting ``; and''; and
(C) by adding at the end the following:
``(8) with respect to any applicant for, or recipient of,
benefits under a program listed in subsection (b) who is a
noncitizen and whose eligibility for such benefits is
conditional upon such applicant or recipient having an
immigration status that allows the applicant or recipient to
work in the United States, the State agency administering such
program shall use the employment eligibility confirmation
program described in section 403(a) of the Illegal Immigration
Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a
note) (also known as `E-Verify') to confirm that such applicant
or recipient has such status, and shall deny eligibility for
such benefits to any such applicant or recipient who does not
have such status.''.
(2) Federal housing programs.--
(A) Section 8(o)(6) of the United States Housing
Act of 1937 (42 U.S.C. 1437f(o)(6)) is amended by
adding at the end the following:
``(D) Verification of immigration status.--For each
dwelling unit for which a housing assistance payment
contract is established under this subsection, the
public housing agency shall, with respect to any
prospective tenant of the dwelling unit who is a
noncitizen and whose eligibility for assistance is
conditional upon the tenant having an immigration
status that allows the tenant to work in the United
States, use the employment eligibility confirmation
program described in section 403(a) of the Illegal
Immigration Reform and Immigrant Responsibility Act of
1996 (8 U.S.C. 1324a note) (commonly known as `E-
Verify') to confirm that the tenant has such status and
shall deny eligibility for such assistance to any
tenant who does not have such status.''.
(B) Section 8(o)(13) of the United States Housing
Act of 1937 (42 U.S.C. 1437f(o)(13)) is amended by
adding at the end the following:
``(P) Verification of immigration status.--For each
dwelling unit in a project for which a housing
assistance payment contract is established under this
subsection, the public housing agency shall, with
respect to any prospective tenant of the dwelling unit
who is a noncitizen and whose eligibility for
assistance is conditional upon the tenant having an
immigration status that allows the tenant to work in
the United States, use the employment eligibility
confirmation program described in section 403(a) of the
Illegal Immigration Reform and Immigrant Responsibility
Act of 1996 (8 U.S.C. 1324a note) (commonly known as
`E-Verify') to confirm that the tenant has such status
and shall deny eligibility for such assistance to any
tenant who does not have such status.''.
(C) Section 3(a) of the United States Housing Act
of 1937 (42 U.S.C. 1437a(a)) is amended by adding at
the end the following:
``(10) Verification of immigration status.--For each public
housing dwelling unit owned, assisted, or operated by a public
housing agency, the public housing agency shall, with respect
to any prospective tenant of the dwelling unit who is a
noncitizen and whose eligibility for assistance is conditional
upon the tenant having an immigration status that allows the
tenant to work in the United States, use the employment
eligibility confirmation program described in section 403(a) of
the Illegal Immigration Reform and Immigrant Responsibility Act
of 1996 (8 U.S.C. 1324a note) (commonly known as `E-Verify') to
confirm that the tenant has such status and shall deny
eligibility for such assistance to any tenant who does not have
such status.''.
(D) Section 202(i) of the Housing Act of 1959 (12
U.S.C. 1701q(i)) is amended by adding at the end the
following:
``(3) Verification of immigration status.--For each
dwelling unit assisted under this section, the owner shall,
with respect to any prospective tenant of the dwelling unit who
is a noncitizen and whose eligibility for assistance is
conditional upon the tenant having an immigration status that
allows the tenant to work in the United States, use the
employment eligibility confirmation program described in
section 403(a) of the Illegal Immigration Reform and Immigrant
Responsibility Act of 1996 (8 U.S.C. 1324a note) (commonly
known as `E-Verify') to confirm that the tenant has such status
and shall deny eligibility for such assistance to any tenant
who does not have such status.''.
(E) Section 811(i)(1) of the Cranston-Gonzalez
National Affordable Housing Act (42 U.S.C. 8013(i)(1))
is amended by adding at the end the following:
``(E) Verification of immigration status.--For each
dwelling unit assisted under this section, the owner
shall, with respect to any prospective tenant of the
dwelling unit who is a noncitizen and whose eligibility
for assistance is conditional upon the tenant having an
immigration status that allows the tenant to work in
the United States, use the employment eligibility
confirmation program described in section 403(a) of the
Illegal Immigration Reform and Immigrant Responsibility
Act of 1996 (8 U.S.C. 1324a note) (commonly known as
`E-Verify') to confirm that the tenant has such status
and shall deny eligibility for such assistance to any
tenant who does not have such status.''.
(3) Rulemaking.--
(A) In general.--The Secretary of Agriculture, the
Secretary of Health and Human Services, and the
Secretary of Labor shall promulgate rules to implement
section 1137(a)(8) of the Social Security Act, as added
by paragraph (1), which requires the use of E-Verify to
verify applicant eligibility for certain programs
administered by their respective departments.
(B) Housing programs.--The Secretary of Housing and
Urban Development shall promulgate rules to implement
amendments made by subparagraphs (A) through (E) of
paragraph (2), which require the use of E-Verify to
verify tenant eligibility for housing assistance
programs administered by the Department of Housing and
Urban Development.
(4) Effective date.--The amendments made by this subsection
shall take effect on the date of enactment of this Act.
SEC. 4. MINIMUM FINES FOR ILLEGAL ENTRY AND OVERSTAY.
(a) Illegal Entry.--Chapter 8 of title II of the Immigration and
Nationality Act (8 U.S.C. 1321 et seq.) is amended--
(1) in section 275 (8 U.S.C. 1325)--
(A) in subsection (a)--
(i) by striking ``(1)'';
(ii) by striking ``or (2)'';
(iii) by striking ``(3)''; and
(iv) by striking ``shall, for'' and all
that follows and inserting the following:
``shall--
``(1) for the first commission of any such offense, be
fined in accordance with subsection (b), imprisoned not more
than 6 months, or both; and
``(2) for a subsequent commission of any such offense, be
fined in accordance with subsection (b), imprisoned not more
than 2 years, or both.''; and
(B) in subsection (b)--
(i) by inserting ``(1)'' before ``Any
alien'';
(ii) by striking ``civil penalty of'' and
all that follows through the period at the end
of paragraph (2) and inserting ``civil penalty
in an amount equal to not less than $3,000 and
not more than $10,000.''; and
(iii) in the undesignated matter at the
end, by striking ``Civil penalties'' and
inserting the following:
``(2) Civil penalties''; and
(2) in section 276 (8 U.S.C. 1326), by amending subsection
(a) to read as follows:
``(a)(1) Subject to paragraph (2) and subsection (b), any alien
who, after being denied admission, excluded, deported, or removed or
after departing the United States while an order of exclusion,
deportation, or removal is outstanding, enters, attempts to enter, or
is at any time found in, the United States, shall be subject to a civil
penalty in an amount equal to not less than $3,000 and not more than
$10,000.
``(2) Notwithstanding paragraph (1), an alien described in such
paragraph shall not be subject to the civil penalty described in such
paragraph if--
``(A) before reembarking at a place outside the United
States or applying for admission from a foreign contiguous
territory, the Secretary of Homeland Security has expressly
consented to such alien's reapplying for admission; or
``(B) with respect to an alien previously denied admission
and removed, such alien establishes that he or she was not
required to obtain such advance consent under this Act.''.
(b) Overstay.--Section 222(g) of the Immigration and Nationality
Act (8 U.S.C. 1202(g)) is amended by adding at the end the following:
``(3) An alien described in paragraph (1) shall be subject to a
civil penalty in an amount equal to the product of $50 multiplied by
the number of months the alien remained in the United States beyond the
alien's authorized period of stay.''.
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