This bill aims to strengthen identification requirements for several federal tax credits by amending the Social Security Act to create a new category of temporary work-authorized social security numbers . These numbers will be assigned to individuals with temporary work authorization from the Department of Homeland Security, explicitly indicating their validity for specific employment and periods. The legislation mandates information sharing between DHS, the Social Security Administration, and the Internal Revenue Service regarding the status of these authorizations. The bill requires taxpayers and their qualifying children to possess a valid social security number for employment purposes to claim the Child Tax Credit and Earned Income Tax Credit . For noncitizens holding a temporary work-authorized social security number, its validity for these credits is contingent upon DHS confirming active work authorization at the time of tax filing. These identification requirements also extend to the Savers Credit and the Saver's Match , ensuring all claimants provide a valid social security number on their tax returns. A new penalty is established for fraudulent claims related to an expired or invalid temporary work authorization for the Child Tax Credit, Earned Income Tax Credit, Savers Credit, American Opportunity Credit, and Lifetime Learning Credits. This penalty will be the greater of the claimed credit amount or $5,000. Additionally, the Internal Revenue Service is granted math error authority to disallow these credits if a correct social security number is omitted or found to be invalid, with all amendments taking effect for taxable years beginning after December 31, 2026.