To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70119, Sec. 70119.
Written by .
A social security number must be on the return
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70119 in the PDF
What the document says
“Subparagraph (A) shall not apply with respect to any discharge during any taxable year unless the taxpayer includes the taxpayer's social security number on the return of tax for such taxable year.”
The section denies the exclusion for a discharge in a taxable year unless the taxpayer puts a social security number on the return for that year, with social security number taking the meaning given in section 24(h)(7). It also adds a new subparagraph (X) to section 6213(g)(2) treating the omission of a correct number as a mathematical or clerical error.
What the document actually says
“Subparagraph (A) shall not apply with respect to any discharge during any taxable year unless the taxpayer includes the taxpayer's social security number on the return of tax for such taxable year.”
That sentence, in plain words
The break is not given unless a number is on the return. That is the taxpayer's own social security number.
What this is about
Leaving it out counts as a math error. That label matters for how the return is fixed. The tax code is not indexed here.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70119, 139 Stat. 168 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“A social security number must be on the return,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70119, Sec. 70119. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70119-ssn/ (retrieved October 10, 2026).
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