No credit without the taxpayer's and the student's number
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70606, Sec. 70606.
Written by .
No credit without the taxpayer's and the student's number
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70606 in the PDF
What the document says
“No credit shall be allowed under subsection (a) to an individual unless the individual includes on the return of tax for the taxable year--”
The section rewrites section 25A(g)(1) of the Internal Revenue Code of 1986 so that no credit is allowed unless the return carries the individual's social security number and, where the expenses are those of someone other than the taxpayer or spouse, that person's name and social security number. Social security number takes the meaning given in section 24(h)(7).
What the document actually says
“No credit shall be allowed under subsection (a) to an individual unless the individual includes on the return of tax for the taxable year--”
That sentence, in plain words
No credit is given to a filer. That is unless the return carries the things listed below.
What this is about
One is the filer's own number. The other is the student's name and number. That second one is needed where the student is someone else.
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. 70606, 139 Stat. 289 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“No credit without the taxpayer's and the student's number,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70606, Sec. 70606. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70606-ssn/ (retrieved October 10, 2026).
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