WALL Act of 2025

Bill Number

S. 293

Origin Chamber

Senate

Congress

119th Congress, Session 1

Policy Area

Immigration

Status

Introduced

Latest Action

2025-01-29: Read twice and referred to the Committee on Finance.

Last Updated

2025-05-23T20:32:39Z

AI-Generated Summary

Purpose

The WALL Act of 2025 aims to fund the construction of a physical barrier along the U.S.-Mexico southern border by appropriating $25 billion, while offsetting these costs through restrictions on tax credits, benefits, and immigration-related penalties. It seeks to enhance border security and limit federal benefits for individuals without work authorization in the U.S.

Key Provisions

• Border Wall Funding: Allocates $25 billion specifically for building a physical barrier along the southern U.S. land border. These funds remain available indefinitely until fully used.
• Tax Credit Restrictions:
• Requires a valid Social Security Number (SSN)—issued by the Social Security Administration before the tax return due date—for eligibility in the Child Tax Credit, Earned Income Tax Credit, and American Opportunity/Lifetime Learning education credits. SSNs of individuals prohibited from working in the U.S. (e.g., undocumented immigrants) do not qualify.
• Tax Filing Fees: Imposes a $300 fee per person (including spouses and dependents) on individual income tax returns filed using an Individual Taxpayer Identification Number (ITIN, used by those without SSNs). An exception applies if the SSN was stolen or misused.
• SSN Verification: Mandates the IRS, in coordination with the Social Security Administration, to confirm the validity and accuracy of SSNs on tax returns, statements, and documents.
• E-Verify for Benefits and Housing:
• Requires state agencies to use E-Verify (a federal system to check work eligibility) for noncitizens applying for or receiving federally funded benefits (e.g., under programs like SNAP, Medicaid, or TANF) if their eligibility depends on work authorization. Ineligible individuals are denied benefits.
• Applies E-Verify to public housing and rental assistance programs (e.g., Section 8 vouchers), denying aid to noncitizens without work authorization.
• Directs agencies like Agriculture, Health and Human Services, Labor, and Housing and Urban Development to issue rules implementing these checks.
• Increased Immigration Penalties:
• For illegal entry (crossing the border without authorization): First offense carries up to 6 months imprisonment and a civil fine of $3,000–$10,000; repeat offenses up to 2 years imprisonment and the same fine range.
• For reentry after deportation or removal: Adds a civil fine of $3,000–$10,000, with exceptions for those who obtained prior consent or were not required to.
• For visa overstays (staying beyond authorized period): Imposes a $50 monthly civil penalty based on the duration of the overstay.

Significant Changes to Existing Law

• Tax Code Amendments (Internal Revenue Code): Previously, tax credits like the Child Tax Credit allowed ITINs for eligibility; now, only valid SSNs qualify, explicitly excluding those barred from U.S. employment. Similar changes apply to Earned Income and education credits. Introduces new SSN verification processes and ITIN filing fees, which did not exist before.
• Social Security Act and Housing Laws: Adds E-Verify mandates for benefits and housing eligibility, expanding beyond current immigration status checks to require work authorization verification. This applies immediately upon enactment, with rulemaking required.
• Immigration and Nationality Act: Raises civil fines for illegal entry and reentry from prior lower amounts (e.g., up to $250 for some entry violations) to a minimum of $3,000. Introduces a new monthly penalty for overstays, which previously had no automatic fine. Retains but restructures criminal penalties for entries.

Potential Impacts

• Government Agencies: Increases workload for the Department of Homeland Security (wall construction), IRS (verifications and fees), Social Security Administration (SSN checks), and others (E-Verify implementation), potentially raising administrative costs but generating offset revenue estimated to fund the wall. Could reduce federal spending on benefits by limiting access.
• Citizens and Taxpayers: U.S. citizens and authorized workers are largely unaffected, but families with mixed immigration status (e.g., citizen children with undocumented parents) may lose tax credits, indirectly affecting household finances. Overall tax revenue might rise from fees and reduced credits.
• Immigrants and Noncitizens: Unauthorized immigrants face barriers to tax credits, benefits, housing, and higher fines, potentially increasing financial hardship and deterring overstays or entries. Lawful noncitizens with work authorization remain eligible if verified.
• International Relations: May heighten tensions with Mexico over border wall funding and enforcement, signaling stricter U.S. immigration policy, though it does not directly alter diplomatic agreements.

Main Stakeholders Affected

• U.S. Government Entities: Department of Homeland Security (border security), IRS (tax enforcement), Social Security Administration (SSN issuance), and agencies like Health and Human Services, Housing and Urban Development, and Agriculture (benefits administration).
• Taxpayers and Families: Low- and middle-income families relying on child or earned income tax credits, particularly those with immigrant members.
• Immigrants: Undocumented individuals, visa overstayers, and noncitizens seeking federal benefits or housing, who face new restrictions and penalties.
• Border Communities: Residents near the U.S.-Mexico border, potentially benefiting from enhanced security but facing construction disruptions or economic shifts.
• Employers and Housing Providers: Public housing agencies and benefit administrators must adopt E-Verify, adding compliance burdens.

Notable Legal, Constitutional, or Political Implications

• Legal Implications: The bill's offsets and penalties could invite lawsuits over enforcement feasibility (e.g., E-Verify accuracy) or disparate impact on immigrant communities. Changes to tax credits may be challenged under tax law precedents requiring uniform treatment.
• Constitutional Implications: Potential due process concerns arise from automatic penalties like overstay fines without hearings; equal protection issues could emerge if restrictions disproportionately affect certain groups (e.g., noncitizens). The wall funding might raise separation-of-powers questions if seen as bypassing appropriations processes.
• Political Implications: Reinforces debates on immigration enforcement versus humanitarian concerns, likely polarizing Congress along party lines. As an introduced Senate bill referred to the Finance Committee, passage would depend on majority support, potentially influencing midterm elections or broader border policy reforms.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Sen. Britt, Katie Boyd [R-AL]

Cosponsors (5)

Sen. Cruz, Ted [R-TX], Sen. Risch, James E. [R-ID], Sen. Barrasso, John [R-WY], Sen. Rounds, Mike [R-SD], Sen. Wicker, Roger F. [R-MS]

Recent Actions

• 2025-01-29: Read twice and referred to the Committee on Finance.
• 2025-01-29: Introduced in Senate

Bill Versions

• WALL Act of 2025 — issued 2025-01-29 — PDF (16 pages)