WALL Act of 2025

Summary#

The WALL Act of 2025 would provide $25 billion for a physical barrier along the southern U.S. border. It would also change eligibility rules for several tax credits, require E-Verify checks for certain federally funded benefits and housing assistance, and set fines for illegal entry, reentry, and overstaying an authorized visit. The bill was introduced in the Senate and referred to the Committee on Finance.

What it means for you#

Taxpayers would generally need Social Security numbers for themselves and qualifying children to claim the child tax credit and certain other tax credits. Some people using an Individual Taxpayer Identification Number (ITIN) to file a tax return would pay a $300 fee for each person on the return with an ITIN, with an exception for reported Social Security number theft or misuse. Certain noncitizens seeking benefits or housing assistance would face E-Verify status checks. The bill would also set fines for specified immigration violations.

Expenses#

The bill would appropriate $25 billion for border barrier construction, available until spent. It would also require the specified $300 fee for each person with an ITIN included on a covered tax return. The bill sets civil fines of $3,000 to $10,000 for specified illegal entry or reentry offenses, and a fine of $50 for each month of an overstay.

Proponents' View#

No publicly available information.

Opponents' View#

No publicly available information.