Details of Public Law 119-21, section 70606 , One Big Beautiful Bill Act

This provision requires a taxpayer to include on the tax return their social security number, and the social security number and name of the individual whose qualified tuition and related expense is associated with claiming the American Opportunity or Lifetime Learning Credits.

The provision defines a “social security number” to have the same meaning as used under the child tax credit (IRC section 24(h)(7)) which is a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued to a citizen of the United States before the date of the return.

The provision would modify the application of math error authority applicable to the higher education tuition credits to apply to an omission of a “social security number or employer identification number” on the return instead of a “TIN”.

California does not conform to the American Opportunity and Lifetime Leaning Credits. As a result, California does not conform to the changes made by this provision.