Page 219

139 STAT. 289 PUBLIC LAW 119–21—JULY 4, 2025 SEC. 70606. SOCIAL SECURITY NUMBER REQUIREMENT FOR AMERICAN OPPORTUNITY AND LIFETIME LEARNING CREDITS. (a) SOCIAL SECURITY NUMBER OF TAXPAYER REQUIRED.—Section 25A(g)(1) is amended to read as follows: ‘‘(1) IDENTIFICATION REQUIREMENT.— ‘‘(A) SOCIAL SECURITY NUMBER REQUIREMENT.—No credit shall be allowed under subsection (a) to an individual unless the individual includes on the return of tax for the taxable year— ‘‘(i) such individual’s social security number, and ‘‘(ii) in the case of a credit with respect to the qualified tuition and related expenses of an individual other than the taxpayer or the taxpayer’s spouse, the name and social security number of such individual. ‘‘(B) INSTITUTION.—No American Opportunity Tax Credit shall be allowed under this section unless the tax- payer includes the employer identification number of any institution to which the taxpayer paid qualified tuition and related expenses taken into account under this section on the return of tax for the taxable year. ‘‘(C) SOCIAL SECURITY NUMBER DEFINED.—For purposes of this paragraph, the term ‘social security number’ shall have the meaning given such term in section 24(h)(7).’’. (b) OMISSION TREATED AS MATHEMATICAL OR CLERICAL ERROR.—Section 6213(g)(2)(J) is amended by striking ‘‘TIN’’ and inserting ‘‘social security number or employer identification number’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 70607. TASK FORCE ON THE REPLACEMENT OF DIRECT FILE. Out of any money in the Treasury not otherwise appropriated, there is hereby appropriated for the fiscal year ending September 30, 2026, $15,000,000, to remain available until September 30, 2026, for necessary expenses of the Department of the Treasury to deliver to Congress, within 90 days following the date of the enactment of this Act, a report on— (1) the cost of enhancing and establishing public-private partnerships which provide for free tax filing for up to 70 percent of all taxpayers calculated by adjusted gross income, and to replace any direct e-file programs run by the Internal Revenue Service; (2) taxpayer opinions and preferences regarding a taxpayer- funded, government-run service or a free service provided by the private sector; (3) assessment of the feasibility of a new approach, how to make the options consistent and simple for taxpayers across all participating providers, and how to provide features to address taxpayer needs; and (4) the cost (including options for differential coverage based on taxpayer adjusted gross income and return complexity) of developing and running a free direct e-file tax return system, including costs to build and administer each release. Appropriation authorization. Expiration date. Reports. 26 USC 25A note.