WALL Act of 2025: $25 Billion for Border Wall, Paid for by Stricter Tax Credit Rules, ITIN Fees, and Higher Fines

The WALL Act of 2025 throws $25 billion at building a wall on the southern U.S. border. That's a huge chunk of change, and it's supposed to stay available until every last bit is spent on the wall. But the bill also lays out how it plans to pay for it all, and that's where things get interesting for a lot of people.

Paying for the Wall: Tax Credits, ITINs, and E-Verify

This is where the bill shifts from construction to who's footing the bill. The WALL Act aims to offset that $25 billion price tag by tightening up who qualifies for certain tax breaks and federal benefits, and by adding new fees and fines.

• Tax Credit Crackdown: The bill targets the Child Tax Credit, the Earned Income Tax Credit, and education credits (American Opportunity and Lifetime Learning Credits). To claim these, you and your qualifying children must have valid Social Security numbers. The bill specifically states (SEC. 3) that Social Security numbers that are not authorized for work in the U.S. are not considered valid for claiming these credits.
  • Real-World Impact: Imagine a family with mixed immigration status where the parents file taxes using ITINs, but their children are U.S. citizens with SSNs. Under this bill, they might lose access to the Child Tax Credit, even if their kids are eligible. Or consider a student who's on a visa that doesn't allow work. They would not be able to claim education tax credits, even if they're paying tuition.
• ITIN Fees: If you're using an Individual Taxpayer Identification Number (ITIN) instead of an SSN, get ready to pay extra. The bill (SEC. 3) slaps a $300 fee on each ITIN listed on a tax return. There's an exception if you've reported SSN theft or misuse, but otherwise, it's $300 per ITIN.
  • Real-World Impact: For a family with multiple ITIN holders, this could add up to a significant expense, on top of the taxes they already owe. This could be a heavy burden on low-income immigrant families who are already struggling to make ends meet.
• Mandatory E-Verify: The bill makes E-Verify mandatory for several federal programs. This means that to access certain benefits or housing assistance, your immigration status must be checked through the E-Verify system (SEC. 3).
  • Real-World Impact: This could create extra hurdles for people applying for things like federal housing assistance. While E-Verify is meant to confirm work authorization, it's also been criticized for errors and potential discrimination.

Cracking Down on Illegal Entry and Overstays

The WALL Act doesn't just focus on money; it also increases penalties for immigration violations (SEC. 4). The bill raises fines for illegal entry, making them at least $3,000 and up to $10,000. Re-entry after being deported also carries the same hefty fines. And if you overstay your visa, the bill adds a $50-per-month penalty for every month you're out of status. This builds on existing penalties, which can include jail time.

Big Picture

The WALL Act of 2025 is a big deal with potentially far-reaching consequences. It's not just about building a wall; it's about changing who pays for it and tightening the rules around immigration and benefits. While the bill aims to increase border security and potentially offset costs, it also raises concerns about the financial impact on certain taxpayers and immigrants, and the potential for increased scrutiny and hardship for those navigating the immigration system.