WALL Act of 2025 Mandates $25 Billion for Border Barrier and Imposes $300 Tax Filing Fee for ITIN Holders

The WALL Act of 2025 puts a $25 billion price tag on building a physical barrier along the U.S. southern land border. This isn't just a budget request; the bill appropriates these funds immediately, ensuring they stay available until the job is done. To cover the costs, the legislation introduces a series of strict financial and administrative shifts that will change how millions of people interact with the IRS and federal benefit programs.

The Cost of Filing

One of the most immediate impacts for many families is a new $300 fee for every person listed on a tax return who uses an Individual Taxpayer Identification Number (ITIN) instead of a Social Security Number (SSN). If you’re a household where both parents and two children use ITINs to file, you’re looking at a $1,200 surcharge just to submit your paperwork. While there is an exception for those who can prove their SSN was stolen or misused, this fee applies broadly to residents across the country. Additionally, the bill tightens the belt on major tax breaks. Under Section 3, you can no longer claim the Child Tax Credit, the Earned Income Tax Credit, or education credits like the American Opportunity Credit unless everyone involved—taxpayer and child—has a valid SSN issued by the Social Security Administration. If a child was born abroad or the taxpayer isn't authorized to work in the U.S., those credits disappear instantly.

Digital Gatekeeping at Work and Home

The bill also expands the use of E-Verify far beyond the typical hiring process. State agencies that manage federally funded benefits—think food assistance or healthcare programs—will now be required to run noncitizen applicants through the E-Verify system if their eligibility depends on work-authorized status. This same rule extends to housing. Whether you’re applying for Section 8 vouchers, public housing, or supportive housing for the elderly, property owners and housing agencies must use E-Verify to confirm immigration status. For a family trying to secure a roof over their heads, this adds a high-stakes layer of digital verification to an already complex process, with a mandatory denial of assistance for anyone who doesn't clear the system.

Higher Stakes for Entry and Stays

Finally, the bill significantly cranks up the financial penalties for immigration violations. Entering the U.S. outside of official ports of entry now carries a mandatory criminal fine between $3,000 and $10,000, plus potential jail time. For those who have been previously removed and try to return, the civil penalty is set at the same $3,000 to $10,000 range. Even staying past a legal deadline is getting more expensive: Section 4 introduces a monthly $50 fine for every month a person overstays their visa. For a student or worker who misses their departure date by a year, that’s a $600 bill waiting for them, creating a new layer of debt that must be settled with the government.