$100, such increase shall be rounded to the next lowest multiple of $100. . (e) Earned income threshold for refundable credit Section 24(d)(1)(B) of the Internal Revenue Code of 1986 is amended by striking $3,000 and inserting $2,500 . (f) Social Security number required Paragraph (1) of section 24(e) of the Internal Revenue Code of 1986 is amended to read as follows: (1) Qualifying child Social security number requirement No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the name and social security number of such child on the return of tax for the taxable year. For purposes of the preceding sentence, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued— (A) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and (B) before the due date for such return. . (g) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 6. Permanent extension of increased limitation for certain charitable contributions (a) In general Section 170(b)(1)(G) of the Internal Revenue Code of 1986 is amended— (1) by striking for any taxable year beginning after December 31, 2017, and before January 1, 2026, in clause (i), (2) by striking for any taxable year described in such clause in clause (ii), and (3) by striking For each taxable year described in clause (i), and each taxable year to which any contribution under this subparagraph is carried over under clause (ii), subparagraph (A) in clause (iii) and inserting Subparagraph (A) . (b) Effective date The amendments made by this section shall apply to contributions in taxable years beginning after December 31, 2025. 7. Permanent extension of increased contributions to ABLE accounts (a) In general Section