205(c)(2)(B)(i) of the Social Security Act) on or before the due date for filing the return for the taxable year and inserting a social security number (as defined in section 24(e)(2)) . (2) Conforming amendment Section 6213(g)(2)(F) of such Code is amended by striking taxpayer identification number and inserting social security number (as defined in section 24(e)(2)) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024.