Skip to main content
HR 3580 111th Congress House

New IDEA (Illegal Deduction Elimination Act)

Official title: To amend the Internal Revenue Code of 1986 to clarify that wages paid to unauthorized aliens may not be deducted from gross income, and for other purposes.

Introduced: September 22, 2010 See on congress.gov
Taxation Border security and unlawful immigrationEmployee benefits and pensionsEvidence and witnessesForeign labor
More subjectsShow fewer subjects
Government information and archivesIncome tax deductionsTax administration and collection, taxpayersWages and earnings
Sign in to write a letter Sign in to watch
This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 7 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 16, 2009
Referred to the Subcommittee on Workforce Protections.
Oct 19, 2009
Referred to the Subcommittee on Immigration, Citizenship, Refugees, Border Security, and International Law.
Sep 16, 2009
Referred to the Committee on Ways and Means, and in addition to the Committees on the Judiciary, and Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sep 16, 2009
Referred to House Ways and Means
Sep 16, 2009
Introduced in House
Sep 16, 2009
Referred to House Education and Labor
Sep 16, 2009
Referred to House Judiciary
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action November 16, 2009

Referred to the Subcommittee on Workforce Protections.

 Plain-English summary Congressional Research Service

New IDEA (Illegal Deduction Elimination Act) - Amends the Internal Revenue Code to deny a tax deduction for wages and benefits paid to or on behalf of an unauthorized alien.

Directs the Commissioner of Social Security and the Secretaries of Homeland Security and the Treasury to jointly establish a program to share information that may lead to the identification of unauthorized aliens. Requires the Secretary of the Treasury to provide taxpayer identity information to the Commissioner of Social Security and the Secretary of Homeland Security on employers who paid nondeductible wages to unauthorized aliens and on the aliens to whom such wages were paid.

Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to: (1) make permanent the pilot program for verifying the employment eligibility of alien workers (E-Verify Program); (2) apply such program to current employees in addition to new hires; (3) establish a rebuttable presumption that employers who participate in the pilot program have not violated the prohibition against continued employment of unauthorized aliens; and (4) allow employers to offer a prospective employee a conditional offer of employment pending final verification of identity and employment eligibility under the E-Verify Program.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 5
 Cosponsors 7
All 7 Republican 5
Graves, Tom
· Sep 22, 2010
 R
Lummis, Cynthia M.
Wyoming · Sep 22, 2010
 R
McClintock, Tom
California · Sep 22, 2010
 R
Blackburn, Marsha
Tennessee · Sep 16, 2009
 R
Foxx, Virginia
North Carolina · Sep 16, 2009
 R
Latta, Robert E.
Ohio · Sep 16, 2009
LINDER, JOHN
· Sep 16, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3580: New IDEA (Illegal Deduction Elimination Act). 111th Congress. Open America. https://openamerica.io/bill/111-HR-3580/
MLA
"H.R. 3580: New IDEA (Illegal Deduction Elimination Act)." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-3580/.
Bluebook (legal)
H.R. 3580, 111th Cong. (2026), https://openamerica.io/bill/111-HR-3580/.
Markdown link
[H.R. 3580: New IDEA (Illegal Deduction Elimination Act)](https://openamerica.io/bill/111-HR-3580/)
Report a problem