HR 176 115th Congress House

New IDEA 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: October 16, 2017 See on congress.gov

Taxation Border security and unlawful immigrationEmployee benefits and pensionsEvidence and witnessesForeign labor

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Government information and archivesIncome tax deductionsTax administration and collection, taxpayersWages and earnings

Everywhere this bill has been 3 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jan 13, 2017

Referred to the Subcommittee on Immigration and Border Security.

Jan 3, 2017

Referred to the Committee on Ways and Means, and in addition to the Committees on the Judiciary, and Education and the Workforce, 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.

Jan 3, 2017

Introduced in House

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Latest action January 13, 2017

Referred to the Subcommittee on Immigration and Border Security.

Plain-English summary Congressional Research Service

New IDEA Act or the New Illegal Deduction Elimination Act

This bill amends the Internal Revenue Code to deny a tax deduction for wages and benefits paid to or on behalf of an unauthorized alien. The bill also extends to six years the period for assessing and collecting underpayments of tax due to deductions claimed for wages paid to unauthorized aliens.

The Social Security Administration (SSA), the Department of Homeland Security (DHS), and the Department of the Treasury must jointly establish a program to share information that may lead to the identification of unauthorized aliens. Treasury must provide information to DHS and the SSA regarding employers who paid nondeductible wages to unauthorized aliens and the aliens to whom such wages were paid.

The bill amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to: (1) make permanent the E-Verify Program for verifying the employment eligibility of alien workers, (2) apply such program to current employees in addition to new hires, (3) establish a rebuttable presumption that employers who participate in the E-Verify Program and obtain confirmation of identity and employment eligibility have not violated hiring requirements under such Act, and (4) allow employers participating in the E-Verify Program to make a conditional offer of employment pending final verification of the identity and employment eligibility of the job applicant.

Bill text 1 version