I 

111TH CONGRESS 

1ST SESSION H. R. 142 

To amend the Internal Revenue Code of 1986 to require the Secretary 

of the Treasury to notify the Secretary of Homeland Security of employer 

returns showing the employment of individuals not authorized to be 

employed in the United States, to notify the employers that they must 

terminate the employment of those employees, to provide an opportunity 

for those employees to contest the information, and to establish a procedure for determining whether individuals who are not authorized to 

be employed in the United States are so employed. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 6, 2009 

Mr. GALLEGLY introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Education and Labor and the Judiciary, 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 

A BILL 

To amend the Internal Revenue Code of 1986 to require 

the Secretary of the Treasury to notify the Secretary 

of Homeland Security of employer returns showing the 

employment of individuals not authorized to be employed 

in the United States, to notify the employers that they 

must terminate the employment of those employees, to 

provide an opportunity for those employees to contest 

the information, and to establish a procedure for determining whether individuals who are not authorized to 

be employed in the United States are so employed. 


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1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Enforce Immigration 

5 Law Act of 2009’’. 

6 SEC. 2. NOTIFICATION OF EMPLOYMENT STATUS OF INDI7 VIDUALS NOT AUTHORIZED TO WORK IN THE 

8 UNITED STATES. 

9 (a) IN GENERAL.—Subsection (i) of section 6103 of 

10 the Internal Revenue Code of 1986 (relating to confiden11 tiality and disclosure of returns and return information) 

12 is amended by adding at the end the following new para13 graph: 

14 ‘‘(9) DISCLOSURE TO SECRETARY OF HOME15 LAND SECURITY OF EMPLOYMENT INFORMATION OF

16 EMPLOYEES NOT AUTHORIZED TO BE EMPLOYED IN

17 UNITED STATES.— 

18 ‘‘(A) IN GENERAL.—If— 

19 ‘‘(i) the Secretary receives a return 

20 from any person or entity (hereafter in this 

21 paragraph referred to as the ‘employer’) 

22 showing wages (as defined in section 

23 3121(a)) paid to any employee, and 

24 ‘‘(ii) the TIN of such employee, as 

25 shown on such return, indicates that such 


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1 employee is not authorized to be employed 

2 in the United States, 

3 the Secretary shall provide electronically to the 

4 Secretary of Homeland Security the following 

5 information as shown on such return: the name, 

6 address, and TIN of such employee and the 

7 name, address, and employer identification 

8 number of the employer. 

9 ‘‘(B) NOTICE TO EMPLOYER AND EM10 PLOYEE.—Whenever the Secretary sends a no11 tice under subparagraph (A) with respect to 

12 any employer and employee, the Secretary also 

13 shall notify the employer and the employee in 

14 writing that such employee is not authorized to 

15 be employed in the United States and that the 

16 employee’s employment with the employer 

17 should be terminated not later than the 30th 

18 day after the date of the notice. Such notice 

19 shall also describe— 

20 ‘‘(i) the employer’s obligations under 

21 this paragraph, 

22 ‘‘(ii) the employee’s right under this 

23 paragraph to contest the determination 

24 that the employee is not authorized to be 

25 employed in the United States, and 


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1 ‘‘(iii) the procedure under this para2 graph for contesting such determination. 

3 ‘‘(C) EMPLOYEE’S RIGHT TO CONTEST.— 

4 ‘‘(i) NOTICE TO EMPLOYEE.—If any 

5 employer receives such a notice from the 

6 Secretary with respect to an employee, the 

7 employer shall, within 3 business days 

8 after the date the employer received such 

9 notice, provide a copy of such notice to the 

10 employee. 

11 ‘‘(ii) RIGHT TO CONTEST.—An em12 ployee may contest the accuracy of such 

13 notice during the 30-day period beginning 

14 on the date that the employer provided the 

15 notice under clause (i) to the employee. 

16 ‘‘(iii) CONTEST PROCEDURE.—If, dur17 ing such 30-day period, the employee pro18 vides the employer with information sub19 stantiating such employee’s claimed au20 thorization to be employed in the United 

21 States, the employer shall, in such form 

22 and manner as the Secretary shall pre23 scribe, provide to the Secretary— 


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1 ‘‘(I) the employee’s name, ad2 dress, and taxpayer identification 

3 number, 

4 ‘‘(II) the employer’s name, ad5 dress, telephone number, and em6 ployer identification number, and 

7 ‘‘(III) the information provided 

8 by the employee to the employer sub9 stantiating such employee’s authoriza10 tion to be employed in the United 

11 States. 

12 ‘‘(D) VERIFICATION FROM DEPARTMENT

13 OF HOMELAND SECURITY.— 

14 ‘‘(i) TRANSMITTAL OF INQUIRY.— 

15 Within 3 business days after receiving the 

16 information described in subparagraph 

17 (C)(iii), the Secretary shall provide such 

18 information electronically to the Secretary 

19 of Homeland Security. 

20 ‘‘(ii) RESPONSE.—Within 7 business 

21 days after receiving such information, the 

22 Secretary of Homeland Security shall elec23 tronically notify the Secretary, and shall 

24 notify the employer and employee in writVerDate Nov 24 2008 06:27 Jan 08, 2009 Jkt 079200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H142.IH H142

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1 ing, as to whether the employee is author2 ized to be employed in the United States. 

3 ‘‘(E) SUSPENSION OF OBLIGATION TO TER4 MINATE EMPLOYMENT UNTIL RESPONSE RE5 CEIVED.— 

6 ‘‘(i) IN GENERAL.—Except as pro7 vided in clause (ii), if the employee meets 

8 the requirement of subparagraph (C)(iii), 

9 the employer’s obligation to terminate the 

10 employment of such employee shall be sus11 pended until the employer receives the no12 tice described in subparagraph (D)(ii). 

13 ‘‘(ii) TIMELY RESPONSE NOT RE14 CEIVED.—If the employer does not receive 

15 such notice before the 30th day after the 

16 close such 30-day period, the employer 

17 shall so notify the Secretary. 

18 ‘‘(F) REBUTTABLE PRESUMPTION OF VIO19 LATION OF THE IMMIGRATION AND NATION20 ALITY ACT.— 

21 ‘‘(i) IN GENERAL.—A rebuttable pre22 sumption is created that the employer has 

23 violated section 274A(a)(1)(A) of the Im24 migration and Nationality Act if— 


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1 ‘‘(I) the employer employs an in2 dividual with respect to whom a notice 

3 is received under subparagraph (B) 

4 after the 30 days described in such 

5 subparagraph, 

6 ‘‘(II) the employer fails to notify 

7 the Secretary as required by subpara8 graph (E)(ii) and employs such indi9 vidual, or 

10 ‘‘(III) the employer refers the in11 dividual for employment after receiv12 ing a notice under subparagraph (B) 

13 with respect to such individual. 

14 ‘‘(ii) EXCEPTIONS.— 

15 ‘‘(I) SUSPENSION PERIOD.— 

16 Clause (i)(I) shall not apply during 

17 the suspension period described in 

18 subparagraph (E)(i). 

19 ‘‘(II) NOTICE FROM SECRETARY

20 OF HOMELAND SECURITY.—Clause (i) 

21 shall cease to apply with respect to an 

22 individual after the date that the em23 ployer is notified by the Secretary of 

24 Homeland Security that such indiVerDate Nov 24 2008 21:37 Jan 08, 2009 Jkt 079200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H142.IH H142

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1 vidual is authorized to be employed in 

2 the United States. 

3 ‘‘(G) REFUNDS DENIED.—No refund of 

4 any tax imposed by this title shall be made to 

5 any individual for any taxable year during any 

6 portion of which such individual is employed in 

7 the United States without being authorized to 

8 be so employed. 

9 ‘‘(H) SPECIAL RULES.— 

10 ‘‘(i) PROTECTION FROM LIABILITY.— 

11 No employer shall be civilly or criminally 

12 liable under any law for any action taken 

13 in good faith reliance on information pro14 vided by the Secretary or the Secretary of 

15 Homeland Security with respect to any in16 dividual’s eligibility to be employed in the 

17 United States. 

18 ‘‘(ii) TIMELY MAILING TREATED AS

19 TIMELY NOTICE.—Rules similar to the 

20 rules of section 7502 shall apply for pur21 poses of this section. 

22 ‘‘(iii) LAST KNOWN ADDRESS OF EM23 PLOYEE.—Any notice required to be pro24 vided to an employee under this section 

25 shall be sufficient if mailed to the employee 


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1 at the last known address of the em2 ployee.’’. 

3 (b) CONFORMING AMENDMENT.—Paragraph (4) of 

4 section 6103(p) of such Code is amended by striking ‘‘(5) 

5 or (7)’’ each place it appears and inserting ‘‘(5), (7), or 

6 (9)’’. 

7 (c) EFFECTIVE DATE.—The amendments made by 

8 this section shall apply to returns received more than 180 

9 days after the date of the enactment of this Act. 

10 SEC. 3. PROCEDURE FOR DETERMINING WHETHER INDI11 VIDUALS WHO ARE NOT AUTHORIZED TO BE 

12 EMPLOYED IN THE UNITED STATES ARE SO 

13 EMPLOYED. 

14 (a) IN GENERAL.—Subsection (i) of section 6103 of 

15 the Internal Revenue Code of 1986 (relating to confiden16 tiality and disclosure of returns and return information), 

17 as amended by section 2, is amended by adding at the 

18 end the following new paragraph: 

19 ‘‘(10) DISCLOSURE OF EMPLOYMENT INFORMA20 TION TO SECRETARY OF HOMELAND SECURITY.— 

21 ‘‘(A) IN GENERAL.—During December of 

22 each calendar year, the Secretary of Homeland 

23 Security shall submit electronically a request to 

24 the Secretary for the information described in 

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1 vidual who had been authorized to be employed 

2 in the United States during any prior calendar 

3 year but who was not so authorized as of De4 cember 31 of the immediately preceding cal5 endar year. Such request shall specify— 

6 ‘‘(i) the name and TIN of the indi7 vidual, and 

8 ‘‘(ii) the taxable period or periods for 

9 which the information is requested. 

10 ‘‘(B) DISCLOSURE OF EMPLOYMENT IN11 FORMATION.— 

12 ‘‘(i) IN GENERAL.—Not later than the 

13 first March 5 following the receipt by the 

14 Secretary of such request, the Secretary 

15 shall electronically disclose return informa16 tion described in clause (ii) to officers and 

17 employees of the Department of Homeland 

18 Security who are personally and directly 

19 engaged in the enforcement of the Immi20 gration and Nationality Act. 

21 ‘‘(ii) INFORMATION TO BE DIS22 CLOSED.—The information described in 

23 this clause with respect to any individual 

24 is— 


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1 ‘‘(I) such individual’s mailing ad2 dress, 

3 ‘‘(II) the total amount of wages 

4 (as defined in section 3121(a)) paid to 

5 such individual during the period or 

6 periods specified in subparagraph 

7 (A)(ii), and 

8 ‘‘(III) the name, address, and 

9 employer identification number of 

10 each employer paying such wages dur11 ing such period or periods. 

12 ‘‘(C) REFUNDS, ETC. WITHHELD.—No re13 fund of any tax imposed by this title shall be 

14 made, and no credit under section 32 (relating 

15 to earned income credit) shall be allowed, to 

16 any individual for any taxable year during any 

17 portion of which such individual is employed in 

18 the United States without being authorized to 

19 be so employed. 

20 ‘‘(D) NOTICE TO EMPLOYER AND EM21 PLOYEE.—If the Secretary of Homeland Secu22 rity receives information under this paragraph 

23 indicating that an individual was employed in 

24 the United States after the expiration of the in25 dividual’s authority to be so employed, such 


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1 Secretary shall (within 7 business days after re2 ceiving such information) notify in writing such 

3 individual and each person or entity who was 

4 an employer of such individual after such expi5 ration that such individual is not authorized to 

6 be employed in the United States and that the 

7 individual’s employment with the employer 

8 should be terminated not later than the 30th 

9 day after the date of the notice. Such notice 

10 shall also describe— 

11 ‘‘(i) the employer’s obligations under 

12 this paragraph, 

13 ‘‘(ii) the employee’s right under this 

14 paragraph to contest the determination 

15 that the employee is not authorized to be 

16 employed in the United States, and 

17 ‘‘(iii) the procedure under this para18 graph for contesting such determination. 

19 ‘‘(E) EMPLOYEE’S RIGHT TO CONTEST.— 

20 ‘‘(i) NOTICE TO EMPLOYEE.—If any 

21 employer receives such a notice from the 

22 Secretary of Homeland Security with re23 spect to an employee, the employer shall, 

24 within 3 business days after the date the 


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1 employer received such notice, provide a 

2 copy of such notice to the employee. 

3 ‘‘(ii) RIGHT TO CONTEST.—An em4 ployee may contest the accuracy of such 

5 notice during the 30-day period beginning 

6 on the date that the employer provided the 

7 notice under clause (i) to the employee. 

8 ‘‘(iii) CONTEST PROCEDURE.—If, dur9 ing such 30-day period, the employee pro10 vides the employer with information sub11 stantiating such employee’s claimed au12 thorization to be employed in the United 

13 States, the employer shall, in such form 

14 and manner as the Secretary of Homeland 

15 Security shall prescribe, provide to such 

16 Secretary— 

17 ‘‘(I) the employee’s name, ad18 dress, and taxpayer identification 

19 number, 

20 ‘‘(II) the employer’s name, ad21 dress, telephone number, and em22 ployer identification number, and 

23 ‘‘(III) the information provided 

24 by the employee to the employer sub25 stantiating such employee’s authorizaVerDate Nov 24 2008 06:27 Jan 08, 2009 Jkt 079200 PO 00000 Frm 00013 Fmt 6652 Sfmt 6201 E:\BILLS\H142.IH H142

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1 tion to be employed in the United 

2 States. 

3 ‘‘(F) VERIFICATION FROM DEPARTMENT

4 OF HOMELAND SECURITY.—Within 7 business 

5 days after receiving such information, the Sec6 retary of Homeland Security shall electronically 

7 notify the Secretary, and shall notify the em8 ployer and employee in writing, as to whether 

9 the employee is authorized to be employed in 

10 the United States. 

11 ‘‘(G) SUSPENSION OF OBLIGATION TO TER12 MINATE EMPLOYMENT UNTIL RESPONSE RE13 CEIVED.— 

14 ‘‘(i) IN GENERAL.—Except as pro15 vided in clause (ii), if the employee meets 

16 the requirement of subparagraph (E)(iii), 

17 the employer’s obligation to terminate the 

18 employment of such employee shall be sus19 pended until the employer receives the no20 tice described in subparagraph (F). 

21 ‘‘(ii) TIMELY RESPONSE NOT RE22 CEIVED.—If the employer does not receive 

23 such notice before the 30th day after the 

24 close such 30-day period, the employer 


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1 shall so notify the Secretary of Homeland 

2 Security. 

3 ‘‘(H) REBUTTABLE PRESUMPTION OF VIO4 LATION OF THE IMMIGRATION AND NATION5 ALITY ACT.— 

6 ‘‘(i) IN GENERAL.—A rebuttable pre7 sumption is created that the employer has 

8 violated section 274A(a)(1)(A) of the Im9 migration and Nationality Act if— 

10 ‘‘(I) the employer employs an in11 dividual with respect to whom a notice 

12 is received under subparagraph (D) 

13 after the 30 days described in such 

14 subparagraph, 

15 ‘‘(II) the employer fails to notify 

16 the Secretary as required by subpara17 graph (G)(ii) and employs such indi18 vidual, or 

19 ‘‘(III) the employer refers the in20 dividual for employment after receiv21 ing a notice under subparagraph (D) 

22 with respect to such individual. 

23 ‘‘(ii) EXCEPTIONS.— 

24 ‘‘(I) SUSPENSION PERIOD.— 

25 Clause (i)(I) shall not apply during 


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1 the suspension period described in 

2 subparagraph (G)(i). 

3 ‘‘(II) NOTICE FROM SECRETARY

4 OF HOMELAND SECURITY.—Clause (i) 

5 shall cease to apply with respect to an 

6 individual after the date that the em7 ployer is notified by the Secretary of 

8 Homeland Security that such indi9 vidual is authorized to be employed in 

10 the United States. 

11 ‘‘(I) SPECIAL RULES.— 

12 ‘‘(i) PROTECTION FROM LIABILITY.— 

13 No employer shall be civilly or criminally 

14 liable under any law for any action taken 

15 in good faith reliance on information pro16 vided by the Secretary or the Secretary of 

17 Homeland Security with respect to any in18 dividual’s eligibility to be employed in the 

19 United States. 

20 ‘‘(ii) TIMELY MAILING TREATED AS

21 TIMELY NOTICE.—Rules similar to the 

22 rules of section 7502 shall apply for pur23 poses of this section. 

24 ‘‘(iii) LAST KNOWN ADDRESS OF EM25 PLOYEE.—Any notice required to be proVerDate Nov 24 2008 21:37 Jan 08, 2009 Jkt 079200 PO 00000 Frm 00016 Fmt 6652 Sfmt 6201 E:\BILLS\H142.IH H142

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1 vided to an employee under this section 

2 shall be sufficient if mailed to the employee 

3 at the last known address of the employee. 

4 ‘‘(iv) EMPLOYMENT-BASED VISAS.— 

5 For purposes of this section, the deter6 mination of whether an individual is au7 thorized to be employed in the United 

8 States includes whether the individual has 

9 an immigrant visa issued pursuant to the 

10 numerical limitation under section 203(b) 

11 of the Immigration and Nationality Act (8 

12 U.S.C. 1153(b)) (relating to employment13 based visas).’’. 

14 (b) CONFORMING AMENDMENT.—Paragraph (4) of 

15 section 6103(p) of such Code, as amended by subsection 

16 (a), is amended by striking ‘‘(7), or (7)’’ each place it ap17 pears and inserting ‘‘(7), (9), or (10)’’. 

18 (c) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to requests made in calendar years 

20 beginning after the date of the enactment of this Act. 

Æ 


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