WALL Act of 2021
Bill: S.3146 | Sponsor: Sen. Inhofe, James M. (R-OK)
Policy area: Immigration

Summary:
WALL Act of 2021
This bill appropriates $25 billion for the construction of a wall on the U.S.-Mexico border and addresses other issues related to immigration.
As offsets to this spending, the bill restricts the child tax credit, earned income credits, and lifetime learning credits to those with Social Security numbers and not prohibited from employment in the United States. Also, individuals who file taxes using an individual taxpayer identification number (ITIN) instead of a Social Security number must pay a fee ($300 for each individual on the tax return who was issued an ITIN).
The bill restricts eligibility for certain federally-funded benefits, including unemployment compensation, supplemental nutrition assistance, and housing benefits, to those eligible to work in the United States. Agencies administering such benefits must use the E-Verify program to confirm the eligibility of applicants for such benefits.
This bill also sets fines for aliens who improperly enter the United States or overstay their visas.

To appropriate $25,000,000,000 for the construction of a border wall 
     between the United States and Mexico, and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``WALL Act of 2021''.

SEC. 2. MANDATORY SPENDING FOR BORDER WALL.

    (a) In General.--There is appropriated $25,000,000,000 for the 
purpose of constructing a physical barrier along the southern border of 
the United States.
    (b) Availability.--Amounts appropriated under subsection (a) shall 
remain available until expended for the purpose described in subsection 
(a).

SEC. 3. OFFSETS.

    (a) Eligibility for Child Tax Credit.--
            (1) In general.--Section 24(e) of the Internal Revenue Code 
        of 1986 is amended to read as follows:
    ``(e) Identification Requirements.--
            ``(1) In general.--No credit shall be allowed under this 
        section to a taxpayer with respect to any qualifying child 
        unless the taxpayer includes on the return of tax for the 
        taxable year--
                    ``(A) the name of such qualifying child, and
                    ``(B) the valid identification number of the 
                taxpayer (and, in the case of a joint return, the 
                taxpayer's spouse) and such qualifying child.
            ``(2) Valid identification number.--
                    ``(A) In general.--For purposes of this subsection, 
                the term `valid identification number' means--
                            ``(i) in the case of the taxpayer and any 
                        spouse of the taxpayer, a social security 
                        number issued to the individual by the Social 
                        Security Administration on or before the due 
                        date for filing the return for the taxable 
                        year, and
                            ``(ii) in the case of a qualifying child, a 
                        social security number issued to such child by 
                        the Social Security Administration on or before 
                        the due date for filing such return.
                    ``(B) Exception for individuals prohibited from 
                engaging in employment in united states.--For purposes 
                of subparagraph (A)(i) and subsection (h)(4)(C), the 
                term `social security number' shall not include the 
                social security number of an individual who is 
                prohibited from engaging in employment in the United 
                States.''.
            (2) Conforming amendments.--Subsection (h) of section 24 of 
        the Internal Revenue Code of 1986 is amended--
                    (A) in paragraph (1), by striking ``(7)'' and 
                inserting ``(6)'';
                    (B) in paragraph (4), by amending subparagraph (C) 
                to read as follows:
                    ``(C) Social security number required.--
                Subparagraph (A) shall not apply with respect to any 
                dependent of the taxpayer unless the taxpayer includes 
                on the return of tax for the taxable year, for both the 
                taxpayer and the dependent, a social security number 
                issued to each such individual by the Social Security 
                Administration on or before the due date for filing 
                such return.''; and
                    (C) by striking paragraph (7).
            (3) Effective date.--The amendments made by this subsection 
        shall apply to taxable years ending after the date of the 
        enactment of this Act.
    (b) Individuals Prohibited From Engaging in Employment in United 
States Not Eligible for Earned Income Tax Credit.--
            (1) In general.--Subsection (m) of section 32 of the 
        Internal Revenue Code of 1986 is amended to read as follows:
    ``(m) Identification Numbers.--
            ``(1) In general.--Solely for purposes of subsections 
        (c)(1)(E) and (c)(3)(D), a taxpayer identification number means 
        a social security number issued to an individual by the Social 
        Security Administration on or before the due date for filing 
        the return for the taxable year.
            ``(2) Exception for individuals prohibited from engaging in 
        employment in united states.--For purposes of paragraph (1), in 
        the case of subsection (c)(1)(E), the term `social security 
        number' shall not include the social security number of an 
        individual who is prohibited from engaging in employment in the 
        United States.''.
            (2) Effective date.--The amendment made by this subsection 
        shall apply to taxable years ending after the date of the 
        enactment of this Act.
    (c) Identification Requirement for American Opportunity and 
Lifetime Learning Credits.--
            (1) In general.--Section 25A(g)(1) of the Internal Revenue 
        Code of 1986 is amended by adding at the end the following new 
        subparagraph:
                    ``(C) Social security number required.--
                            ``(i) In general.--For purposes of this 
                        paragraph, the term `taxpayer identification 
                        number' means a social security number issued 
                        to an individual by the Social Security 
                        Administration.
                            ``(ii) Exception for individuals prohibited 
                        from engaging in employment in united states.--
                        For purposes of clause (i), the term `social 
                        security number' shall not include the social 
                        security number of an individual who is 
                        prohibited from engaging in employment in the 
                        United States.''.
            (2) Effective date.--The amendment made by this subsection 
        shall apply to all taxable years ending after the date of the 
        enactment of this Act.
    (d) Fees for Filing a Tax Return Using an ITIN.--
            (1) In general.--Section 6109(i) of the Internal Revenue 
        Code of 1986 is amended by adding at the end the following new 
        paragraph:
            ``(5) Fee for filing tax return using an itin.--
                    ``(A) In general.--In the case of any individual 
                income tax return filed by a taxpayer residing in the 
                United States, the Secretary shall require the taxpayer 
                to pay a fee for each such return filed in an amount 
                equal to the product of--
                            ``(i) the total number of individuals 
                        included on such return (including any spouse 
                        or dependent of the taxpayer) with respect to 
                        whom an individual taxpayer identification 
                        number has been issued, multiplied by
                            ``(ii) $300.
                    ``(B) Exception.--Subparagraph (A) shall not apply 
                to any individual who has reported to the Secretary 
                that their social security number has been subject to 
                theft, misuse, or misappropriation by another 
                person.''.
            (2) Effective date.--The amendment made by this subsection 
        shall apply to returns the due date for which (determined 
        without regard to extensions) is after the date of the 
        enactment of this Act.
    (e) Ensuring Validity of Social Security Numbers.--
            (1) In general.--Section 6109 of the Internal Revenue Code 
        of 1986 is amended by inserting after subsection (d) the 
        following new subsection:
    ``(e) Confirmation of Social Security Numbers.--For purposes of 
paragraphs (1) and (3) of subsection (a), the Secretary, in 
coordination with the Commissioner of Social Security, shall verify 
that any social security account number submitted by a person, or with 
respect to another person, in any return, statement, or other document 
is--
            ``(1) the correct social security account number as issued 
        to such person by the Commissioner of Social Security, and
            ``(2) valid and otherwise unexpired as of the date of 
        submission of such return, statement, or other document.''.
            (2) Effective date.--The amendment made by this subsection 
        shall apply to returns, statements, and other documents 
        submitted after the date of the enactment of this Act.
    (f) Requiring Agencies To Use E-Verify To Confirm Satisfactory 
Immigration Status for Eligibility for Certain Federally Funded 
Benefits.--
            (1) In general.--Section 1137(a) of the Social Security Act 
        (42 U.S.C. 1320b-7(a)) is amended--
                    (A) in paragraph (6), by striking ``; and'' and 
                inserting a semicolon;
                    (B) in paragraph (7), by striking the period at the 
                end and inserting ``; and''; and
                    (C) by adding at the end the following:
            ``(8) with respect to any applicant for, or recipient of, 
        benefits under a program listed in subsection (b) who is a 
        noncitizen and whose eligibility for such benefits is 
        conditional upon such applicant or recipient having an 
        immigration status that allows the applicant or recipient to 
        work in the United States, the State agency administering such 
        program shall use the employment eligibility confirmation 
        program described in section 403(a) of the Illegal Immigration 
        Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a 
        note) (also known as `E-Verify') to confirm that such applicant 
        or recipient has such status, and shall deny eligibility for 
        such benefits to any such applicant or recipient who does not 
        have such status.''.
            (2) Federal housing programs.--
                    (A) Section 8(o)(6) of the United States Housing 
                Act of 1937 (42 U.S.C. 1437f(o)(6)) is amended by 
                adding at the end the following:
                    ``(D) Verification of immigration status.--For each 
                dwelling unit for which a housing assistance payment 
                contract is established under this subsection, the 
                public housing agency shall, with respect to any 
                prospective tenant of the dwelling unit who is a 
                noncitizen and whose eligibility for assistance is 
                conditional upon the tenant having an immigration 
                status that allows the tenant to work in the United 
                States, use the employment eligibility confirmation 
                program described in section 403(a) of the Illegal 
                Immigration Reform and Immigrant Responsibility Act of 
                1996 (8 U.S.C. 1324a note) (commonly known as `E-
                Verify') to confirm that the tenant has such status and 
                shall deny eligibility for such assistance to any 
                tenant who does not have such status.''.
                    (B) Section 8(o)(13) of the United States Housing 
                Act of 1937 (42 U.S.C. 1437f(o)(13)) is amended by 
                adding at the end the following:
                    ``(P) Verification of immigration status.--For each 
                dwelling unit in a project for which a housing 
                assistance payment contract is established under this 
                subsection, the public housing agency shall, with 
                respect to any prospective tenant of the dwelling unit 
                who is a noncitizen and whose eligibility for 
                assistance is conditional upon the tenant having an 
                immigration status that allows the tenant to work in 
                the United States, use the employment eligibility 
                confirmation program described in section 403(a) of the 
                Illegal Immigration Reform and Immigrant Responsibility 
                Act of 1996 (8 U.S.C. 1324a note) (commonly known as 
                `E-Verify') to confirm that the tenant has such status 
                and shall deny eligibility for such assistance to any 
                tenant who does not have such status.''.
                    (C)(i) Section 3(a) of the United States Housing 
                Act of 1937 (42 U.S.C. 1437a(a)) is amended by adding 
                at the end the following:
            ``(8) Verification of immigration status.--For each public 
        housing dwelling unit owned, assisted, or operated by a public 
        housing agency, the public housing agency shall, with respect 
        to any prospective tenant of the dwelling unit who is a 
        noncitizen and whose eligibility for assistance is conditional 
        upon the tenant having an immigration status that allows the 
        tenant to work in the United States, use the employment 
        eligibility confirmation program described in section 403(a) of 
        the Illegal Immigration Reform and Immigrant Responsibility Act 
        of 1996 (8 U.S.C. 1324a note) (commonly known as `E-Verify') to 
        confirm that the tenant has such status and shall deny 
        eligibility for such assistance to any tenant who does not have 
        such status.''.
                    (ii) Effective on December 27, 2022, section 3(a) 
                of the United States Housing Act of 1937 (42 U.S.C. 
                1437a(a)) is amended by redesignating paragraph (8), as 
                added by clause (i), as paragraph (9) and moving it to 
                appear after paragraph (8) of such section, as added by 
                section 101(b)(1) of division Q of the Consolidated 
                Appropriations Act, 2021 (Public Law 116-260).
                    (D) Section 202(i) of the Housing Act of 1959 (12 
                U.S.C. 1701q(i)) is amended by adding at the end the 
                following:
            ``(3) Verification of immigration status.--For each 
        dwelling unit assisted under this section, the owner shall, 
        with respect to any prospective tenant of the dwelling unit who 
        is a noncitizen and whose eligibility for assistance is 
        conditional upon the tenant having an immigration status that 
        allows the tenant to work in the United States, use the 
        employment eligibility confirmation program described in 
        section 403(a) of the Illegal Immigration Reform and Immigrant 
        Responsibility Act of 1996 (8 U.S.C. 1324a note) (commonly 
        known as `E-Verify') to confirm that the tenant has such status 
        and shall deny eligibility for such assistance to any tenant 
        who does not have such status.''.
                    (E) Section 811(i)(1) of the Cranston-Gonzalez 
                National Affordable Housing Act (42 U.S.C. 8013(i)(1)) 
                is amended by adding at the end the following:
                    ``(E) Verification of immigration status.--For each 
                dwelling unit assisted under this section, the owner 
                shall, with respect to any prospective tenant of the 
                dwelling unit who is a noncitizen and whose eligibility 
                for assistance is conditional upon the tenant having an 
                immigration status that allows the tenant to work in 
                the United States, use the employment eligibility 
                confirmation program described in section 403(a) of the 
                Illegal Immigration Reform and Immigrant Responsibility 
                Act of 1996 (8 U.S.C. 1324a note) (commonly known as 
                `E-Verify') to confirm that the tenant has such status 
                and shall deny eligibility for such assistance to any 
                tenant who does not have such status.''.
            (3) Rulemaking.--
                    (A) In general.--The Secretary of Agriculture, the 
                Secretary of Health and Human Services, and the 
                Secretary of Labor shall promulgate rules to implement 
                section 1137(a)(8) of the Social Security Act, as added 
                by paragraph (1), which requires the use of E-Verify to 
                verify applicant eligibility for certain programs 
                administered by their respective departments.
                    (B) Housing programs.--The Secretary of Housing and 
                Urban Development shall promulgate rules to implement 
                amendments made by subparagraphs (A) through (E) of 
                paragraph (2), which require the use of E-Verify to 
                verify tenant eligibility for housing assistance 
                programs administered by the Department of Housing and 
                Urban Development.
            (4) Effective date.--The amendments made by this subsection 
        shall take effect on the date of enactment of this Act.

SEC. 4. MINIMUM FINES FOR ILLEGAL ENTRY AND OVERSTAY.

    (a) Illegal Entry.--Chapter 8 of title II of the Immigration and 
Nationality Act (8 U.S.C. 1321 et seq.) is amended--
            (1) in section 275 (8 U.S.C. 1325)--
                    (A) in subsection (a)--
                            (i) by striking ``(1)'';
                            (ii) by striking ``(2)'';
                            (iii) by striking ``(3)''; and
                            (iv) by striking ``shall, for'' and all 
                        that follows and inserting the following: 
                        ``shall--
    ``(1) for the first commission of any such offense, be fined in 
accordance with subsection (b), imprisoned not more than 6 months, or 
both; and
    ``(2) for a subsequent commission of any such offense, be fined in 
accordance with subsection (b), imprisoned not more than 2 years, or 
both.''; and
                    (B) in subsection (b)--
                            (i) by inserting ``(1)'' before ``Any 
                        alien'';
                            (ii) by striking ``civil penalty of'' and 
                        all that follows through the period at the end 
                        of paragraph (2) and inserting ``civil penalty 
                        in an amount equal to not less than $3,000 and 
                        not more than $10,000.''; and
                            (iii) in the undesignated matter at the 
                        end, by inserting ``(2)'' before ``Civil 
                        penalties'' and moving the paragraph, as so 
                        designated, four ems to the right; and
            (2) in section 276(a) (8 U.S.C. 1326(a)), in the 
        undesignated matter following paragraph (2)(B), by striking 
        ``shall be fined under title 18, United States Code, or'' and 
        inserting ``shall be subject to a civil penalty in an amount 
        equal to not less than $3,000 and not more than $10,000,''.
    (b) Overstay.--Section 222(g) of the Immigration and Nationality 
Act (8 U.S.C. 1202(g)) is amended by adding at the end the following:
    ``(3) An alien described in paragraph (1) shall be subject to a 
civil penalty in an amount equal to $50 multiplied by the number of 
months that the alien remained in the United States beyond the alien's 
authorized period of stay.''.
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