New IDEA Act

Bill: 115-hr-176
Sponsor: Rep. King, Steve [R-IA-4]
Introduced: 2017-01-03 in the House
Policy area: Taxation
Subjects: Border security and unlawful immigration
Employee benefits and pensions
Evidence and witnesses
Foreign labor
Government information and archives
Income tax deductions
Tax administration and collection, taxpayers
Wages and earnings

Summary:
action_date: 2017-01-03
text: 

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.


Legislative actions:
action_date: 2017-01-13
text: Referred to the Subcommittee on Immigration and Border Security.
action_date: 2017-01-03
text: 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.
action_date: 2017-01-03
text: 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.
action_date: 2017-01-03
text: 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.
action_date: 2017-01-03
text: 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.
action_date: 2017-01-03
text: Introduced in House
action_date: 2017-01-03
text: Introduced in House