Definition: In this task, you are given a summary for US Congressional and California state bill, your task is to generate a Title for this bill. The preferred titles are under forty words and mention the purpose of the bill.
Input: New IDEA Act or New 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. Extends to six yearsthe period for assessing and collecting underpayments of tax due to deductions claimed for wages paid to unauthorized aliens.

Directs the Commissioner of Social Security and the Secretaries of Homeland Security (DHS)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 DHS Secretary 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 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 Programto make a conditional offer of employment pending final verification of the identity and employment eligibility of the job applicant.
Output:
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.