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United States · Bill · HR

H.R. 3720 (112th)

New IDEA Act

referredUnited States· United States Congress· EN

Introduced

16 December 2011

Last action

6 January 2012 · Referred

Status

Referred to the Subcommittee on Immigration Policy and Enforcement.

Sponsors

Rep. King, Steve [R-IA-4], Rep. Gohmert, Louie [R-TX-1], Rep. Franks, Trent [R-AZ-8], Rep. Rohrabacher, Dana [R-CA-48], Rep. Burgess, Michael C. [R-TX-26], Rep. Myrick, Sue Wilkins [R-NC-9], Rep. Gingrey, Phil [R-GA-11], Rep. Fleming, John [R-LA-4], Rep. Brooks, Mo [R-AL-5], Rep. Bilbray, Brian P. [R-CA-50], Sen. Blackburn, Marsha [R-TN], Rep. Royce, Edward R. [R-CA-39], Rep. Burton, Dan [R-IN-5], Rep. Graves, Tom [R-GA-14], Rep. Barletta, Lou [R-PA-11], Rep. Posey, Bill [R-FL-8], Rep. Bartlett, Roscoe G. [R-MD-6], Rep. Roe, David P. [R-TN-1], Rep. DesJarlais, Scott [R-TN-4], Rep. Neugebauer, Randy [R-TX-19], Rep. Marino, Tom [R-PA-10], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Poe, Ted [R-TX-2], Rep. Chaffetz, Jason [R-UT-3], Rep. Smith, Lamar [R-TX-21], Rep. Lamborn, Doug [R-CO-5], Rep. Stearns, Cliff [R-FL-6], Rep. Latta, Robert E. [R-OH-5], Rep. Broun, Paul C. [R-GA-10], Rep. Culberson, John Abney [R-TX-7]

Subjects

Immigration, Taxation

Source updated

14 August 2025

Immigration · Taxation

Summary

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 years the 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 Program to make a conditional offer of employment pending final verification of the identity and employment eligibility of the job applicant.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 16 December 2011

    Introduced

    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.

    Source: IntroReferral

  2. 16 December 2011

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 16 December 2011

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 6 January 2012

    Referred

    Referred to the Subcommittee on Immigration Policy and Enforcement.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 16 December 2011

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 16 December 2011

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 16 December 2011

    Open at official source

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Sponsors

Related records

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Sources

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