United States · Bill · HR
H.R. 904 (116th)
New IDEA Act
Introduced
30 January 2019
Last action
25 March 2019 · Referred
Status
Referred to the Subcommittee on Immigration and Citizenship.
Sponsors
Rep. King, Steve [R-IA-4], Rep. Duncan, Jeff [R-SC-3], Rep. Gaetz, Matt [R-FL-1], Rep. DesJarlais, Scott [R-TN-4]
Subjects
Immigration, Taxation
Source updated
21 July 2025
Summary
New IDEA Act or the New Illegal Deduction Elimination Act This bill denies 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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
30 January 2019
Introduced
Referred to the Committee on Ways and Means, and in addition to the Committees on the Judiciary, and Education and Labor, 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
30 January 2019
Introduced
Introduced in House
Source: IntroReferral
30 January 2019
Introduced
Introduced in House
Source: IntroReferral
25 March 2019
Referred
Referred to the Subcommittee on Immigration and Citizenship.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in House · 30 January 2019 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 30 January 2019
Introduced in House (PDF)
Introduced in House · EN · 30 January 2019
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Introduced in House
summary · EN · 30 January 2019
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Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. King, Steve [R-IA-4] · R · Sponsor
- Rep. Duncan, Jeff [R-SC-3] · R · Sponsor
- Rep. Gaetz, Matt [R-FL-1] · R · Sponsor
- Rep. DesJarlais, Scott [R-TN-4] · R · Sponsor
- · hsju00 · Standing
- · hsed00 · Standing
- · hswm00 · Standing
Related records
- related to ← Legal Immigration for the U.S. Act
- related to ← Refurbishing the Pillars of American Exceptionalism Act of 2020
- related to ← New IDEA Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/116th-congress/house-bill/904
- Open data entity: https://api.congress.gov/v3/bill/116/hr/904
- us · 116-hr-904 · source updated 21 July 2025