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United States · Bill · HR

H.R. 904 (116th)

New IDEA Act

referredUnited States· United States Congress· EN

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

Immigration · Taxation

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

  1. 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

  2. 30 January 2019

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 30 January 2019

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 25 March 2019

    Referred

    Referred to the Subcommittee on Immigration and Citizenship.

    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 · 30 January 2019

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 30 January 2019

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 30 January 2019

    Open at official source

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Sponsors

Related records

Sources

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