Referred to the Committee on Ways and Means, and in addition to the Committees on the Judiciary, and Education and Workforce, for a period to be subsequently determined by the Spe…
This bill amends the Internal Revenue Code to disallow deductions for wages paid to unauthorized aliens, defines wages, and creates an E‑Verify safe harbor for employers who obtain verification. It shifts the burden of proof to the Secretary for examinations, limits audits initiated solely for such deductions, and extends the assessment window to six years for violations.
Progressives emphasize civil rights, discrimination, and privacy harms
Relative to its intended legislative type, this bill is a substantive statutory amendment package that clearly defines the central legal change (disallowing tax deductions for wages paid to unauthorized aliens) and ties relief and obligations to the existing E‑Verify framework while amending disclosure and assessment rules.
This bill amends the Internal Revenue Code to disallow deductions for wages paid to unauthorized aliens, defines wages, and creates an E‑Verify safe harbor for employers who obtain verification.
It shifts the burden of proof to the Secretary for examinations, limits audits initiated solely for such deductions, and extends the assessment window to six years for violations.
The bill also requires interagency information sharing (SSA, DHS, Treasury) and authorizes disclosure of taxpayer identity information to SSA and DHS for enforcement.
Substantive immigration enforcement via tax code is contentious; technical concessions help, but Senate and legal hurdles lower enactment odds.
Relative to its intended legislative type, this bill is a substantive statutory amendment package that clearly defines the central legal change (disallowing tax deductions for wages paid to unauthorized aliens) and ties relief and obligations to the existing E‑Verify framework while amending disclosure and assessment rules. It includes several practical legal features (definitions, safe harbor, burden of proof, extended limitation period) and direct amendments to multiple existing statutes.
Progressives emphasize civil rights, discrimination, and privacy harms
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize civil rights, discrimination, and privacy harms
Likely critical overall: the bill increases immigration-related enforcement and employer verification while enabling broader data sharing.
Supports rule of law but worries it will amplify discrimination, privacy invasion, and worker precarity without immigration relief or safeguards.
Views the bill as a pragmatic enforcement measure with tradeoffs: enforces tax law and reduces incentives to hire unauthorized workers, but raises implementation, fairness, and privacy concerns.
Would seek operational safeguards and funding before full endorsement.
Likely supportive: the bill removes a tax incentive for hiring unauthorized workers, strengthens enforcement capacity, and makes E‑Verify permanent and broader.
Sees the proposal as enforcing immigration and tax rules responsibly.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Substantive immigration enforcement via tax code is contentious; technical concessions help, but Senate and legal hurdles lower enactment odds.
The bill has not accumulated any surfaced votes yet.
Progressives emphasize civil rights, discrimination, and privacy harms
Substantive immigration enforcement via tax code is contentious; technical concessions help, but Senate and legal hurdles lower enactment o…
Relative to its intended legislative type, this bill is a substantive statutory amendment package that clearly defines the central legal change (disallowing tax deductions for wages paid to unauthorized aliens) and ties…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.