,i #aac? ,,congress #a/ ,session ,h4 ,r4 #abib ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,m>* #bj1 #bjac ,mr4 ,k+ ( ,i[a 7= himself1 ,mr4 ,franks ( ,arizona1 ,mr4 ,jones1 ,mr4 ,duncan ( ,s\? ,c>ol9a1 ,mr4 ,brooks ( ,alabama1 ,mr4 ,burgess1 & ,mr4 ,b>letta7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means1 & 9 addition to ! ,committees on ! ,judici>y & ,education & ! ,work=ce1 = a p]iod to be subsequ5tly det]m9$ by ! ,speak]1 9 ea* case = consid]ation ( su* provisions z fall )9 ! jurisdiction ( ! committee conc]n$ ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to cl>ify t wages paid to unau?oriz$ ali5s may n be d$uct$ f gross income1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z-- 7#a7 ! ,new ,,idea ,act2 or 7#b7 ! ,new ,illegal ,d$uction ,elim9ation ,act4 #b4 ,cl>ification t wages paid to unau?oriz$ ali5s may n be d$uct$ f gross income 7a7 ,9 g5]al ,subsection 7c7 ( section #afb ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to illegal bribes1 kickbacks1 & o!r paym5ts7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,wages paid to or on behalf ( unau?oriz$ ali5s 7,a7 ,9 g5]al ,no d$uction %all be all[$ "u subsection 7a7 = any wage paid to or on behalf ( an unau?oriz$ ali51 z def9$ "u section #bgd;,a7h77#c7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #acbd;a7h77#c774 7,b7 ,wages ,= ! purposes ( ?is p>agraph1 ! t]m wages means all remun]ation = employm5t1 includ+ ! ca% value ( all remun]ation 7includ+ b5efits7 paid 9 any m$ium o!r ?an ca%4 7,c7 ,safe ,h>bor ,if a p]son or o!r entity is p>ticipat+ 9 ! ,e-,v]ify ,program describ$ 9 section #djc7;a7 ( ! ,illegal ,immigration ,re=m & ,immigrant ,responsibility ,act ( #aiif 7#h ,u4,s4,c4 #acbd;a note7 & obta9s confirmation ( id5tity & employm5t eligibility 9 compliance ) ! t]ms & conditions ( ! program ) respect to ! hir+ 7or recruitm5t or ref]ral7 ( an employee1 subp>agraph 7,a7 %all n apply ) respect to wages paid to su* employee4 7,d7 ,burd5 ( pro( ,9 ! case ( any exam9ation ( a return 9 connection ) a d$uction "u ?is section by reason ( ?is p>agraph1 ! ,secret>y %all be> ! burd5 ( prov+ t wages 7 paid to or on behalf ( an unau?oriz$ ali54 7,e7 ,limitation on taxpay] audit ,! ,secret>y may n comm5ce an audit or o!r inve/igation ( a taxpay] solely on ! basis ( a d$uction tak5 "u ?is section by reason ( ?is p>agraph4 4 7b7 ,six-,ye> limitation on assessm5t & collection ,subsection 7c7 ( section #feja ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to exceptions7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ab7 ,d$uction claim$ = wages paid to unau?oriz$ ali5s ,9 ! case ( a return ( tax on :i* a d$uction is %[n 9 violation ( section #afb7;c77#d71 any tax "u *apt] #a may be assess$1 or a proce$+ 9 c\rt = ! collection ( su* tax may be begun )\t assessm5t1 at any "t )9 #f ye>s aft] ! return 0 fil$4 4 7c7 ,use ( docum5tation = en=cem5t purposes ,section #bgd;,a ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #acbd;a7 is am5d$-- 7#a7 9 subp>agraph 7b77#e71 by ins]t+ 1 section #afb7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 aft] en=cem5t ( ?is ,act2 7#b7 9 subp>agraph 7d77#b77;,f71 by ins]t+ 1 section #afb7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 aft] en=cem5t ( ?is ,act2 & 7#c7 9 subp>agraph 7d77#b77;,g71 by ins]t+ section #afb7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf or aft] or en=cem5t (4 7d7 ,availability ( in=mation 7#a7 ,9 g5]al ,! ,commission] ( ,social ,security1 ! ,secret>y ( ! ,dep>tm5t ( ,homel& ,security1 & ! ,secret>y ( ! ,treasury1 %all jo9tly e/abli% a program to %>e in=mation among su* ag5cies t may or c\ld lead to ! id5tification ( unau?oriz$ ali5s 7z def9$ "u section #bgd;,a7h77#c7 ( ! ,immigration & ,nationality ,act71 includ+ any no-mat* lett]1 any in=mation 9 ! e>n+s susp5se file1 & any in=mation 9 ! inve/igation & en=cem5t ( section #afb7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7#b7 ,disclosure by ,secret>y ( ! ,treasury 7,a7 ,9 g5]al ,subsection 7i7 ( section #fajc ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#i7 ,paym5t ( wages to unau?oriz$ ali5s ,^u reque/ f ! ,commission] ( ! ,social ,security ,adm9i/ration or ! ,secret>y ( ! ,dep>tm5t ( ,homel& ,security1 ! ,secret>y %all disclose to (fic]s & employees ( su* ,adm9i/ration or ,dep>tm5t-- 7,a7 taxpay] id5tity in=mation ( employ]s :o paid wages ) respect to :i* a d$uction 0 n all[$ by reason ( section #afb7;c77#d71 & 7,b7 taxpay] id5tity in=mation ( individuals to :om su* wages 7 paid1 = purposes ( c>ry+ out any en=cem5t activities ( su* ,adm9i/ration or ,dep>tm5t ) respect to su* employ]s or individuals4 4 7,b7 ,recordkeep+ ,p>agraph 7#d7 ( section #fajc7p7 ( su* ,code is am5d$-- 7i7 by /rik+ 7#e71 or 7#g7 9 ! matt] prec$+ subp>agraph 7,a7 & ins]t+ 7#e71 7#g71 or 7#i71 & 7ii7 by /rik+ 7#e7 or 7#g7 9 subp>agraph 7,f77ii7 & ins]t+ 7#e71 7#g71 or 7#i74 7e7 ,effective date 7#a7 ,except z provid$ 9 p>agraph 7#b71 ?is ,act & ! am5dm5ts made by ?is ,act %all take effect on ! date ( ! enactm5t ( ?is ,act4 7#b7 ,! am5dm5ts made by subsections 7a7 & 7b7 %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjac4 #c4 ,modification ( ,e-,v]ify ,program 7a7 ,mak+ p]man5t ,subsection 7b7 ( section #dja ( ! ,illegal ,immigration ,re=m & ,immigrant ,responsibility ,act ( #aiif 7#h ,u4,s4,c4 #acbd;a note7 is am5d$ by /rik+ ! la/ s5t5ce4 7b7 ,application to curr5t employees 7#a7 ,volunt>y election ,! fir/ s5t5ce ( section #djb7;a7 ( su* ,act is am5d$ to read z foll[s3 ,any p]son or o!r entity t conducts any hir+ 7or recruitm5t or ref]ral7 9 a ,/ate or employs any individuals 9 a ,/ate may elect to p>ticipate 9 ! ,e-,v]ify ,program44 7#b7 ,b5efit ( rebuttable presumption ,p>agraph 7#a7 ( section #djb7;b7 ( su* ,act is am5d$ by add+ at ! end ! foll[+3 ,if a p]son or o!r entity is p>ticipat+ 9 ! ,e-,v]ify ,program & obta9s confirmation ( id5tity & employm5t eligibility 9 compliance ) ! t]ms & conditions ( ! program ) respect to individuals employ$ by ! p]son or entity1 ! p]son or entity has e/abli%$ a rebuttable presumption t ! p]son or entity has n violat$ section #bgd;,a7a77#b7 ) respect to su* individuals44 7#c7 ,scope ( election ,subp>agraph 7,a7 ( section #djb7;c77#b7 ( su* ,act is am5d$ to read z foll[s3 7,a7 ,9 g5]al ,any elect+ p]son or o!r entity may provide t ! election "u subsection 7a7 %all apply 7dur+ ! p]iod 9 :i* ! election is 9 effect7-- 7i7 to all its hir+ 7& all recruitm5t or ref]ral72 7ii7 to all its hir+ 7& all recruitm5t or ref]ral & all individuals employ$ by ! p]son or entity72 7iii7 to all its hir+ 7& all recruitm5t or ref]ral7 9 "o or m ,/ates or "o or m places ( hir+ 7or recruitm5t or ref]ral1 z ! case may be72 or 7iv7 to all its hir+ 7& all recruitm5t or ref]ral & all individuals employ$ by ! p]son or entity7 9 "o or m ,/ates or "o or m place ( hir+ 7or recruitm5t or ref]ral or employm5t1 z ! case may be74 4 7#d7 ,proc$ures = p>ticipants 9 ,e-,v]ify ,program ,subsection 7a7 ( section #djc ( su* ,act is am5d$-- 7,a7 9 ! matt] prec$+ p>agraph 7#a71 by ins]t+ or cont9u$ employm5t 9 ! ,unit$ ,/ates aft] ,unit$ ,/ates2 & 7,b7 9 p>agraph 7#c7-- 7i7 9 subp>agraph 7,a71 by /rik+ all t foll[s 7z specifi$ by ! ,secret>y ( ,homel& ,security7 & ins]t+ aft] ! date ( ! hir+1 or recruitm5t or ref]ral1 9 ! case ( inquiries made pursuant to a hir+1 recruitm5t or ref]ral 7& n ( previ\sly hir$ individuals742 & 7ii7 9 subp>agraph 7,b71 by /rik+ su* #c work+ days & ins]t+ ! specifi$ p]iod4 7c7 ,application to job applicants ,section #djb7;c77#b7 ( su* ,act is am5d$ by add+ at ! end ! foll[+3 7,c7 ,job (f] may be made conditional on f9al confirmation by ,e-,v]ify ,a p]son or o!r entity t elects to p>ticipate 9 ! ,e-,v]ify ,program may (f] a prospective employee an employm5t position condition$ on f9al v]ification ( ! id5tity & employm5t eligibility ( ! employee us+ ! employm5t eligibility confirmation sy/em e/abli%$ "u section #djd4 4