New IDEA Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 3715 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 3715 To amend the Internal Revenue Code of 1986 to clarify that wages paid to unauthorized aliens may not be deducted from gross income, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 4, 2025 Mr. Gill of Texas (for himself, Mr. Nehls, Mr. McClintock, Mr. Gosar, Ms. Boebert, Mr. Weber of Texas, Mr. Norman, Mr. Roy, Mr. Crane, Mr. Moore of Alabama, Mr. Harris of North Carolina, Mr. Perry, Ms. Mace, and Mrs. Biggs of South Carolina) introduced the following bill; which was 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 Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to clarify that wages paid to unauthorized aliens may not be deducted from gross income, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``New Illegal Deduction Elimination Act'' or the ``New IDEA Act''. SEC. 2. CLARIFICATION THAT WAGES PAID TO UNAUTHORIZED ALIENS MAY NOT BE DEDUCTED FROM GROSS INCOME. (a) In General.--Subsection (c) of section 162 of the Internal Revenue Code of 1986 (relating to illegal bribes, kickbacks, and other payments) is amended by adding at the end the following new paragraph: ``(4) Wages paid to or on behalf of unauthorized aliens.-- ``(A) In general.--No deduction shall be allowed under subsection (a) for any wage paid to or on behalf of an unauthorized alien, as defined under section 2