Sec. 211. Clarification that wages paid to unauthorized aliens may not be deducted from gross income
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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: No deduction shall be allowed under subsection
(a)for any wage paid to or on behalf of an unauthorized alien, as defined under section 274A(h)(3) of the Immigration and Nationality Act (8 U.S.C. 1324a(h)(3)). For the purposes of this paragraph, the term wages means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash. If a person or other entity is participating in the E-Verify Program described in section 403 of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 ( 8 U.S.C. 1324a note) and obtains confirmation of identity and employment eligibility in compliance with the terms and conditions of the program with respect to the hiring (or recruitment or referral) of an employee, subparagraph
(A)shall not apply with respect to wages paid to such employee. . Subsection
(c)of section 6501 of such Code (relating to exceptions) is amended by adding at the end the following new paragraph: In the case of a return of tax on which a deduction is shown in violation of section 162(c)(4), any tax under chapter 1 may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed. . Section 274A of the Immigration and Nationality Act ( 8 U.S.C. 1324a ) is amended— in subparagraph (b)(5), by inserting , section 162(c)(4) of the Internal Revenue Code of 1986, after enforcement of this Act ; in subparagraph (d)(2)(F), by inserting , section 162(c)(4) of the Internal Revenue Code of 1986, after enforcement of this Act ; and in subparagraph (d)(2)(G), by inserting section 162(c)(4) of the Internal Revenue Code of 1986 or after or enforcement of . The Commissioner of Social Security, the Secretary of the Department of Homeland Security, and the Secretary of the Treasury, shall jointly establish a program to share information among such agencies that may or could lead to the identification of unauthorized aliens (as defined under section 274A(h)(3) of the Immigration and Nationality Act), including any no-match letter, any information in the earnings suspense file, and any information in the investigation and enforcement of section 162(c)(4) of the Internal Revenue Code of 1986. Subsection
(i)of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Upon request from the Commissioner of the Social Security Administration or the Secretary of the Department of Homeland Security, the Secretary shall disclose to officers and employees of such Administration or Department— taxpayer identity information of employers who paid wages with respect to which a deduction was not allowed by reason of section 162(c)(4), and taxpayer identity information of individuals to whom such wages were paid, for purposes of carrying out any enforcement activities of such Administration or Department with respect to such employers or individuals. . Paragraph
(4)of section 6103(p) of such Code is amended— by striking (5), or
(7)in the matter preceding subparagraph
(A)and inserting (5), (7), or
(9), and by striking
(5)or
(7)in subparagraph (F)(ii) and inserting (5), (7), or
(9). Except as provided in paragraph (2), this Act and the amendments made by this Act shall take effect on the date of the enactment of this Act. The amendments made by subsections
(a)and
(b)shall apply to taxable years beginning after December 31, 2013.
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Sec. 211
Clarification that wages paid to unauthorized aliens may not be deducted from gross income
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