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  <bill>
    <number>1849</number>
    <updateDate>2023-01-11T20:41:28Z</updateDate>
    <updateDateIncludingText>2023-01-11T20:41:28Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2007-07-23</introducedDate>
    <congress>110</congress>
    <committees>
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        <systemCode>ssfi00</systemCode>
        <name>Finance Committee</name>
        <chamber>Senate</chamber>
        <type>Standing</type>
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          <item>
            <name>Referred to</name>
            <date>2007-07-23T19:48:52Z</date>
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    <relatedBills>
      <item>
        <title>New IDEA (Illegal Deduction Elimination Act)</title>
        <congress>110</congress>
        <number>3554</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2007-09-17</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
        </latestAction>
        <relationshipDetails>
          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
        </relationshipDetails>
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    <actions>
      <item>
        <actionDate>2007-07-23</actionDate>
        <committees>
          <item>
            <systemCode>ssfi00</systemCode>
            <name>Finance Committee</name>
          </item>
        </committees>
        <sourceSystem>
          <name>Senate</name>
        </sourceSystem>
        <text>Read twice and referred to the Committee on Finance.</text>
        <type>IntroReferral</type>
      </item>
      <item>
        <actionDate>2007-07-23</actionDate>
        <text>Introduced in Senate</text>
        <type>IntroReferral</type>
        <actionCode>10000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
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    <sponsors>
      <item>
        <bioguideId>S001142</bioguideId>
        <fullName>Sen. Smith, Gordon H. [R-OR]</fullName>
        <firstName>GORDON</firstName>
        <lastName>SMITH</lastName>
        <party>R</party>
        <state>OR</state>
        <middleName>H.</middleName>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Alien labor</name>
        </item>
        <item>
          <name>Illegal aliens</name>
        </item>
        <item>
          <name>Immigration</name>
        </item>
        <item>
          <name>Income tax</name>
        </item>
        <item>
          <name>Labor and Employment</name>
        </item>
        <item>
          <name>Tax deductions</name>
        </item>
        <item>
          <name>Wages</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2007-07-23</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2007-07-26T18:30:03Z</updateDate>
        <text><![CDATA[ <p>Lawful Worker Tax Deduction Act - Amends the Internal Revenue Code to deny a tax deduction for wages paid to or on behalf of an unauthorized alien (defined as an alien not lawfully admitted for permanent residence or authorized to work).</p>]]></text>
      </summary>
    </summaries>
    <title>Lawful Worker Tax Deduction Act</title>
    <titles>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>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.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
      <item>
        <titleType>Display Title</titleType>
        <title>Lawful Worker Tax Deduction Act</title>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Lawful Worker Tax Deduction Act</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in Senate</type>
        <date>2007-07-23T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-110s1849is/xml/BILLS-110s1849is.xml</url>
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        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2007-07-23</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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