[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 142 Introduced in House (IH)]







111th CONGRESS
  1st Session
                                H. R. 142

To amend the Internal Revenue Code of 1986 to require the Secretary of 
 the Treasury to notify the Secretary of Homeland Security of employer 
  returns showing the employment of individuals not authorized to be 
 employed in the United States, to notify the employers that they must 
terminate the employment of those employees, to provide an opportunity 
  for those employees to contest the information, and to establish a 
procedure for determining whether individuals who are not authorized to 
           be employed in the United States are so employed.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 6, 2009

 Mr. Gallegly introduced the following bill; which was referred to the 
   Committee on Ways and Means, and in addition to the Committees on 
Education and Labor and the Judiciary, 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 require the Secretary of 
 the Treasury to notify the Secretary of Homeland Security of employer 
  returns showing the employment of individuals not authorized to be 
 employed in the United States, to notify the employers that they must 
terminate the employment of those employees, to provide an opportunity 
  for those employees to contest the information, and to establish a 
procedure for determining whether individuals who are not authorized to 
           be employed in the United States are so employed.

    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 ``Enforce Immigration Law Act of 
2009''.

SEC. 2. NOTIFICATION OF EMPLOYMENT STATUS OF INDIVIDUALS NOT AUTHORIZED 
              TO WORK IN THE UNITED STATES.

    (a) In General.--Subsection (i) of section 6103 of the Internal 
Revenue Code of 1986 (relating to confidentiality and disclosure of 
returns and return information) is amended by adding at the end the 
following new paragraph:
            ``(9) Disclosure to secretary of homeland security of 
        employment information of employees not authorized to be 
        employed in united states.--
                    ``(A) In general.--If--
                            ``(i) the Secretary receives a return from 
                        any person or entity (hereafter in this 
                        paragraph referred to as the `employer') 
                        showing wages (as defined in section 3121(a)) 
                        paid to any employee, and
                            ``(ii) the TIN of such employee, as shown 
                        on such return, indicates that such employee is 
                        not authorized to be employed in the United 
                        States,
                the Secretary shall provide electronically to the 
                Secretary of Homeland Security the following 
                information as shown on such return: the name, address, 
                and TIN of such employee and the name, address, and 
                employer identification number of the employer.
                    ``(B) Notice to employer and employee.--Whenever 
                the Secretary sends a notice under subparagraph (A) 
                with respect to any employer and employee, the 
                Secretary also shall notify the employer and the 
                employee in writing that such employee is not 
                authorized to be employed in the United States and that 
                the employee's employment with the employer should be 
                terminated not later than the 30th day after the date 
                of the notice. Such notice shall also describe--
                            ``(i) the employer's obligations under this 
                        paragraph,
                            ``(ii) the employee's right under this 
                        paragraph to contest the determination that the 
                        employee is not authorized to be employed in 
                        the United States, and
                            ``(iii) the procedure under this paragraph 
                        for contesting such determination.
                    ``(C) Employee's right to contest.--
                            ``(i) Notice to employee.--If any employer 
                        receives such a notice from the Secretary with 
                        respect to an employee, the employer shall, 
                        within 3 business days after the date the 
                        employer received such notice, provide a copy 
                        of such notice to the employee.
                            ``(ii) Right to contest.--An employee may 
                        contest the accuracy of such notice during the 
                        30-day period beginning on the date that the 
                        employer provided the notice under clause (i) 
                        to the employee.
                            ``(iii) Contest procedure.--If, during such 
                        30-day period, the employee provides the 
                        employer with information substantiating such 
                        employee's claimed authorization to be employed 
                        in the United States, the employer shall, in 
                        such form and manner as the Secretary shall 
                        prescribe, provide to the Secretary--
                                    ``(I) the employee's name, address, 
                                and taxpayer identification number,
                                    ``(II) the employer's name, 
                                address, telephone number, and employer 
                                identification number, and
                                    ``(III) the information provided by 
                                the employee to the employer 
                                substantiating such employee's 
                                authorization to be employed in the 
                                United States.
                    ``(D) Verification from department of homeland 
                security.--
                            ``(i) Transmittal of inquiry.--Within 3 
                        business days after receiving the information 
                        described in subparagraph (C)(iii), the 
                        Secretary shall provide such information 
                        electronically to the Secretary of Homeland 
                        Security.
                            ``(ii) Response.--Within 7 business days 
                        after receiving such information, the Secretary 
                        of Homeland Security shall electronically 
                        notify the Secretary, and shall notify the 
                        employer and employee in writing, as to whether 
                        the employee is authorized to be employed in 
                        the United States.
                    ``(E) Suspension of obligation to terminate 
                employment until response received.--
                            ``(i) In general.--Except as provided in 
                        clause (ii), if the employee meets the 
                        requirement of subparagraph (C)(iii), the 
                        employer's obligation to terminate the 
                        employment of such employee shall be suspended 
                        until the employer receives the notice 
                        described in subparagraph (D)(ii).
                            ``(ii) Timely response not received.--If 
                        the employer does not receive such notice 
                        before the 30th day after the close such 30-day 
                        period, the employer shall so notify the 
                        Secretary.
                    ``(F) Rebuttable presumption of violation of the 
                immigration and nationality act.--
                            ``(i) In general.--A rebuttable presumption 
                        is created that the employer has violated 
                        section 274A(a)(1)(A) of the Immigration and 
                        Nationality Act if--
                                    ``(I) the employer employs an 
                                individual with respect to whom a 
                                notice is received under subparagraph 
                                (B) after the 30 days described in such 
                                subparagraph,
                                    ``(II) the employer fails to notify 
                                the Secretary as required by 
                                subparagraph (E)(ii) and employs such 
                                individual, or
                                    ``(III) the employer refers the 
                                individual for employment after 
                                receiving a notice under subparagraph 
                                (B) with respect to such individual.
                            ``(ii) Exceptions.--
                                    ``(I) Suspension period.--Clause 
                                (i)(I) shall not apply during the 
                                suspension period described in 
                                subparagraph (E)(i).
                                    ``(II) Notice from secretary of 
                                homeland security.--Clause (i) shall 
                                cease to apply with respect to an 
                                individual after the date that the 
                                employer is notified by the Secretary 
                                of Homeland Security that such 
                                individual is authorized to be employed 
                                in the United States.
                    ``(G) Refunds denied.--No refund of any tax imposed 
                by this title shall be made to any individual for any 
                taxable year during any portion of which such 
                individual is employed in the United States without 
                being authorized to be so employed.
                    ``(H) Special rules.--
                            ``(i) Protection from liability.--No 
                        employer shall be civilly or criminally liable 
                        under any law for any action taken in good 
                        faith reliance on information provided by the 
                        Secretary or the Secretary of Homeland Security 
                        with respect to any individual's eligibility to 
                        be employed in the United States.
                            ``(ii) Timely mailing treated as timely 
                        notice.--Rules similar to the rules of section 
                        7502 shall apply for purposes of this section.
                            ``(iii) Last known address of employee.--
                        Any notice required to be provided to an 
                        employee under this section shall be sufficient 
                        if mailed to the employee at the last known 
                        address of the employee.''.
    (b) Conforming Amendment.--Paragraph (4) of section 6103(p) of such 
Code is amended by striking ``(5) or (7)'' each place it appears and 
inserting ``(5), (7), or (9)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to returns received more than 180 days after the date of the 
enactment of this Act.

SEC. 3. PROCEDURE FOR DETERMINING WHETHER INDIVIDUALS WHO ARE NOT 
              AUTHORIZED TO BE EMPLOYED IN THE UNITED STATES ARE SO 
              EMPLOYED.

    (a) In General.--Subsection (i) of section 6103 of the Internal 
Revenue Code of 1986 (relating to confidentiality and disclosure of 
returns and return information), as amended by section 2, is amended by 
adding at the end the following new paragraph:
            ``(10) Disclosure of employment information to secretary of 
        homeland security.--
                    ``(A) In general.--During December of each calendar 
                year, the Secretary of Homeland Security shall submit 
                electronically a request to the Secretary for the 
                information described in subparagraph (B)(ii) with 
                respect to each individual who had been authorized to 
                be employed in the United States during any prior 
                calendar year but who was not so authorized as of 
                December 31 of the immediately preceding calendar year. 
                Such request shall specify--
                            ``(i) the name and TIN of the individual, 
                        and
                            ``(ii) the taxable period or periods for 
                        which the information is requested.
                    ``(B) Disclosure of employment information.--
                            ``(i) In general.--Not later than the first 
                        March 5 following the receipt by the Secretary 
                        of such request, the Secretary shall 
                        electronically disclose return information 
                        described in clause (ii) to officers and 
                        employees of the Department of Homeland 
                        Security who are personally and directly 
                        engaged in the enforcement of the Immigration 
                        and Nationality Act.
                            ``(ii) Information to be disclosed.--The 
                        information described in this clause with 
                        respect to any individual is--
                                    ``(I) such individual's mailing 
                                address,
                                    ``(II) the total amount of wages 
                                (as defined in section 3121(a)) paid to 
                                such individual during the period or 
                                periods specified in subparagraph 
                                (A)(ii), and
                                    ``(III) the name, address, and 
                                employer identification number of each 
                                employer paying such wages during such 
                                period or periods.
                    ``(C) Refunds, etc. withheld.--No refund of any tax 
                imposed by this title shall be made, and no credit 
                under section 32 (relating to earned income credit) 
                shall be allowed, to any individual for any taxable 
                year during any portion of which such individual is 
                employed in the United States without being authorized 
                to be so employed.
                    ``(D) Notice to employer and employee.--If the 
                Secretary of Homeland Security receives information 
                under this paragraph indicating that an individual was 
                employed in the United States after the expiration of 
                the individual's authority to be so employed, such 
                Secretary shall (within 7 business days after receiving 
                such information) notify in writing such individual and 
                each person or entity who was an employer of such 
                individual after such expiration that such individual 
                is not authorized to be employed in the United States 
                and that the individual's employment with the employer 
                should be terminated not later than the 30th day after 
                the date of the notice. Such notice shall also 
                describe--
                            ``(i) the employer's obligations under this 
                        paragraph,
                            ``(ii) the employee's right under this 
                        paragraph to contest the determination that the 
                        employee is not authorized to be employed in 
                        the United States, and
                            ``(iii) the procedure under this paragraph 
                        for contesting such determination.
                    ``(E) Employee's right to contest.--
                            ``(i) Notice to employee.--If any employer 
                        receives such a notice from the Secretary of 
                        Homeland Security with respect to an employee, 
                        the employer shall, within 3 business days 
                        after the date the employer received such 
                        notice, provide a copy of such notice to the 
                        employee.
                            ``(ii) Right to contest.--An employee may 
                        contest the accuracy of such notice during the 
                        30-day period beginning on the date that the 
                        employer provided the notice under clause (i) 
                        to the employee.
                            ``(iii) Contest procedure.--If, during such 
                        30-day period, the employee provides the 
                        employer with information substantiating such 
                        employee's claimed authorization to be employed 
                        in the United States, the employer shall, in 
                        such form and manner as the Secretary of 
                        Homeland Security shall prescribe, provide to 
                        such Secretary--
                                    ``(I) the employee's name, address, 
                                and taxpayer identification number,
                                    ``(II) the employer's name, 
                                address, telephone number, and employer 
                                identification number, and
                                    ``(III) the information provided by 
                                the employee to the employer 
                                substantiating such employee's 
                                authorization to be employed in the 
                                United States.
                    ``(F) Verification from department of homeland 
                security.--Within 7 business days after receiving such 
                information, the Secretary of Homeland Security shall 
                electronically notify the Secretary, and shall notify 
                the employer and employee in writing, as to whether the 
                employee is authorized to be employed in the United 
                States.
                    ``(G) Suspension of obligation to terminate 
                employment until response received.--
                            ``(i) In general.--Except as provided in 
                        clause (ii), if the employee meets the 
                        requirement of subparagraph (E)(iii), the 
                        employer's obligation to terminate the 
                        employment of such employee shall be suspended 
                        until the employer receives the notice 
                        described in subparagraph (F).
                            ``(ii) Timely response not received.--If 
                        the employer does not receive such notice 
                        before the 30th day after the close such 30-day 
                        period, the employer shall so notify the 
                        Secretary of Homeland Security.
                    ``(H) Rebuttable presumption of violation of the 
                immigration and nationality act.--
                            ``(i) In general.--A rebuttable presumption 
                        is created that the employer has violated 
                        section 274A(a)(1)(A) of the Immigration and 
                        Nationality Act if--
                                    ``(I) the employer employs an 
                                individual with respect to whom a 
                                notice is received under subparagraph 
                                (D) after the 30 days described in such 
                                subparagraph,
                                    ``(II) the employer fails to notify 
                                the Secretary as required by 
                                subparagraph (G)(ii) and employs such 
                                individual, or
                                    ``(III) the employer refers the 
                                individual for employment after 
                                receiving a notice under subparagraph 
                                (D) with respect to such individual.
                            ``(ii) Exceptions.--
                                    ``(I) Suspension period.--Clause 
                                (i)(I) shall not apply during the 
                                suspension period described in 
                                subparagraph (G)(i).
                                    ``(II) Notice from secretary of 
                                homeland security.--Clause (i) shall 
                                cease to apply with respect to an 
                                individual after the date that the 
                                employer is notified by the Secretary 
                                of Homeland Security that such 
                                individual is authorized to be employed 
                                in the United States.
                    ``(I) Special rules.--
                            ``(i) Protection from liability.--No 
                        employer shall be civilly or criminally liable 
                        under any law for any action taken in good 
                        faith reliance on information provided by the 
                        Secretary or the Secretary of Homeland Security 
                        with respect to any individual's eligibility to 
                        be employed in the United States.
                            ``(ii) Timely mailing treated as timely 
                        notice.--Rules similar to the rules of section 
                        7502 shall apply for purposes of this section.
                            ``(iii) Last known address of employee.--
                        Any notice required to be provided to an 
                        employee under this section shall be sufficient 
                        if mailed to the employee at the last known 
                        address of the employee.
                            ``(iv) Employment-based visas.--For 
                        purposes of this section, the determination of 
                        whether an individual is authorized to be 
                        employed in the United States includes whether 
                        the individual has an immigrant visa issued 
                        pursuant to the numerical limitation under 
                        section 203(b) of the Immigration and 
                        Nationality Act (8 U.S.C. 1153(b)) (relating to 
                        employment-based visas).''.
    (b) Conforming Amendment.--Paragraph (4) of section 6103(p) of such 
Code, as amended by subsection (a), is amended by striking ``(7), or 
(7)'' each place it appears and inserting ``(7), (9), or (10)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to requests made in calendar years beginning after the date of 
the enactment of this Act.
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