[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5306 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5306

To amend the Internal Revenue Code of 1986 to require employers to sign 
  a statement on their income tax returns that they do not knowingly 
 employ individuals in the United States who are not authorized to be 
                     employed in the United States.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 13, 2010

 Mrs. Emerson introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to require employers to sign 
  a statement on their income tax returns that they do not knowingly 
 employ individuals in the United States who are not authorized to be 
                     employed in the United States.

    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 ``Legal Employment Certification Act 
of 2010''.

SEC. 2. EMPLOYERS REQUIRED TO CERTIFY UNDER PENALTIES OF PERJURY THAT 
              THEY DO NOT KNOWINGLY EMPLOY INDIVIDUALS IN THE UNITED 
              STATES WHO ARE NOT AUTHORIZED TO BE EMPLOYED IN THE 
              UNITED STATES.

    (a) In General.--Section 6061 of the Internal Revenue Code of 1986 
(relating to signing of returns and other documents) is amended by 
adding at the end the following new subsection:
    ``(c) Certification That Employer Does Not Knowingly Employ 
Individuals in the United States Who Are Not Authorized To Be Employed 
in the United States.--
            ``(1) In general.--Every employer required to file a return 
        under chapter 1 shall sign a statement, under penalties of 
        perjury, that the employer did not knowingly employ anyone in 
        the United States during the taxable year who is not authorized 
        in accordance with Federal law to be employed in the United 
        States. Such statement shall be signed by a person authorized 
        to sign the return.
            ``(2) Statement on return.--The Secretary shall modify the 
        return of tax imposed by chapter 1 to include the statement 
        under paragraph (1) immediately below the taxpayer's signature 
        attesting that the return is true, correct, and complete.
            ``(3) Failure to sign statement.--A failure to sign the 
        statement under paragraph (1) shall be treated as a failure to 
        sign the return.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to returns the due date for which (without extensions) is after 
December 31, 2011.
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