I 111th CONGRESS 2d Session H. R. 5306 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.

1.

Short title

This Act may be cited as the Legal Employment Certification Act of 2010.

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.