Tax code weaponized: IRS now enforces immigration via wage deductions
H.R. 3715 — New IDEA Act · Filed by Brandon Gill (R-TX) · 15 cosponsors · Introduced Jun 4, 2025 · Referred to committee
Your members of Congress
Enter a ZIP to see where your representative and both senators stood on this bill.
Looked up on this device — your ZIP is never stored on our servers.
What it does
This bill amends the tax code to prohibit employers from deducting wages paid to unauthorized immigrants as a business expense. It creates a safe harbor for employers who use E-Verify to confirm worker eligibility, expands E-Verify participation to cover current employees and job applicants, and establishes information-sharing between the IRS, Social Security Administration, and Department of Homeland Security to identify employers paying unauthorized workers.
Why we flagged it
The bill's primary mechanism is a tax deduction denial tied to immigration status verification, coupled with expanded E-Verify requirements and inter-agency data sharing. It uses the tax code as a lever for immigration enforcement rather than as a revenue or fairness measure.
What the text implies
- The bill creates a new federal database linking employer identity, worker identity, and immigration status through IRS-DHS-SSA data sharing, expanding government surveillance infrastructure beyond traditional immigration enforcement.
- E-Verify expansion to current employees and job applicants may create a de facto national employment authorization system, shifting compliance burden from government to private employers and potentially chilling hiring of workers without readily available documentation.
The full analysis lists 5 implications of this text.
Who stands to gain
E-Verify system operators and contractors; Tax compliance and immigration law firms; Employers with resources to implement robust E-Verify systems