# 119-hr-3715: New IDEA Act

119-hr-3715, New IDEA Act, is a 119th Congress bill sponsored by Rep. Gill, Brandon [R-TX-26] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-3715
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-3715
- Congress: 119
- Title: New IDEA Act
- Status: introduced
- Introduced: 2025-06-04
- Sponsor: Rep. Gill, Brandon [R-TX-26] (R-TX)
- Cosponsors: 15
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**This bill would bar tax deductions for wages paid to unauthorized aliens.** It also creates new enforcement tools and expands interagency data sharing and E-Verify safe harbors to identify and deter those wages. - Employers: Wages paid to workers defined as unauthorized under immigration law would not be deductible unless the employer uses the E-Verify employment eligibility program and obtains a proper confirmation. The bill also opens a six-year window for assessment or collection when the deduction is improperly claimed. - Workers: Agencies would share more records that can identify unauthorized workers, including no-match letters and the Social Security earnings suspense file, raising the visibility of pay records to immigration and tax authorities. - Taxpayers and audits: The Treasury must prove in any examination that wages were paid to an unauthorized alien before denying the deduction. The bill bars audits that are opened solely because a taxpayer claimed this deduction. - Agencies and records: The Social Security Administration, the Department of Homeland Security, and the Treasury would run a joint information-sharing program and Treasury disclosure and recordkeeping rules would be changed to support enforcement. - Timing: Most tax changes would apply to taxable years beginning after December 31, 2024.

## Cosponsors (15)

- Rep. Harris, Mark [R-NC-8] (R-NC), 2025-06-04T00:00:00.000Z
- Rep. Perry, Scott [R-PA-10] (R-PA), 2025-06-04T00:00:00.000Z
- Rep. Mace, Nancy [R-SC-1] (R-SC), 2025-06-04T00:00:00.000Z
- Rep. Biggs, Sheri [R-SC-3] (R-SC), 2025-06-04T00:00:00.000Z
- Rep. Miller, Mary E. [R-IL-15] (R-IL), 2025-06-05T00:00:00.000Z
- Rep. Rulli, Michael A. [R-OH-6] (R-OH), 2025-06-25T00:00:00.000Z
- Rep. Nehls, Troy E. [R-TX-22] (R-TX), 2025-06-04T00:00:00.000Z
- Rep. McClintock, Tom [R-CA-5] (R-CA), 2025-06-04T00:00:00.000Z
- Rep. Gosar, Paul A. [R-AZ-9] (R-AZ), 2025-06-04T00:00:00.000Z
- Rep. Boebert, Lauren [R-CO-4] (R-CO), 2025-06-04T00:00:00.000Z
- Rep. Weber, Randy K. Sr. [R-TX-14] (R-TX), 2025-06-04T00:00:00.000Z
- Rep. Norman, Ralph [R-SC-5] (R-SC), 2025-06-04T00:00:00.000Z
- Rep. Roy, Chip [R-TX-21] (R-TX), 2025-06-04T00:00:00.000Z
- Rep. Crane, Elijah [R-AZ-2] (R-AZ), 2025-06-04T00:00:00.000Z
- Rep. Moore, Barry [R-AL-1] (R-AL), 2025-06-04T00:00:00.000Z

## Provisions PRIA read

- No tax write-off for unauthorized worker wages: cost, high. If enacted, businesses would not be able to deduct wages paid to unauthorized workers. This would start for tax years beginning after December 31, 2024. Wages would include cash pay and the value of noncash benefits. Employers who use E‑Verify and get confirmation would have a safe harbor. The IRS…
- More data sharing on unauthorized employment: cost, medium. If enacted, Social Security, Homeland Security, and Treasury would set up a data‑sharing program to spot unauthorized work. Shared data could include no‑match letters, the earnings suspense file, and tax enforcement records tied to disallowed wage deductions. Treasury could share employer and worke…
- Permanent E-Verify and new hiring rules: mixed, medium. If enacted, E‑Verify would be made permanent. Any employer could choose to use it and decide if checks cover all hires, all employees, or certain locations. Employers could make job offers conditional on a final E‑Verify confirmation, and would run hiring checks after the date of hire. Employers co…

## Related bills

- 119-hr-1301: Death Tax Repeal Act
- 119-hr-404: Hearing Protection Act
- 119-hr-425: Repealing Big Brother Overreach Act
- 119-hr-569: Birthright Citizenship Act of 2025
- 119-hr-7296: SAVE America Act
- 119-hr-116: Stopping Border Surges Act

## Sources
- [119-hr-3715 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/3715)

## Related
- [119-hr-1301: Death Tax Repeal Act](https://policyrisk.com/legislation/119-hr-1301)
- [119-hr-404: Hearing Protection Act](https://policyrisk.com/legislation/119-hr-404)
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [119-hr-569: Birthright Citizenship Act of 2025](https://policyrisk.com/legislation/119-hr-569)
- [119-hr-7296: SAVE America Act](https://policyrisk.com/legislation/119-hr-7296)
- [119-hr-116: Stopping Border Surges Act](https://policyrisk.com/legislation/119-hr-116)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-3715 (as of 2026-04-21).