New IDEA Act

This bill prohibits businesses from deducting wages paid to undocumented workers when calculating taxable income. It creates a safe harbor for employers using the E-Verify program: if they confirm employment eligibility through E-Verify, they may still deduct those wages. The law directly affects employers who hire undocumented workers, removing a tax benefit for such payments. It also establishes new data-sharing between the IRS, DHS, and Social Security to enforce compliance, with a 6-year audit window for improper deductions.