Public Description:
The bill would require the IRS to notify DHS if: (1) an employee uses an Individual Tax
Identification Number (ITIN) in place of a Social Security number to report employment
earnings; and (2) the ITIN indicates that the employee is not authorized to work in the
United States (ITINs are issued to individuals – regardless of immigration status – who are
required to have a U.S. taxpayer identification number but who do not have, and are not
eligible to obtain, a Social Security Number);
• Would require DHS to notify the employer and employee that: (1) the employee is not
authorized to be employed in the United States; and (2) the employee’s employment with
the employer must be terminated within 30 days of receiving notification; would establish
a process by which the employee may contest the DHS action, and would require: (1) the
employer to provide DHS with the employee’s substantiating materials within three
business days of receiving such materials; and (2) DHS to notify the IRS, the employer, and
the employee within seven business days of receiving the employer’s submissions whether
the employee may be employed in the United States;
• Would establish a rebuttable presumption that an employer has violated unlawful
employment statutes if the employer: (1) employs an individual with respect to whom a
“no‐match” notice is received more than 30 days following receipt of the notice; (2) fails to
notify the IRS and continues to employ the employee in question; or (3) refers the employee
for employment after receiving a “no‐match” notice with respect to that employee; and
• Would immunize an employer from civil and criminal liability if actions are taken in good
faith with respect to any individual’s eligibility to work in the United States.
To amend the Internal Revenue Code of 1986 to require the Secretary of the Treasury to notify the Secretary of Homeland Security of employer returns showing the employment of individuals not authorized to be employed in the United States and to notify the employers that they must terminate the employment of those employees, to provide an opportunity for those employees to contest the information, and for other purposes.
