The "New Illegal Deduction Elimination Act" or "New IDEA Act" aims to discourage the employment of unauthorized aliens by amending the Internal Revenue Code of 1986. Specifically, it clarifies that wages paid to unauthorized aliens may not be deducted from an employer's gross income under Section 162(a). This provision applies to taxable years beginning after December 31, 2024, and broadly defines "wages" to include all remuneration. To protect compliant employers, the bill includes a safe harbor provision : employers participating in the E-Verify Program who obtain confirmation of identity and employment eligibility for an employee will not be subject to this deduction disallowance for those wages. The Secretary of the Treasury bears the burden of proof in examinations regarding these deductions, and audits cannot be initiated solely based on such a deduction. Additionally, the bill extends the statute of limitations for assessment and collection of taxes related to these disallowed deductions to six years. The legislation also enhances enforcement by requiring the Commissioner of Social Security, the Secretary of Homeland Security, and the Secretary of the Treasury to establish a program for sharing information . This includes data like "no-match letters" and information from the earnings suspense file, which could identify unauthorized aliens. Furthermore, it amends the Internal Revenue Code to allow the Secretary of the Treasury to disclose taxpayer identity information of both employers and individuals to the Social Security Administration and Department of Homeland Security for enforcement purposes. Beyond tax provisions, the bill significantly modifies the E-Verify Program . It makes the program permanent by striking its sunset clause and expands its application. Employers may now elect to use E-Verify for *all* individuals employed, not just new hires, and can make job offers conditional on final E-Verify confirmation. Participating employers who use E-Verify for all employees gain a rebuttable presumption that they have not violated employment eligibility rules.