WALL Act of 2019

II 116TH CONGRESS 1ST SESSION S. 53 To appropriate $25,000,000,000 for the construction of a border wall between the United States and Mexico, and for other purposes. IN THE SENATE OF THE UNITED STATES JANUARY 8, 2019 Mr. INHOFE (for himself, Mr. ROUNDS, Mr. KENNEDY, Mr. CRUZ, and Mr. CASSIDY) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To appropriate $25,000,000,000 for the construction of a border wall between the United States and Mexico, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘WALL Act of 2019’’. 4 SEC. 2. MANDATORY SPENDING FOR BORDER WALL. 5 (a) IN GENERAL.—There is appropriated 6 $25,000,000,000 for the purpose of constructing a phys- 7 ical barrier along the southern border of the United 8 States. 9 VerDate Sep 11 2014 00:22 Jan 16, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S53.IS S53 pamtmann on DSKBFK8HB2PROD with BILLS 2 •S 53 IS (b) AVAILABILITY.—Amounts appropriated under 1 subsection (a) shall remain available until expended for 2 the purpose described in subsection (a). 3 SEC. 3. OFFSETS. 4 (a) ELIGIBILITY FOR CHILD TAX CREDIT.— 5 (1) IN GENERAL.—Section 24(e) of the Internal 6 Revenue Code of 1986 is amended to read as fol- 7 lows: 8 ‘‘(e) IDENTIFICATION REQUIREMENTS.— 9 ‘‘(1) IN GENERAL.—No credit shall be allowed 10 under this section to a taxpayer with respect to any 11 qualifying child unless the taxpayer includes on the 12 return of tax for the taxable year— 13 ‘‘(A) the name of such qualifying child, 14 and 15 ‘‘(B) the valid identification number of the 16 taxpayer (and, in the case of a joint return, the 17 taxpayer’s spouse) and such qualifying child. 18 ‘‘(2) VALID IDENTIFICATION NUMBER.— 19 ‘‘(A) IN GENERAL.—For purposes of this 20 subsection, the term ‘valid identification num- 21 ber’ means— 22 ‘‘(i) in the case of the taxpayer and 23 any spouse of the taxpayer, a social secu- 24 rity number issued to the individual by the 25 VerDate Sep 11 2014 00:22 Jan 16, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S53.IS S53 pamtmann on DSKBFK8HB2PROD with BILLS 3 •S 53 IS Social Security Administration on or before 1 the due date for filing the return for the 2 taxable year, and 3 ‘‘(ii) in the case of a qualifying child, 4 a social security number issued to such 5 child by the Social Security Administration 6 on or before the due date for filing such 7 return. 8 ‘‘(B) EXCEPTION FOR INDIVIDUALS PRO- 9 HIBITED FROM ENGAGING IN EMPLOYMENT IN 10 UNITED STATES.—For purposes of subpara- 11 graph (A)(i) and subsection (h)(4)(C), the term 12 ‘social security number’ shall not include the so- 13 cial security number of an individual who is 14 prohibited from engaging in employment in the 15 United States.’’. 16 (2) CONFORMING AMENDMENTS.—Subsection 17 (h) of section 24 of the Internal Revenue Code of 18 1986 is amended— 19 (A) in paragraph (1), by striking ‘‘(7)’’ 20 and inserting ‘‘(6)’’; 21 (B) in paragraph (4), by amending sub- 22 paragraph (C) to read as follows: 23 ‘‘(C) SOCIAL SECURITY NUMBER RE- 24 QUIRED.—Subparagraph (A) shall not apply 25 VerDate Sep 11 2014 00:22 Jan 16, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S53.IS S53 pamtmann on DSKBFK8HB2PROD with BILLS 4 •S 53 IS with respect to any dependent of the taxpayer 1 unless the taxpayer includes on the return of 2 tax for the taxable year, for both the taxpayer 3 and the dependent, a social security number 4 issued to each such individual by the Social Se- 5 curity Administration on or before the due date 6 for filing such return.’’; and 7 (C) by striking paragraph (7). 8 (3) EFFECTIVE DATE.—The amendments made 9 by this subsection shall apply to all taxable years 10 ending after the date of the enactment of this Act. 11 (b) INDIVIDUALS PROHIBITED FROM ENGAGING IN 12 EMPLOYMENT IN UNITED STATES NOT ELIGIBLE FOR 13 EARNED INCOME TAX CREDIT.— 14 (1) IN GENERAL.—Subsection (m) of section 32 15 of the Internal Revenue Code of 1986 is amended to 16 read as follows: 17 ‘‘(m) IDENTIFICATION NUMBERS.— 18 ‘‘(1) IN GENERAL.—Solely for purposes of sub- 19 sections (c)(1)(E) and (c)(3)(D), a taxpayer identi- 20 fication number means a social security number 21 issued to an individual by the Social Security Ad- 22 ministration on or before the due date for filing the 23 return for the taxable year. 24 VerDate Sep 11 2014 00:22 Jan 16, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S53.IS S53 pamtmann on DSKBFK8HB2PROD with BILLS 5 •S 53 IS ‘‘(2) EXCEPTION FOR INDIVIDUALS PROHIB- 1 ITED FROM ENGAGING IN EMPLOYMENT IN UNITED 2 STATES.—For purposes of paragraph (1), in the 3 case of subsection (c)(1)(E), the term ‘social security 4 number’ shall not include the social security number 5 of an individual who is prohibited from engaging in 6 employment in the United States.’’. 7 (2) EFFECTIVE DATE.—The amendment made 8 by this subsection shall apply to taxable years end- 9 ing after the date of the enactment of this Act. 10 (c) IDENTIFICATION REQUIREMENT FOR AMERICAN 11 OPPORTUNITY AND LIFETIME LEARNING CREDITS.— 12 (1) IN GENERAL.—Section 25A(g)(1) of the In- 13 ternal Revenue Code of 1986 is amended by adding 14 at the end the following new subparagraph: 15 ‘‘(C) SOCIAL SECURITY NUMBER RE- 16 QUIRED.— 17 ‘‘(i) IN GENERAL.—For purposes of 18 this paragraph, the term ‘taxpayer identi- 19 fication number’ means a social security 20 number issued to an individual by the So- 21 cial Security Administration. 22 ‘‘(ii) EXCEPTION FOR INDIVIDUALS 23 PROHIBITED FROM ENGAGING IN EMPLOY- 24 MENT IN UNITED STATES.—For purposes 25 VerDate Sep 11 2014 00:22 Jan 16, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S53.IS S53 pamtmann on DSKBFK8HB2PROD with BILLS 6 •S 53 IS of clause (i), the term ‘social security num- 1 ber’ shall not include the social security 2 number of an individual who is prohibited 3 from engaging in employment in the 4 United States.’’. 5 (2) EFFECTIVE DATE.—The amendment made 6 by this subsection shall apply to all taxable years 7 ending after the date of the enactment of this Act. 8 (d) FEES FOR FILING A TAX RETURN USING AN 9 ITIN.— 10 (1) IN GENERAL.—Section 6109(i) of the Inter- 11 nal Revenue Code of 1986 is amended by adding at 12 the end the following new paragraph: 13 ‘‘(5) FEE FOR FILING TAX RETURN USING AN 14 ITIN.— 15 ‘‘(A) IN GENERAL.—In the case of any in- 16 dividual income tax return filed by a taxpayer 17 residing in the United States, the Secretary 18 shall require the taxpayer to pay a fee for each 19 such return filed in an amount equal to the 20 product of— 21 ‘‘(i) the total number of individuals 22 included on such return (including any 23 spouse or dependent of the taxpayer) with 24 respect to whom an individual taxpayer 25 VerDate Sep 11 2014 00:22 Jan 16, 2019 Jkt 089200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\S53.IS S53 pamtmann on DSKBFK8HB2PROD with BILLS 7 •S 53 IS identification number has been issued, 1 multiplied by 2 ‘‘(ii) $300. 3 ‘‘(B) EXCEPTION.—Subparagraph (A) 4 shall not apply to any individual who has re- 5 ported to the Secretary that their social security 6 number has been subject to theft, misuse, or 7 misappropriation by another person.’’. 8 (2) EFFECTIVE DATE.—The amendment made 9 by this subsection shall apply to returns the due 10 date for which (determined without regard to exten- 11 sions) is after the date of the enactment of this Act. 12 (e) ENSURING VALIDITY OF SOCIAL SECURITY NUM- 13 BERS.— 14 (1) IN GENERAL.—Section 6109 of the Internal 15 Revenue Code of 1986 is amended by inserting after 16 subsection (d) the following new subsection: 17 ‘‘(e) CONFIRMATION OF SOCIAL SECURITY NUM- 18 BERS.—For purposes of paragraphs (1) and (3) of sub- 19 section (a), the Secretary, in coordination with the Com- 20 missioner of Social Security, shall verify that any social 21 security account number submitted by a person, or with 22 respect to another person, in any return, statement, or 23 other document is— 24 VerDate Sep 11 2014 00:22 Jan 16, 2019 Jkt 089200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\S53.IS S53 pamtmann on DSKBFK8HB2PROD with BILLS 8 •S 53 IS ‘‘(1) the correct social security account number 1 as issued to such person by the Commissioner of So- 2 cial Security, and 3 ‘‘(2) valid and otherwise unexpired as of the 4 date of submission of such return, statement, or 5 other document.’’. 6 (2) EFFECTIVE DATE.—The amendment made 7 by this subsection shall apply to returns, statements, 8 and other documents submitted after the date of the 9 enactment of this Act. 10 (f) REQUIRING AGENCIES TO USE E-VERIFY TO 11 CONFIRM SATISFACTORY IMMIGRATION STATUS FOR ELI- 12 GIBILITY FOR CERTAIN FEDERALLY FUNDED BENE- 13 FITS.— 14 (1) IN GENERAL.—Section 1137(a) of the So- 15 cial Security Act (42 U.S.C. 1320b–7(a)) is amend- 16 ed— 17 (A) in paragraph (6), by striking ‘‘; and’’ 18 and inserting a semicolon; 19 (B) in paragraph (7), by striking the pe- 20 riod at the end and inserting ‘‘; and’’; and 21 (C) by adding at the end the following: 22 ‘‘(8) with respect to any applicant for, or recipi- 23 ent of, benefits under a program listed in subsection 24 (b) who is a noncitizen and whose eligibility for such 25 VerDate Sep 11 2014 00:22 Jan 16, 2019 Jkt 089200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\S53.IS S53 pamtmann on DSKBFK8HB2PROD with BILLS 9 •S 53 IS benefits is conditional upon such applicant or recipi- 1 ent having an immigration status that allows the ap- 2 plicant or recipient to work in the United States, the 3 State agency administering such program shall use 4 the employment eligibility confirmation program de- 5 scribed in section 403(a) of the Illegal Immigration 6 Reform and Immigrant Responsibility Act of 1996 7 (8 U.S.C. 1324a note) (also known as ‘E-Verify’) to 8 confirm that such applicant or recipient has such 9 status, and shall deny eligibility for such benefits to 10 any such applicant or recipient who does not have 11 such status.’’. 12 (2) FEDERAL HOUSING PROGRAMS.— 13 (A) Section 8(o)(6) of the United States 14 Housing Act of 1937 (42 U.S.C. 1437f(o)(6)) is 15 amended by adding at the end the following: 16 ‘‘(D) VERIFICATION OF IMMIGRATION STA- 17 TUS.—For each dwelling unit for which a hous- 18 ing assistance payment contract is established 19 under this subsection, the public housing agen- 20 cy shall, with respect to any prospective tenant 21 of the dwelling unit who is a noncitizen and 22 whose eligibility for assistance is conditional 23 upon the tenant having an immigration status 24 that allows the tenant to work in the United 25 VerDate Sep 11 2014 00:22 Jan 16, 2019 Jkt 089200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\S53.IS S53 pamtmann on DSKBFK8HB2PROD with BILLS 10 •S 53 IS States, use the employment eligibility confirma- 1 tion program described in section 403(a) of the 2 Illegal Immigration Reform and Immigrant Re- 3 sponsibility Act of 1996 (8 U.S.C. 1324a note) 4 (also known as ‘E-Verify’) to confirm that the 5 tenant has such status and shall deny eligibility 6 for such assistance to any tenant who does not 7 have such status.’’. 8 (B) Section 8(o)(13) of the United States 9 Housing Act of 1937 (42 U.S.C. 1437f(o)(13)) 10 is amended by adding at the end the following: 11 ‘‘(P) VERIFICATION OF IMMIGRATION STA- 12 TUS.—For each dwelling unit in a project for 13 which a housing assistance payment contract is 14 established under this subsection, the public 15 housing agency shall, with respect to any pro- 16 spective tenant of the dwelling unit who is a 17 noncitizen and whose eligibility for assistance is 18 conditional upon the tenant having an immigra- 19 tion status that allows the tenant to work in the 20 United States, use the employment eligibility 21 confirmation program described in section 22 403(a) of the Illegal Immigration Reform and 23 Immigrant Responsibility Act of 1996 (8 U.S.C. 24 1324a note) (also known as ‘E-Verify’) to con- 25 VerDate Sep 11 2014 00:22 Jan 16, 2019 Jkt 089200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\S53.IS S53 pamtmann on DSKBFK8HB2PROD with BILLS 11 •S 53 IS firm that the tenant has such status and shall 1 deny eligibility for such assistance to any ten- 2 ant who does not have such status.’’. 3 (C) Section 3(a) of the United States 4 Housing Act of 1937 (42 U.S.C. 1437a(a)) is 5 amended by adding at the end the following: 6 ‘‘(8) VERIFICATION OF IMMIGRATION STA- 7 TUS.—For each public housing dwelling unit owned, 8 assisted, or operated by a public housing agency, the 9 public housing agency shall, with respect to any pro- 10 spective tenant of the dwelling unit who is a noncit- 11 izen and whose eligibility for assistance is condi- 12 tional upon the tenant having an immigration status 13 that allows the tenant to work in the United States, 14 use the employment eligibility confirmation program 15 described in section 403(a) of the Illegal Immigra- 16 tion Reform and Immigrant Responsibility Act of 17 1996 (8 U.S.C. 1324a note) (also known as ‘E- 18 Verify’) to confirm that the tenant has such status 19 and shall deny eligibility for such assistance to any 20 tenant who does not have such status.’’. 21 (D) Section 202(i) of the Housing Act of 22 1959 (12 U.S.C. 1701q(i)) is amended by add- 23 ing at the end the following: 24 VerDate Sep 11 2014 00:22 Jan 16, 2019 Jkt 089200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\S53.IS S53 pamtmann on DSKBFK8HB2PROD with BILLS 12 •S 53 IS ‘‘(C) VERIFICATION OF IMMIGRATION STA- 1 TUS.—For each dwelling unit assisted under 2 this section, the owner shall, with respect to 3 any prospective tenant of the dwelling unit who 4 is a noncitizen and whose eligibility for assist- 5 ance is conditional upon the tenant having an 6 immigration status that allows the tenant to 7 work in the United States, use the employment 8 eligibility confirmation program described in 9 section 403(a) of the Illegal Immigration Re- 10 form and Immigrant Responsibility Act of 1996 11 (8 U.S.C. 1324a note) (also known as ‘E- 12 Verify’) to confirm that the tenant has such 13 status and shall deny eligibility for such assist- 14 ance to any tenant who does not have such sta- 15 tus.’’. 16 (E) Section 811(i)(1) of the Cranston-Gon- 17 zalez National Affordable Housing Act (42 18 U.S.C. 8013(i)(1)) is amended by adding at the 19 end the following: 20 ‘‘(E) VERIFICATION OF IMMIGRATION STA- 21 TUS.—For each dwelling unit assisted under 22 this section, the owner shall, with respect to 23 any prospective tenant of the dwelling unit who 24 is [Text truncated for display. 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