Section 1 Short title
This Act may be cited as the “WALL Act of 2024”.
WALL Act of 2024
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.
Sec. 2 Mandatory spending for border wall
Sec. 3 Offsets
Eligibility for child tax credit—
In general— Section 24(e) of the Internal Revenue Code of 1986 is amended to read as follows:
“(e) Identification requirements
“(1) In general—No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year—
“(A) the name of such qualifying child, and
“(B) the valid identification number of the taxpayer (and, in the case of a joint return, the taxpayer’s spouse) and such qualifying child.
“(2) Valid identification number
“(A) In general—For purposes of this subsection, the term valid identification number means—
“(i) in the case of the taxpayer and any spouse of the taxpayer, a social security number issued to the individual by the Social Security Administration on or before the due date for filing the return for the taxable year, and
“(ii) in the case of a qualifying child, a social security number issued to such child by the Social Security Administration on or before the due date for filing such return.
“(B) Exception for individuals prohibited from engaging in employment in United States—For purposes of subparagraph (A)(i) and subsection (h)(4)(C), the term social security number shall not include the social security number of an individual who is prohibited from engaging in employment in the United States.”
Conforming amendments— Subsection (h) of section 24 of the Internal Revenue Code of 1986 is amended—
in paragraph (1), by striking “(7)” and inserting “(6)”,
in paragraph (4), by amending subparagraph (C) to read as follows:
“(C) Social security number required—Subparagraph (A) shall not apply with respect to any dependent of the taxpayer unless the taxpayer includes on the return of tax for the taxable year, for both the taxpayer and the dependent, a social security number issued to each such individual by the Social Security Administration on or before the due date for filing such return.”
by striking paragraph (7).
Effective date— The amendments made by this subsection shall apply to taxable years ending after the date of the enactment of this Act.
Individuals prohibited from engaging in employment in United States not eligible for earned income tax credit—
In general— Subsection (m) of section 32 of the Internal Revenue Code of 1986 is amended to read as follows:
“(m) Identification numbers
“(1) In general—Solely for purposes of subsections (c)(1)(E) and (c)(3)(D), a taxpayer identification number means a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year.
“(2) Exception for individuals prohibited from engaging in employment in United States—For purposes of paragraph (1), in the case of subsection (c)(1)(E), the term “social security number” shall not include the social security number of an individual who is prohibited from engaging in employment in the United States.”
Effective date— The amendment made by this subsection shall apply to taxable years ending after the date of the enactment of this Act.
Identification requirement for American Opportunity and Lifetime Learning credits—
In general— Section 25A(g)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
“(C) Social Security number required
“(i) In general—For purposes of this paragraph, the term taxpayer identification number means a social security number issued to an individual by the Social Security Administration.
“(ii) Exception for individuals prohibited from engaging in employment in United States—For purposes of clause (i), the term “social security number” shall not include the social security number of an individual who is prohibited from engaging in employment in the United States.”
Effective date— The amendment made by this subsection shall apply to all taxable years ending after the date of the enactment of this Act.
Fees for filing a tax return using an ITIN—
In general— Section 6109(i) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(5) Fee for filing tax return using an ITIN
“(A) In general—In the case of any individual income tax return filed by a taxpayer residing in the United States, the Secretary shall require the taxpayer to pay a fee for each such return filed in an amount equal to the product of—
“(i) the total number of individuals included on such return (including any spouse or dependent of the taxpayer) with respect to whom an individual taxpayer identification number has been issued, multiplied by
“(ii) $300.
“(B) Exception—Subparagraph (A) shall not apply to any individual who has reported to the Secretary that their social security number has been subject to theft, misuse, or misappropriation by another person.”
Effective date— The amendment made by this subsection shall apply to returns the due date for which (determined without regard to extensions) is after the date of the enactment of this Act.
Ensuring validity of Social Security numbers—
In general— Section 6109 of the Internal Revenue Code of 1986 is amended by inserting after subsection (d) the following new subsection:
“(e) Confirmation of social security numbers—For purposes of paragraphs (1) and (3) of subsection (a), the Secretary, in coordination with the Commissioner of Social Security, shall verify that any social security account number submitted by a person, or with respect to another person, in any return, statement, or other document is—
“(1) the correct social security account number as issued to such person by the Commissioner of Social Security, and
“(2) valid and otherwise unexpired as of the date of submission of such return, statement, or other document.”
Effective date— The amendment made by this subsection shall apply to returns, statements, and other documents submitted after the date of the enactment of this Act.
Requiring agencies To use E–Verify To Confirm satisfactory immigration status for eligibility for certain federally funded benefits—
in paragraph (6), by striking “; and” and inserting a semicolon;
in paragraph (7), by striking the period at the end and inserting “; and”; and
by adding at the end the following:
“(8) with respect to any applicant for, or recipient of, benefits under a program listed in subsection (b) who is a noncitizen and whose eligibility for such benefits is conditional upon such applicant or recipient having an immigration status that allows the applicant or recipient to work in the United States, the State agency administering such program shall use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a note) (also known as “E–Verify”) to confirm that such applicant or recipient has such status, and shall deny eligibility for such benefits to any such applicant or recipient who does not have such status.”
Federal housing programs—
Section 8(o)(6) of the United States Housing Act of 1937 (42 U.S.C. 1437f(o)(6)) is amended by adding at the end the following:
“(D) Verification of immigration status—For each dwelling unit for which a housing assistance payment contract is established under this subsection, the public housing agency shall, with respect to any prospective tenant of the dwelling unit who is a noncitizen and whose eligibility for assistance is conditional upon the tenant having an immigration status that allows the tenant to work in the United States, use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a note) (commonly known as “E–Verify”) to confirm that the tenant has such status and shall deny eligibility for such assistance to any tenant who does not have such status.”
Section 8(o)(13) of the United States Housing Act of 1937 (42 U.S.C. 1437f(o)(13)) is amended by adding at the end the following:
“(P) Verification of immigration status—For each dwelling unit in a project for which a housing assistance payment contract is established under this subsection, the public housing agency shall, with respect to any prospective tenant of the dwelling unit who is a noncitizen and whose eligibility for assistance is conditional upon the tenant having an immigration status that allows the tenant to work in the United States, use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a note) (commonly known as “E–Verify”) to confirm that the tenant has such status and shall deny eligibility for such assistance to any tenant who does not have such status.”
Section 3(a) of the United States Housing Act of 1937 (42 U.S.C. 1437a(a)) is amended by adding at the end the following:
“(9) Verification of immigration status—For each public housing dwelling unit owned, assisted, or operated by a public housing agency, the public housing agency shall, with respect to any prospective tenant of the dwelling unit who is a noncitizen and whose eligibility for assistance is conditional upon the tenant having an immigration status that allows the tenant to work in the United States, use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a note) (commonly known as “E–Verify”) to confirm that the tenant has such status and shall deny eligibility for such assistance to any tenant who does not have such status.”
Section 202(i) of the Housing Act of 1959 (12 U.S.C. 1701q(i)) is amended by adding at the end the following:
“(3) Verification of immigration status—For each dwelling unit assisted under this section, the owner shall, with respect to any prospective tenant of the dwelling unit who is a noncitizen and whose eligibility for assistance is conditional upon the tenant having an immigration status that allows the tenant to work in the United States, use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a note) (commonly known as “E–Verify”) to confirm that the tenant has such status and shall deny eligibility for such assistance to any tenant who does not have such status.”
Section 811(i)(1) of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 8013(i)(1)) is amended by adding at the end the following:
“(E) Verification of immigration status—For each dwelling unit assisted under this section, the owner shall, with respect to any prospective tenant of the dwelling unit who is a noncitizen and whose eligibility for assistance is conditional upon the tenant having an immigration status that allows the tenant to work in the United States, use the employment eligibility confirmation program described in section 403(a) of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a note) (commonly known as “E–Verify”) to confirm that the tenant has such status and shall deny eligibility for such assistance to any tenant who does not have such status.”
Rulemaking—
In general— The Secretary of Agriculture, the Secretary of Health and Human Services, and the Secretary of Labor shall promulgate rules to implement section 1137(a)(8) of the Social Security Act, as added by paragraph (1), which requires the use of E–Verify to verify applicant eligibility for certain programs administered by their respective departments.
Housing programs— The Secretary of Housing and Urban Development shall promulgate rules to implement amendments made by subparagraphs (A) through (E) of paragraph (2), which require the use of E–Verify to verify tenant eligibility for housing assistance programs administered by the Department of Housing and Urban Development.
Effective date— The amendments made by this subsection shall take effect on the date of enactment of this Act.
Sec. 4 Minimum fines for illegal entry and overstay
Illegal entry— Chapter 8 of title II of the Immigration and Nationality Act (8 U.S.C. 1321 et seq.) is amended—
in section 275 (8 U.S.C. 1325)—
in subsection (a)—
by striking “(1)”;
by striking “or (2)”;
by striking “(3)”; and
by striking “shall, for” and all that follows and inserting the following: “shall—
“(1) for the first commission of any such offense, be fined in accordance with subsection (b), imprisoned not more than 6 months, or both; and
“(2) for a subsequent commission of any such offense, be fined in accordance with subsection (b), imprisoned not more than 2 years, or both.”
in subsection (b)—
by inserting “(1)” before “Any alien”;
by striking “civil penalty of” and all that follows through the period at the end of paragraph (2) and inserting “civil penalty in an amount equal to not less than $3,000 and not more than $10,000.”; and
in the undesignated matter at the end, by striking “Civil penalties” and inserting the following:
“(2) Civil penalties”
in section 276 (8 U.S.C. 1326), by amending subsection (a) to read as follows:
“(a)
“(1) Subject to paragraph (2) and subsection (b), any alien who, after being denied admission, excluded, deported, or removed or after departing the United States while an order of exclusion, deportation, or removal is outstanding, enters, attempts to enter, or is at any time found in, the United States, shall be subject to a civil penalty in an amount equal to not less than $3,000 and not more than $10,000.
“(2) Notwithstanding paragraph (1), an alien described in such paragraph shall not be subject to the civil penalty described in such paragraph if—
“(A) before reembarking at a place outside the United States or applying for admission from a foreign contiguous territory, the Secretary of Homeland Security has expressly consented to such alien's reapplying for admission; or
“(B) with respect to an alien previously denied admission and removed, such alien establishes that he or she was not required to obtain such advance consent under this Act.”
Overstay— Section 222(g) of the Immigration and Nationality Act (8 U.S.C. 1202(g)) is amended by adding at the end the following:
“(3) An alien described in paragraph (1) shall be subject to a civil penalty in an amount equal to the product of $50 multiplied by the number of months that the alien remained in the United States beyond the alien’s authorized period of stay.”
Sec. 5 Border wall construction
In general—
Immediate resumption of border wall construction— Not later than seven days after the date of the enactment of this Act, the Secretary shall resume all activities related to the construction of the border wall along the border between the United States and Mexico that were underway or being planned for prior to January 20, 2021.
Use of funds— To carry out this section, the Secretary shall expend all unexpired funds appropriated or explicitly obligated for the construction of the border wall that were appropriated or obligated, as the case may be, for use beginning on October 1, 2019, including pursuant to section 2(a).
Use of materials— Any unused materials purchased before the date of the enactment of this Act for construction of the border wall may be used for activities related to the construction of the border wall in accordance with paragraph (1).
Plan To complete tactical infrastructure and technology— Not later than 90 days after the date of the enactment of this Act and annually thereafter until construction of the border wall has been completed, the Secretary shall submit to the appropriate congressional committees an implementation plan, including annual benchmarks for the construction of 200 miles of such wall and associated cost estimates for satisfying all requirements of the construction of the border wall, including installation and deployment of tactical infrastructure, technology, and other elements as identified by the Department prior to January 20, 2021, through the expenditure of funds appropriated or explicitly obligated, as the case may be, for use, as well as any future funds appropriated or otherwise made available by Congress.
Definitions— In this section:
Appropriate congressional committees— The term “appropriate congressional committees” means the Committee on Homeland Security and the Committee on Appropriations of the House of Representatives and the Committee on Homeland Security and Governmental Affairs and the Committee on Appropriations of the Senate.
Department— The term “Department” means the Department of Homeland Security.
Secretary— The term “Secretary” means the Secretary of Homeland Security.
Tactical infrastructure— The term “tactical infrastructure” includes boat ramps, access gates, checkpoints, lighting, and roads associated with a border wall.
Technology— The term “technology” includes border surveillance and detection technology, including linear ground detection systems, associated with a border wall.
Sec. 6 Strengthening the requirements for barriers along the southern border
Section 102 of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (Division C of Public Law 104–208; 8 U.S.C. 1103 note) is amended—
by amending subsection (a) to read as follows:
“(a) In general—The Secretary of Homeland Security shall take such actions as may be necessary (including the removal of obstacles to detection of illegal entrants) to design, test, construct, install, deploy, integrate, and operate physical barriers, tactical infrastructure, and technology in the vicinity of the southwest border to achieve situational awareness and operational control of the southwest border and deter, impede, and detect unlawful activity.”
in subsection (b)—
in the subsection heading, by striking “fencing and road improvements” and inserting “physical barriers”;
in paragraph (1)—
in the heading, by striking “fencing” and inserting “barriers”;
by amending subparagraph (A) to read as follows:
“(A) Reinforced barriers—In carrying out this section, the Secretary of Homeland Security shall construct a border wall, including physical barriers, tactical infrastructure, and technology, along not fewer than 900 miles of the southwest border until situational awareness and operational control of the southwest border is achieved.”
by amending subparagraph (B) to read as follows:
“(B) Physical barriers and tactical infrastructure—In carrying out this section, the Secretary of Homeland Security shall deploy along the southwest border the most practical and effective physical barriers, tactical infrastructure, and technology available for achieving situational awareness and operational control of the southwest border.”
in subparagraph (C)—
by amending clause (i) to read as follows:
“(i) In general—In carrying out this section, the Secretary of Homeland Security shall consult with the Secretary of the Interior, the Secretary of Agriculture, appropriate representatives of State, Tribal, and local governments, and appropriate private property owners in the United States to minimize the impact on natural resources, commerce, and sites of historical or cultural significance for the communities and residents located near the sites at which physical barriers, tactical infrastructure, and technology are to be constructed. Such consultation may not delay such construction for longer than seven days.”
in clause (ii)—
in subclause (I), by striking “or” after the semicolon at the end;
by amending subclause (II) to read as follows:
“(II) delay the transfer to the United States of the possession of property or affect the validity of any property acquisition by the United States by purchase or eminent domain, or to otherwise affect the eminent domain laws of the United States or of any State; or”
by adding at the end the following new subclause:
“(III) create any right or liability for any party.”
by striking subparagraph (D);
in paragraph (2)—
by striking “Attorney General” and inserting “Secretary of Homeland Security”;
by striking “this subsection” and inserting “this section”; and
by striking “construction of fences” and inserting “the construction of physical barriers, tactical infrastructure, and technology”;
by amending paragraph (3) to read as follows:
“(3) Agent safety—In carrying out this section, the Secretary of Homeland Security, when designing, testing, constructing, installing, deploying, integrating, and operating physical barriers, tactical infrastructure, or technology, shall incorporate such safety features into such design, test, construction, installation, deployment, integration, or operation of such physical barriers, tactical infrastructure, or technology, as the case may be, that the Secretary determines are necessary to maximize the safety and effectiveness of officers and agents of the Department of Homeland Security or of any other Federal agency deployed in the vicinity of such physical barriers, tactical infrastructure, or technology.”
in paragraph (4), by striking “this subsection” and inserting “this section”;
in subsection (c)—
by amending paragraph (1) to read as follows:
“(1) In general—Notwithstanding any other provision of law, the Secretary of Homeland Security shall waive all legal requirements necessary to ensure the expeditious design, testing, construction, installation, deployment, integration, operation, and maintenance of the physical barriers, tactical infrastructure, and technology under this section. The Secretary shall ensure the maintenance and effectiveness of such physical barriers, tactical infrastructure, or technology. Any such action by the Secretary shall be effective upon publication in the Federal Register.”
by redesignating paragraph (2) as paragraph (3); and
by inserting after paragraph (1) the following new paragraph:
“(2) Notification—Not later than seven days after the date on which the Secretary of Homeland Security exercises a waiver pursuant to paragraph (1), the Secretary shall notify the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate of such waiver.”
by adding at the end the following new subsections:
“(e) Technology—In carrying out this section, the Secretary of Homeland Security shall deploy along the southwest border the most practical and effective technology available for achieving situational awareness and operational control.
“(f) Definitions—In this section:
“(1) Advanced unattended surveillance sensors—The term “advanced unattended surveillance sensors” means sensors that utilize an onboard computer to analyze detections in an effort to discern between vehicles, humans, and animals, and ultimately filter false positives prior to transmission.
“(2) Operational control—The term “operational control” has the meaning given such term in section 2(b) of the Secure Fence Act of 2006 (Public Law 109–367; 8 U.S.C. 1701 note).
“(3) Physical barriers—The term “physical barriers” includes reinforced fencing, the border wall, and levee walls.
“(4) Secretary—The term “Secretary” means the Secretary of Homeland Security.
“(5) Situational awareness—The term “situational awareness” has the meaning given such term in section 1092(a)(7) of the National Defense Authorization Act for Fiscal Year 2017 (Public Law 114–328; 6 U.S.C. 223(a)(7)).
“(6) Tactical infrastructure—The term “tactical infrastructure” includes boat ramps, access gates, checkpoints, lighting, and roads.
“(7) Technology—The term “technology” includes border surveillance and detection technology, including the following:
“(A) Tower-based surveillance technology.
“(B) Deployable, lighter-than-air ground surveillance equipment.
“(C) Vehicle and Dismount Exploitation Radars (VADER).
“(D) 3-dimensional, seismic acoustic detection and ranging border tunneling detection technology.
“(E) Advanced unattended surveillance sensors.
“(F) Mobile vehicle-mounted and man-portable surveillance capabilities.
“(G) Unmanned aircraft systems.
“(H) Tunnel detection systems and other seismic technology.
“(I) Fiber-optic cable.
“(J) Other border detection, communication, and surveillance technology.
“(8) Unmanned aircraft system—The term “unmanned aircraft system” has the meaning given such term in section 44801 of title 49, United States Code.”