PROFESSIONS AND BUSINESS Registration of Immigration Assistance: Enact the "Georgia Security and Immigration Compliance Act"; Provide that it shall be Unlawful to Traffic a Person for Labor or Sexual Servitude; Provide for Valid Identification Documents; Provide for the Comprehensive Regulation of Private Immigration Assistance Services; Specify Conditions Under Which Certain Compensation Paid by a Taxpayer shall be Disallowed as a Business Expense for State Income Tax Purposes; Provide for Verification of Lawful Presence Requirements, Procedures, and Conditions Regarding Applications for Certain Benefits; Provide for Exceptions; Provide for the Promulgation of Regulations; Provide for Criminal and Other Penalties; Repeal Conflicting Laws; and for Other Purposes

Authors

Georgia State University Law Review

Document Type

Peach Sheet

Abstract

The Act requires the State and local governments to use the Systematic Alien Verification of Entitlement (SAVE) program operated by the U.S. Department of Homeland Security to verify the lawful presence of anyone 18 or older who applies for taxpayer-funded benefits. The Act requires the State and local governments to use the SAVE basic pilot program to verify the legal immigration status of every person that is hired by the government in the State of Georgia. The Act also requires any employer paying an individual more than $600 per year, including contract workers, to verify the worker is eligible to work before they claim that payment as a business deduction on their state income tax. Local law enforcement officials are required the verify the nationality and legal status of anyone arrested and booked into jail for a felony. If the person arrested is an illegal immigrant, the Act requires the local agency to report that person to federal immigration officials. It requires contractors and subcontractors with the state to participate in the verification program used by the state government. The Act also makes human trafficking a felony. The Act provides that property used in conjunction with producing false identification to be contraband and makes such property subject to seizure and to forfeiture. The Act places restrictions on individuals performing immigration assistance functions, but exempts individuals licensed to practice law in the State of Georgia. The Act requires that withholding agents withhold state income tax at a rate of six percent on compensation paid to workers who cannot provide a valid taxpayer identification number, or who provide a taxpayer identification number issued to a nonresident alien.

Recommended Citation

Georgia State University Law Review, PROFESSIONS AND BUSINESS Registration of Immigration Assistance: Enact the "Georgia Security and Immigration Compliance Act"; Provide that it shall be Unlawful to Traffic a Person for Labor or Sexual Servitude; Provide for Valid Identification Documents; Provide for the Comprehensive Regulation of Private Immigration Assistance Services; Specify Conditions Under Which Certain Compensation Paid by a Taxpayer shall be Disallowed as a Business Expense for State Income Tax Purposes; Provide for Verification of Lawful Presence Requirements, Procedures, and Conditions Regarding Applications for Certain Benefits; Provide for Exceptions; Provide for the Promulgation of Regulations; Provide for Criminal and Other Penalties; Repeal Conflicting Laws; and for Other Purposes, 23 Ga. St. U. L. Rev. (2012).
Available at: https://readingroom.law.gsu.edu/gsulr/vol23/iss1/19