This came from the EAJournal:
A comprehensive immigration reform bill passed by the Senate last month has run into constitutional trouble over some tax provisions. S. 2611, the Comprehensive Immigration Reform Act of 2006, was introduced by Senate Judiciary Committee Chairman Arlen Specter (R-PA) and passed the Senate on a 62-36 vote. If signed into law, the bill would increase border security, expand a guest-worker program, and offer illegal immigrants a path to citizenship based on certain requirements. In order to better enforce hiring laws, the bill would require the disclosure of certain taxpayer information by employers and certain government agencies. Additionally, and most importantly for enrolled agents, while S. 2611 would require illegal immigrants to pay back taxes, it would bar them from claiming any tax credits for past years.
The enactment of a tax provision by the Senate while not only unconstitutional, would prove expensive for illegals seeking amnesty that are required to file past tax returns. These "guest" workers, often have several children and I'm guessing most of them don't have itemized deductions. Citizens get a 1000 dollar tax credit per child, for which a married family of 3 would with income of 40,000 dollars could escape the Federal government tax free. Without the child tax credits they are assured of paying a tax of at least 1500 dollars less interest and tax penalties.
I'm glad to see this provision, because it does require illegals to pay taxes that they owed without giving tax credits that often produce tax refunds for lower-middle income tax payers. Even if I feel that amnesty is wrong, at least guest workers will pay their share of income tax. If only the government could secure the border and make citizenship a 2 year, monitarily affordable, lawyerless proposition.