New IDEA (Illegal Deduction Elimination Act)

New IDEA (Illegal Deduction Elimination Act) - Amends the Internal Revenue Code to deny a tax deduction for wages and benefits paid to or on behalf of an unauthorized alien.

Directs the Commissioner of Social Security and the Secretaries of Homeland Security and the Treasury to jointly establish a program to share information that may lead to the identification of unauthorized aliens. Requires the Secretary of the Treasury to provide taxpayer identity information to the Commissioner of Social Security and the Secretary of Homeland Security on employers who paid nondeductible wages to unauthorized aliens and on the aliens to whom such wages were paid.

Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to: (1) make permanent the pilot program for verifying the employment eligibility of alien workers (E-Verify Program); (2) apply such program to current employees in addition to new hires; (3) establish a rebuttable presumption that employers who participate in the pilot program have not violated the prohibition against continued employment of unauthorized aliens; and (4) allow employers to offer a prospective employee a conditional offer of employment pending final verification of identity and employment eligibility under the E-Verify Program.