The Immigration Reform and Control Act of 1986 (IRCA) makes it illegal for an employer to discriminate with respect to hiring, firing, or recruitment or referral for a fee, based upon an individual's citizenship or immigration status. The law prohibits employers from hiring only U.S. citizens or lawful permanent residents unless required to do so by law, regulation or government contract.

Employers may not refuse to accept lawful documentation that establishes the employment eligibility of an employee, or demand additional documentation beyond what is legally required, when verifying employment eligibility (i.e., completing the Department of Homeland Security (DHS) Form I-9), based on the employee's national origin or citizenship status. It is the employee's choice which of the acceptable Form I-9 documents to show to verify employment eligibility.

IRCA also prohibits retaliation against individuals for asserting their rights under the Act, or for filing a charge or assisting in an investigation or proceeding under IRCA.

IRCA's nondiscrimination requirements are enforced by the Department of Justice's Civil Rights Division's Immigrant and Employee Rights Section (IER).

IRCA generally makes employment of unauthorized aliens unlawful (8 U.S.C. §1324a), while prohibiting discrimination in employment based on national origin or citizenship status (8 U.S.C. §1324b).

In New Jersey, as in all states, the Immigration Reform and Control Act of 1986 (IRCA) prohibits employers from discriminating against individuals in hiring, firing, or recruitment based on their citizenship or immigration status. New Jersey employers must comply with IRCA's requirements, which include the prohibition of hiring only U.S. citizens or lawful permanent residents unless mandated by law, regulation, or government contract. Employers are also forbidden from rejecting valid documents for employment eligibility verification or demanding more documents than are legally required when completing the DHS Form I-9. Employees have the right to choose which acceptable documents to present for this purpose. Additionally, IRCA protects individuals from retaliation if they assert their rights under the Act or participate in an investigation or proceeding related to IRCA. The enforcement of these nondiscrimination provisions falls under the Department of Justice's Civil Rights Division's Immigrant and Employee Rights Section (IER). Furthermore, IRCA makes it illegal to employ unauthorized aliens. New Jersey employers must adhere to both the anti-discrimination and employment eligibility verification requirements of IRCA.