,i #aafth ,,congress #b;d ,session ,h4 ,r4 #hhch ,,in ,,the ,,house ,,of ,,representatives ,december #b1 #bjbj,mr4 ,king of ,iowa introduced the following bill2 which was referred to the ,committee on the ,judiciary1 and in addition to the ,committees on ,ways and ,means1 ,foreign ,affairs1 and ,education and ,labor1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to overhaul the legal immigration system1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,legal ,immigration for the ,u4,s4 ,act4 ,i ,legal ,immigration #aja4 ,worldwide levels of family-sponsored and employment-based immigrants 7a7 ,family-,sponsored immigrants ,section #bja7;c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaea7;c77 is amended to read as follows3 7c7 ,worldwide level of family-,sponsored immigrants ,the worldwide level of family-sponsored immigrants is capped at #aie1jjj for each fiscal year4 4 7b7 ,employment-,based immigrants ,section #bja7;d7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaea7;d77 is amended to read as follows3 7c7 ,worldwide level of employment-,based immigrants ,the worldwide level of employment-based immigrants is capped at #dhj1jjj for each fiscal year4 4 #ajb4 ,parents of citizens ,section #bja7;b77#b77;,a77i7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaea7;b77#b77;,a77i77 is amended in the first sentence by striking the period at the end and inserting and shall demonstrate that the parent has a financial or physical need to reside in the household of the citizen44 #ajc4 ,elimination of diversity immigrant program 7a7 ,worldwide level of diversity immigrants ,section #bja of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaea7 is amended-- 7#a7 in subsection 7a7-- 7,a7 by inserting and at the end of paragraph 7#a72 7,b7 by striking 2 and at the end of paragraph 7#b7 and inserting a period2 and 7,c7 by striking paragraph 7#c72 and 7#b7 by striking subsection 7e74 7b7 ,allocation of diversity immigrant visas ,section #bjc of such ,act 7#h ,u4,s4,c4 #aaec7 is amended-- 7#a7 by striking subsection 7c72 7#b7 in subsection 7d71 by striking 7a71 7b71 or 7c71 and inserting 7a7 or 7b712 7#c7 in subsection 7e71 by striking paragraph 7#b7 and redesignating paragraph 7#c7 as paragraph 7#b72 7#d7 in subsection 7f71 by striking 7a71 7b71 or 7c7 and inserting 7a7 or 7b72 and 7#e7 in subsection 7g71 by striking 7a71 7b71 and 7c7 and inserting 7a7 and 7b74 7c7 ,procedure for granting immigrant status ,section #bjd of such ,act 7#h ,u4,s4,c4 #aaed7 is amended-- 7#a7 by striking subsection 7a77#a77;,i72 and 7#b7 in subsection 7e71 by striking 7a71 7b71 or 7c7 and inserting 7a7 or 7b74 #ajd4 ,annual admission of refugees and asylees ,section #bjg7;a7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaeg7;a77 is amended by adding at the end the following3 7#e7 ,the number of refugees who may be admitted under this section1 and the number of aliens granted asylum whose status may be adjusted under section #bji1 may not exceed a total of #ej1jjj in any fiscal year after fiscal year #bjbj4 4 #aje4 ,elimination of adjustment of status exception ,section #bde7;c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #abee7;c77 is amended by striking 7other than an immediate relative as defined in section #bja7;b7 or a special immigrant described in section #aja7;a77#bg77;,h71 7,i71 7,j71 or 7,k774 #ajf4 ,merit-based allocation of employment-based immigrant visas ,section #bjc7;b7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaec7;b77 is amended by striking paragraph 7#a7 and all that follows through the end and inserting the following3 7#a7 ,in general ,visas made available under this subsection shall be awarded based on a #e-;factor1 #ajj-point assessment4 ,applicants who score #fg and higher may qualify4 ,those who score lower than #fg do not qualify1 but can work on the requisite qualifications and try again4 7#b7 ,awarding of points ,points are awarded as follows3 7,a7 ,english language skills 7reading1 writing1 listening and speaking7 7maximum #bh points7--completed through an approved test administered by the ,department of ,state4 ,a maximum of #g points each is allocated for each skill area4 7,b7 ,education 7maximum of #bj points74 7,c7 ,work experience 7maximum of #bj points7 for demonstrating substantive experience in a critical needs occupation in the economy of the ,united ,states1 as determined by the ,secretary of ,labor under paragraph 7#c74 7,d7 ,arranged employment in the ,united ,states 7maximum of #aj points7 for demonstrating a job offer of at least #a year from an employer in the ,united ,states in a critical needs occupation4 7,e7 ,adaptability 7maximum of #aj points7 for demonstrating1 through use of the ,english language1 past or present ties with the ,united ,states 7such as a spouse1 family1 studies1 work1 arranged employment7 that would enable an individual to assimilate well into life and work in the ,united ,states4 7,f7 ,age-based points are assessed for age on the date that the petition for classification under section #bjd is received1 as follows3 7i7 ,zero points for aliens under #ah years of age and over #df years of age4 7ii7 ,twelve points for aliens #ah to #ce years of age4 7iii7 ,eleven points for aliens #cf years of age4 7iv7 ,ten points for aliens #cg years of age4 7v7 ,nine points for aliens #ch years of age4 7vi7 ,eight points for aliens #ci years of age4 7vii7 ,seven points for aliens #dj years of age4 7viii7 ,six points for aliens #da years of age4 7ix7 ,five points for aliens #db years of age4 7x7 ,four points for aliens #dc years of age4 7xi7 ,three points for aliens #dd years of age4 7xii7 ,two points for aliens #de years of age4 7xiii7 ,one point for aliens #df years of age4 7#c7 ,determination of critical needs ,the ,secretary of ,labor shall determine critical needs occupations by examining job openings1 hires1 and total separations by industry during each month in which an alien's qualifications may be assessed4 4 #ajg4 ,effective date ,the amendments made by this title shall take effect on ,october #a1 #bjbj4 ,,ii ,naturalization ,reform #bja4 ,good moral character ,section #aja7;f77#g7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja7;f77#g77 is amended to read as follows3 7#g7 one who at any time is convicted of a crime for which the term of imprisonment is in excess of #ahj days2 4 #bjb4 ,english and civics exams ,section #cab7;a77#b7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #adbc7;a77#b77 is amended by striking ,united ,states4 and inserting ,united ,states by means of successful completion of an examination administered only in ,english44 #bjc4 ,investigation of applicants ,section #cce7;a7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #addf7;a77 is amended by adding at the end the following3 ,each applicant for naturalization shall have a background check interview conducted in ,english44 #bjd4 ,married persons ,section #cai7;a7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #adcj7;a77 is amended by striking for at least three and inserting for at least five4 ,,iii ,birthright ,citizenship ,act #cja4 ,citizenship at birth for certain persons born in the ,united ,states 7a7 ,in general ,section #cja of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #adja7 is amended-- 7#a7 by inserting 7a7 ,in general4-- before ,the following2 7#b7 by redesignating subsections 7a7 through 7h7 as paragraphs 7#a7 through 7#h71 respectively2 and 7#c7 by adding at the end the following3 7b7 ,definition ,acknowledging the right of birthright citizenship established by section #a of the #adth amendment to the ,constitution1 a person born in the ,united ,states shall be considered #8subject to the jurisdiction' of the ,united ,states for purposes of subsection 7a77#a7 if the person is born in the ,united ,states of parents1 one of whom is-- 7#a7 a citizen or national of the ,united ,states2 7#b7 an alien lawfully admitted for permanent residence in the ,united ,states whose residence is in the ,united ,states2 or 7#c7 an alien performing active service in the armed forces 7as defined in section #aja of title #aj1 ,united ,states ,code74 4 7b7 ,applicability ,the amendment made by subsection 7a77#c7 shall not be construed to affect the citizenship or nationality status of any person born before the date of the enactment of this ,act4 ,,iv ,religious ,worker ,visa ,reciprocity ,act #dja4 ,requiring reciprocal immigration treatment ,section #bjd7;a77#a77;,g7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaed7;a77#a77;,g77 is amended by adding at the end the following3 7iii7 ,beginning on ,october #a1 #bjai1 no petition may be approved for classification of an alien as a special immigrant under section #aja7;a77#bg77;,c7 if the ,secretary of ,homeland ,security has determined that the country of the alien's nationality-- 7,i7 is identified as a ,country of ,particular ,concern or a country where religious freedom is of significant interest in the #bjac ,international ,religious ,freedom ,report2 or 7,,ii7 does not extend reciprocal immigration treatment to nationals of the ,united ,states who are seeking resident status in order to work in a religious vocation or occupation4 4 ,v ,terminate the ,,eb-#e ,program #eja4 ,termination of ,,eb-#e program 7a7 ,repeal of provisions ,effective on the date of the enactment of this ,act1 the following provisions are repealed3 7#a7 ,section #bjc7;b77#e7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaec7;b77#e774 7#b7 ,section #bjd7;a77#a77;,h7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaed7;a77#a77;,h774 7#c7 ,section #baf;,a of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aahf;b74 7#d7 ,section #faj of the ,departments of ,commerce1 ,justice1 and ,state1 the ,judiciary1 and ,related ,agencies ,appropriations ,act1 #aiic 7#h ,u4,s4,c4 #aaec note74 7b7 ,applicability ,beginning on the date of the enactment of this ,act1 the ,secretary of ,homeland ,security-- 7#a7 shall cease to accept petitions and applications under any authority repealed under subsection 7a72 and 7#b7 shall dismiss all pending petitions and applications described in paragraph 7#a74 ,,vi ,the ,e-,bonding for ,immigration ,integrity ,act #fja4 ,requirement of bond 7a7 ,bond required ,prior to arriving at a port of entry of the ,united ,states1 an alien seeking admission to the ,united ,states shall post a bond1 in accordance with subsection 7d71 in an amount determined by the ,secretary if such alien seeks admission to the ,united ,states as a nonimmigrant in a category-- 7#a7 described under subparagraph 7,b71 7,f71 7,h77ii77b71 7,h77ii77b71 or 7,k7 of section #aja7;a77#ae7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ae772 or 7#b7 identified by the ,secretary1 in accordance with section #ejb1 to have a visa overstay rate that is more than #a4e percent4 7b7 ,amount of bond ,not later than #a year after the date of the enactment of this section1 the ,secretary shall1 by rule1 establish the amount of the bond required by subsection 7a7 for each visa category under subsection 7a77#a7 and each visa category identified by the ,secretary under section #ejb1 which amount shall-- 7#a7 be not less than #b1ejj and not more than #aj1jjj2 and 7#b7 be determined based on the ,secretary's assessment of the level of risk of visa overstays for that category4 7c7 ,adjustment of amount of bond ,on an annual basis1 the ,secretary shall review1 and1 as appropriate1 adjust the amounts of the bonds described in subsection 7b74 7d7 ,payment of bond ,an alien required to post the bond under subsection 7a7 shall post such bond-- 7#a7 in electronic form2 and 7#b7 with a bonding agent designated by the ,secretary as qualified to hold such bond4 7e7 ,release of bond ,the ,secretary shall authorize a bonding agent to release a bond-- 7#a7 to an alien required to post such bond-- 7,a7 after receiving a notification from the ,united ,states embassy or consulate in the alien's country of origin that such alien departed the ,united ,states and returned to such country of origin2 or 7,b7 if such alien changed or adjusted their status to an immigration status not required to post a bond under this section4 7#b7 to the ,e-bond ,enforcement ,fund under section #ejc upon a determination by the ,secretary that an alien-- 7,a7 overstayed their visa2 or 7,b7 did not return to their country of origin following the termination of their visa4 7f7 ,change of status ,an alien who has been admitted to the ,united ,states and who is required to post a bond under subsection 7a7 may be required to post an additional bond if such alien changes their status to that of a nonimmigrant in a category required to pay a higher bond under this section4 7g7 ,collection of records relating to bonds ,the ,united ,states ,embassy or ,united ,states consular office in the alien's country of origin shall collect any records necessary to carry out this section4 7h7 ,effective date ,this section shall take effect on the date that is #abj calendar days after the enactment of this ,act4 #fjb4 ,visa ,overstay ,rate ,categories ,the ,secretary shall identify-- 7#a7 the visa overstay rate for each category of nonimmigrant aliens described under section #aja7;a77#ae7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ae77 in the previous year2 and 7#b7 each category of nonimmigrant aliens described under such section that had a visa overstay rate in the previous year that was more than #a4e percent4 #fjc4 ,e-,bond ,enforcement ,fund 7a7 ,in general ,there is established in the general fund of the ,treasury a separate account1 which shall be known as the ,e-bond ,enforcement ,fund 7in this subsection referred to as the ,fund74 7b7 ,deposits ,there shall be deposited as offsetting receipts into the ,fund all amounts released under section #eja7;e77#b7 of this title4 7c7 ,use of amounts ,amounts deposited into the ,fund shall remain available until expended and shall be refunded out of the ,fund by the ,secretary of the ,treasury1 to the ,secretary of ,homeland ,security to-- 7#a7 ensure compliance with this title2 and 7#b7 administer enforcement programs4 #fjd4 ,report ,not later than #abj days after the date of the enactment of this ,act1 and each year thereafter1 the ,secretary shall submit to the committees of appropriate jurisdiction a report that includes-- 7#a7 the visa overstay rate for each category of nonimmigrant alien described under section #aja7;a77#ae7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ae77 in the previous year2 7#b7 the categories that had a visa overstay rate in the previous year that was more than #a4e percent1 as determined by the ,secretary in accordance with section #ejb2 7#c7 the amounts of the bonds1 as determined by the ,secretary in accordance with section #eja2 7#d7 information relating to the ,fund under section #ejc2 and 7#e7 any other information determined appropriate by the ,secretary4 #fje4 ,definitions ,in this title3 7#a7 ,committees of appropriate jurisdiction ,the term committees of appropriate jurisdiction means-- 7,a7 the ,committee on the ,judiciary of the ,house of ,representatives2 7,b7 the ,committee on the ,judiciary of the ,senate2 7,c7 the ,committee on ,homeland ,security of the ,house of ,representatives2 and 7,d7 the ,committee on ,homeland ,security and ,governmental ,affairs of the ,senate4 7#b7 ,secretary ,the term ,secretary means the ,secretary of ,homeland ,security1 unless otherwise provided4 7#c7 ,visa overstay rate ,the term visa overstay rate means the ratio of1 for each category of nonimmigrant aliens described in section #aja7;a77#ae7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja 7a77#ae77-- 7,a7 the number of aliens admitted to the ,united ,states for each such category whose period of authorized stays ended during a fiscal year but who remained unlawfully in the ,united ,states beyond such period2 to 7,b7 the total number of aliens admitted to the ,united ,states for each such category during that fiscal year4 ,,vii ,english ,language ,unity ,act #gja4 ,findings ,the ,congress finds and declares the following3 7#a7 ,the ,united ,states is comprised of individuals from diverse ethnic1 cultural1 and linguistic backgrounds1 and continues to benefit from this rich diversity4 7#b7 ,throughout the history of the ,united ,states1 the common thread binding individuals of differing backgrounds has been the ,english language4 7#c7 ,among the powers reserved to the ,states respectively is the power to establish the ,english language as the official language of the respective ,states1 and otherwise to promote the ,english language within the respective ,states1 subject to the prohibitions enumerated in the ,constitution of the ,united ,states and in laws of the respective ,states4 #gjb4 ,english as official language of the ,united ,states 7a7 ,in general ,title #d1 ,united ,states ,code1 is amended by adding at the end the following new chapter3 #f ,official ,language #afa4 ,official language of the ,united ,states ,the official language of the ,united ,states is ,english4 #afb4 ,preserving and enhancing the role of the official language ,representatives of the ,federal ,government shall have an affirmative obligation to preserve and enhance the role of ,english as the official language of the ,federal ,government4 ,such obligation shall include encouraging greater opportunities for individuals to learn the ,english language4 #afc4 ,official functions of ,government to be conducted in ,english 7a7 ,official functions ,the official functions of the ,government of the ,united ,states shall be conducted in ,english4 7b7 ,scope ,for the purposes of this section1 the term ,united ,states means the several ,states and the ,district of ,columbia1 and the term official refers to any function that 7i7 binds the ,government1 7ii7 is required by law1 or 7iii7 is otherwise subject to scrutiny by either the press or the public4 7c7 ,practical effect ,this section shall apply to all laws1 public proceedings1 regulations1 publications1 orders1 actions1 programs1 and policies1 but does not apply to-- 7#a7 teaching of languages2 7#b7 requirements under the ,individuals with ,disabilities ,education ,act2 7#c7 actions1 documents1 or policies necessary for national security1 international relations1 trade1 tourism1 or commerce2 7#d7 actions or documents that protect the public health and safety2 7#e7 actions or documents that facilitate the activities of the ,bureau of the ,census in compiling any census of population2 7#f7 actions that protect the rights of victims of crimes or criminal defendants2 or 7#g7 using terms of art or phrases from languages other than ,english4 #afd4 ,uniform ,english language rule for naturalization 7a7 ,uniform language testing standard ,all citizens should be able to read and understand generally the ,english language text of the ,declaration of ,independence1 the ,constitution1 and the laws of the ,united ,states made in pursuance of the ,constitution4 7b7 ,ceremonies ,all naturalization ceremonies shall be conducted in ,english4 #afe4 ,rules of construction ,nothing in this chapter shall be construed-- 7#a7 to prohibit a ,member of ,congress or any officer or agent of the ,federal ,government1 while performing official functions1 from communicating unofficially through any medium with another person in a language other than ,english 7as long as official functions are performed in ,english72 7#b7 to limit the preservation or use of ,native ,alaskan or ,native ,american languages 7as defined in the ,native ,american ,languages ,act72 7#c7 to disparage any language or to discourage any person from learning or using a language2 or 7#d7 to be inconsistent with the ,constitution of the ,united ,states4 #aff4 ,standing ,a person injured by a violation of this chapter may in a civil action 7including an action under chapter #aea of title #bh7 obtain appropriate relief4 4 7b7 ,clerical amendment ,the table of chapters at the beginning of title #d1 ,united ,states ,code1 is amended by inserting after the item relating to chapter #e the following new item3 ,chapter #f4 ,official ,language 4 #gjc4 ,general rules of construction for ,english language texts of the laws of the ,united ,states 7a7 ,in general ,chapter #a of title #a1 ,united ,states ,code1 is amended by adding at the end the following new section3 #i4 ,general rules of construction for laws of the ,united ,states 7a7 ,english language requirements and workplace policies1 whether in the public or private sector1 shall be presumptively consistent with the laws of the ,united ,states4 7b7 ,any ambiguity in the ,english language text of the laws of the ,united ,states shall be resolved1 in accordance with the last two articles of the ,bill of ,rights1 not to deny or disparage rights retained by the people1 and to reserve powers to the ,states respectively1 or to the people4 4 7b7 ,clerical amendment ,the table of sections at the beginning of chapter #a of title #a1 is amended by inserting after the item relating to section #h the following new item3 #i4 ,general rules of construction for laws of the ,united ,states4 4 #gjd4 ,implementing regulations ,the ,secretary of ,homeland ,security shall1 within #ahj days after the date of enactment of this ,act1 issue for public notice and comment a proposed rule for uniform testing ,english language ability of candidates for naturalization1 based upon the principles that-- 7#a7 all citizens should be able to read and understand generally the ,english language text of the ,declaration of ,independence1 the ,constitution1 and the laws of the ,united ,states which are made in pursuance thereof2 and 7#b7 any exceptions to this standard should be limited to extraordinary circumstances1 such as asylum4 #gje4 ,effective date ,the amendments made by sections #gjb and #gjc shall take effect on the date that is #ahj days after the date of the enactment of this ,act4 ,,viii ,expatriate ,terrorist ,act #hja4 ,loss of nationality due to support of terrorism ,section #cdi7;a7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #adha7;a77 is amended to read as follows3 7a7 ,in general ,a person who is a national of the ,united ,states whether by birth or naturalization1 shall lose his or her nationality by voluntarily performing any of the following acts with the intention of relinquishing ,united ,states nationality3 7#a7 ,obtaining naturalization in a foreign state upon his or her own application or upon an application filed by a duly authorized agent1 after having attained #ah years of age4 7#b7 ,taking an oath or making an affirmation or other formal declaration of allegiance to a foreign state1 a political subdivision thereof1 or a foreign terrorist organization designated under section #bai1 after having attained #ah years of age4 7#c7 ,entering1 or serving in1 the armed forces of a foreign state or a foreign terrorist organization designated under section #bai if-- 7,a7 such armed forces are engaged in hostilities against the ,united ,states2 or 7,b7 such persons serve as a commissioned or noncommissioned officer4 7#d7 ,becoming a member of1 or providing training or material assistance to1 any foreign terrorist organization designated under section #bai4 7#e7 ,accepting1 serving in1 or performing the duties of any office1 post1 or employment under the government of a foreign state1 a political subdivision thereof1 or a foreign terrorist organization designated under section #bai if-- 7,a7 the person knowingly has or acquires the nationality of such foreign state2 or 7,b7 an oath1 affirmation1 or declaration of allegiance to the foreign state1 political subdivision1 or designated foreign terrorist organization is required for such office1 post1 or employment4 7#f7 ,making a formal renunciation of ,united ,states nationality before a diplomatic or consular officer of the ,united ,states in a foreign state1 in such form as may be prescribed by the ,secretary of ,state4 7#g7 ,making in the ,united ,states a formal written renunciation of nationality in such form as may be prescribed by1 and before such officer as may be designated by1 the ,attorney ,general1 whenever the ,united ,states shall be in a state of war and the ,attorney ,general shall approve such renunciation as not contrary to the interests of national defense4 7#h7 7,a7 ,committing any act of treason against1 or attempting by force to overthrow1 or bearing arms against1 the ,united ,states2 7,b7 violating or conspiring to violate any of the provisions of section #bchc of title #ah1 ,united ,states ,code2 7,c7 willfully performing any act in violation of section #bche of title #ah1 ,united ,states ,code2 or 7,d7 violating section #bchd of such title by engaging in a conspiracy to overthrow1 put down1 or to destroy by force the ,government of the ,united ,states1 or to levy war against them1 if and when such person is convicted thereof by a court martial or by a court of competent jurisdiction4 4 #hjb4 ,revocation or denial of passports and passport cards to individuals who are members of foreign terrorist organizations ,the ,act entitled ,an ,act to regulate the issue and validity of passports1 and for other purposes1 approved ,july #c1 #aibf 7#bb ,u4,s4,c4 #baa;a et seq471 which is commonly known as the ,passport ,act of #aibf1 is amended by adding at the end the following3 #d4 ,authority to deny or revoke passport and passport card 7a7 ,ineligibility 7#a7 ,issuance ,the ,secretary of ,state shall not issue a passport or passport card to any individual whom the ,secretary has determined is a member1 or is attempting to become a member1 of an organization the ,secretary has designated as a foreign terrorist organization pursuant to section #bai of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aahi74 7#b7 ,revocation ,the ,secretary of ,state shall revoke a passport or passport card previously issued to any individual described in paragraph 7#a74 7b7 ,right of review ,any person who1 in accordance with this section1 is denied issuance of a passport or passport card by the ,secretary of ,state1 or whose passport or passport card is revoked or otherwise restricted by the ,secretary of ,state1 may request a due process hearing not later than #fj days after receiving such notice of the nonissuance1 revocation1 or restriction4 4 ,,ix ,no ,deduction of ,wages ,paid to ,unauthorized ,aliens #ija4 ,clarification that wages paid to unauthorized aliens may not be deducted from gross income 7a7 ,in general ,subsection 7c7 of section #afb of the ,internal ,revenue ,code of #aihf 7relating to illegal bribes1 kickbacks1 and other payments7 is amended by adding at the end the following new paragraph3 7#d7 ,wages paid to or on behalf of unauthorized aliens 7,a7 ,in general ,no deduction shall be allowed under subsection 7a7 for any wage paid to or on behalf of an unauthorized alien1 as defined under section #bgd;,a7h77#c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acbd;a7h77#c774 7,b7 ,wages ,for the purposes of this paragraph1 the term wages means all remuneration for employment1 including the cash value of all remuneration 7including benefits7 paid in any medium other than cash4 7,c7 ,safe ,harbor ,if a person or other entity is participating in the ,e-,verify ,program described in section #djc7;a7 of the ,illegal ,immigration ,reform and ,immigrant ,responsibility ,act of #aiif 7#h ,u4,s4,c4 #acbd;a note7 and obtains confirmation of identity and employment eligibility in compliance with the terms and conditions of the program with respect to the hiring 7or recruitment or referral7 of an employee1 subparagraph 7,a7 shall not apply with respect to wages paid to such employee4 7,d7 ,burden of proof ,in the case of any examination of a return in connection with a deduction under this section by reason of this paragraph1 the ,secretary shall bear the burden of proving that wages were paid to or on behalf of an unauthorized alien4 7,e7 ,limitation on taxpayer audit ,the ,secretary may not commence an audit or other investigation of a taxpayer solely on the basis of a deduction taken under this section by reason of this paragraph4 4 7b7 ,six-,year limitation on assessment and collection ,subsection 7c7 of section #feja of the ,internal ,revenue ,code of #aihf 7relating to exceptions7 is amended by adding at the end the following new paragraph3 7#ab7 ,deduction claimed for wages paid to unauthorized aliens ,in the case of a return of tax on which a deduction is shown in violation of section #afb7;c77#d71 any tax under chapter #a may be assessed1 or a proceeding in court for the collection of such tax may be begun without assessment1 at any time within #f years after the return was filed4 4 7c7 ,use of documentation for enforcement purposes ,section #bgd;,a of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acbd;a7 is amended-- 7#a7 in subparagraph 7b77#e71 by inserting 1 section #afb7;c77#d7 of the ,internal ,revenue ,code of #aihf1 after enforcement of this ,act2 7#b7 in subparagraph 7d77#b77;,f71 by inserting 1 section #afb7;c77#d7 of the ,internal ,revenue ,code of #aihf1 after enforcement of this ,act2 and 7#c7 in subparagraph 7d77#b77;,g71 by inserting section #afb7;c77#d7 of the ,internal ,revenue ,code of #aihf or after or enforcement of4 7d7 ,availability of information 7#a7 ,in general ,the ,commissioner of ,social ,security1 the ,secretary of the ,department of ,homeland ,security1 and the ,secretary of the ,treasury1 shall jointly establish a program to share information among such agencies that may or could lead to the identification of unauthorized aliens 7as defined under section #bgd;,a7h77#c7 of the ,immigration and ,nationality ,act71 including any no-match letter1 any information in the earnings suspense file1 and any information in the investigation and enforcement of section #afb7;c77#d7 of the ,internal ,revenue ,code of #aihf4 7#b7 ,disclosure by ,secretary of the ,treasury 7,a7 ,in general ,subsection 7i7 of section #fajc of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#i7 ,payment of wages to unauthorized aliens ,upon request from the ,commissioner of the ,social ,security ,administration or the ,secretary of the ,department of ,homeland ,security1 the ,secretary shall disclose to officers and employees of such ,administration or ,department-- 7,a7 taxpayer identity information of employers who paid wages with respect to which a deduction was not allowed by reason of section #afb7;c77#d71 and 7,b7 taxpayer identity information of individuals to whom such wages were paid1 for purposes of carrying out any enforcement activities of such ,administration or ,department with respect to such employers or individuals4 4 7,b7 ,recordkeeping ,paragraph 7#d7 of section #fajc7p7 of such ,code is amended-- 7i7 by striking 7#e71 or 7#g7 in the matter preceding subparagraph 7,a7 and inserting 7#e71 7#g71 or 7#i72 and 7ii7 by striking 7#e7 or 7#g7 in subparagraph 7,f77ii7 and inserting 7#e71 7#g71 or 7#i74 7e7 ,effective date 7#a7 ,except as provided in paragraph 7#b71 this ,act and the amendments made by this ,act shall take effect on the date of the enactment of this ,act4 7#b7 ,the amendments made by subsections 7a7 and 7b7 shall apply to taxable years beginning after ,december #ca1 #bjbj4 #ijb4 ,modification of ,e-,verify ,program 7a7 ,making permanent ,subsection 7b7 of section #dja of the ,illegal ,immigration ,reform and ,immigrant ,responsibility ,act of #aiif 7#h ,u4,s4,c4 #acbd;a note7 is amended by striking the last sentence4 7b7 ,application to current employees 7#a7 ,voluntary election ,the first sentence of section #djb7;a7 of such ,act is amended to read as follows3 ,any person or other entity that conducts any hiring 7or recruitment or referral7 in a ,state or employs any individuals in a ,state may elect to participate in the ,e-,verify ,program44 7#b7 ,benefit of rebuttable presumption ,paragraph 7#a7 of section #djb7;b7 of such ,act is amended by adding at the end the following3 ,if a person or other entity is participating in the ,e-,verify ,program and obtains confirmation of identity and employment eligibility in compliance with the terms and conditions of the program with respect to individuals employed by the person or entity1 the person or entity has established a rebuttable presumption that the person or entity has not violated section #bgd;,a7a77#b7 with respect to such individuals44 7#c7 ,scope of election ,subparagraph 7,a7 of section #djb7;c77#b7 of such ,act is amended to read as follows3 7,a7 ,in general ,any electing person or other entity may provide that the election under subsection 7a7 shall apply 7during the period in which the election is in effect7-- 7i7 to all its hiring 7and all recruitment or referral72 7ii7 to all its hiring 7and all recruitment or referral and all individuals employed by the person or entity72 7iii7 to all its hiring 7and all recruitment or referral7 in one or more ,states or one or more places of hiring 7or recruitment or referral1 as the case may be72 or 7iv7 to all its hiring 7and all recruitment or referral and all individuals employed by the person or entity7 in one or more ,states or one or more place of hiring 7or recruitment or referral or employment1 as the case may be74 4 7#d7 ,procedures for participants in ,e-,verify ,program ,subsection 7a7 of section #djc of such ,act is amended-- 7,a7 in the matter preceding paragraph 7#a71 by inserting or continued employment in the ,united ,states after ,united ,states2 and 7,b7 in paragraph 7#c7-- 7i7 in subparagraph 7,a71 by striking all that follows 7as specified by the ,secretary of ,homeland ,security7 and inserting after the date of the hiring1 or recruitment or referral1 in the case of inquiries made pursuant to a hiring1 recruitment or referral 7and not of previously hired individuals742 and 7ii7 in subparagraph 7,b71 by striking such #c working days and inserting the specified period4 7c7 ,application to job applicants ,section #djb7;c77#b7 of such ,act is amended by adding at the end the following3 7,c7 ,job offer may be made conditional on final confirmation by ,e-,verify ,a person or other entity that elects to participate in the ,e-,verify ,program may offer a prospective employee an employment position conditioned on final verification of the identity and employment eligibility of the employee using the employment eligibility confirmation system established under section #djd4 4