to or on behalf of an unauthorized alien, as de-
fined under section 274A(h)(3) of the Immigra-
tion 
and 
Nationality 
Act 
(8 
U.S.C. 
1324a(h)(3)). 
‘‘(B) WAGES.—For the purposes of this 
paragraph, the term ‘wages’ means all remu-
neration for employment, including the cash 
value of all remuneration (including benefits) 
paid in any medium other than cash. 
‘‘(C) SAFE HARBOR.—If a person or other 
entity is participating in the E–Verify Program 
described in section 403 of the Illegal Immigra-
tion Reform and Immigrant Responsibility Act 
of 1996 (8 U.S.C. 1324a note) and obtains con-
firmation of identity and employment eligibility 
in compliance with the terms and conditions of 
the program with respect to the hiring (or re-
cruitment or referral) of an employee, subpara-
graph (A) shall not apply with respect to wages 
paid to such employee.’’. 
(b) SIX-YEAR LIMITATION
ON ASSESSMENT
AND 
COLLECTION.—Subsection (c) of section 6501 of such 
Code (relating to exceptions) is amended by adding at the 
end the following new paragraph: 
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‘‘(12) 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 162(c)(4), any tax under chapter 1 may be 
assessed, or a proceeding in court for the collection 
of such tax may be begun without assessment, at 
any time within 6 years after the return was filed.’’. 
(c) USE OF DOCUMENTATION FOR ENFORCEMENT 
PURPOSES.—Section 274A of the Immigration and Na-
tionality Act (8 U.S.C. 1324a) is amended— 
(1) in subparagraph (b)(5), by inserting ‘‘, sec-
tion 162(c)(4) of the Internal Revenue Code of 
1986,’’ after ‘‘enforcement of this Act’’; 
(2) in subparagraph (d)(2)(F), by inserting ‘‘, 
section 162(c)(4) of the Internal Revenue Code of 
1986,’’ after ‘‘enforcement of this Act’’; and 
(3) in subparagraph (d)(2)(G), by inserting 
‘‘section 162(c)(4) of the Internal Revenue Code of 
1986 or’’ after ‘‘or enforcement of’’. 
(d) AVAILABILITY OF INFORMATION.— 
(1) IN GENERAL.—The Commissioner of Social 
Security, the Secretary of the Department of Home-
land Security, and the Secretary of the Treasury, 
shall jointly establish a program to share informa-
tion among such agencies that may or could lead to 
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the identification of unauthorized aliens (as defined 
under section 274A(h)(3) of the Immigration and 
Nationality Act), including any no-match letter, any 
information in the earnings suspense file, and any 
information in the investigation and enforcement of 
section 162(c)(4) of the Internal Revenue Code of 
1986. 
(2) DISCLOSURE
BY
SECRETARY
OF
THE 
TREASURY.— 
(A) IN GENERAL.—Subsection (i) of sec-
tion 6103 of the Internal Revenue Code of 1986 
is amended by adding at the end the following 
new paragraph: 
‘‘(9) PAYMENT OF WAGES TO UNAUTHORIZED 
ALIENS.—Upon request from the Commissioner of 
the Social Security Administration or the Secretary 
of the Department of Homeland Security, the Sec-
retary shall disclose to officers and employees of 
such Administration or Department— 
‘‘(A) taxpayer identity information of em-
ployers who paid wages with respect to which a 
deduction was not allowed by reason of section 
162(c)(4), and 
‘‘(B) taxpayer identity information of indi-
viduals to whom such wages were paid, for pur-
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poses of carrying out any enforcement activities 
of such Administration or Department with re-
spect to such employers or individuals.’’. 
(B) Recordkeeping.—Paragraph (4) of sec-
tion 6103(p) of such Code is amended— 
(i) by striking ‘‘(5), or (7)’’ in the 
matter preceding subparagraph (A) and in-
serting ‘‘(5), (7), or (9)’’, and 
(ii) by striking ‘‘(5) or (7)’’ in sub-
paragraph (F)(ii) and inserting ‘‘(5), (7), 
or (9)’’. 
(e) EFFECTIVE DATE.— 
(1) Except as provided in paragraph (2), this 
Act and the amendments made by this Act shall 
take effect on the date of the enactment of this Act. 
(2) The amendments made by subsections (a) 
and (b) shall apply to taxable years beginning after 
December 31, 2011. 
TITLE III—ENHANCING AND UTI-
LIZING CURRENT INTERIOR 
ENFORCEMENT METHODS 
SEC. 301. INCREASE INVESTIGATIVE EFFORTS. 
(a) FEDERAL AGENTS.—An increase of personnel 
and resources will be needed to successfully enforce U.S. 
immigration laws and punish those who violate them. To 
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this end, sufficient funds are authorized to be appro-
priated to employ 1,150 additional Immigration and Cus-
toms Enforcement Agents. 
(b) CRIMINAL ALIEN PROGRAM (CAP).—An addi-
tional 140 CAP officers are authorized to identify and re-
move criminal aliens encountered in Federal, State, and 
local detention facilities. 
(c) STATE AND LOCAL LAW ENFORCEMENT SUP-
PORT.—The Secretary of Homeland Security shall take 
necessary steps to allow for the training of a minimum 
of 250 State and local law enforcement officers in Federal 
immigration law enforcement procedure. This would be an 
expansion of an already active and successful program. 
SEC. 302. INCREASED OVERSIGHT OF AGENTS. 
To ensure the ability of Immigration and Customs 
Enforcement (ICE) and Customs and Border Patrol 
(CBP) to enforce integrity and ethical behavior through-
out their expanded ranks, the Secretary of Homeland Se-
curity shall add no fewer than 8 Special Agents to the 
Office of Professional Responsibility. 
SEC. 303. BORDER RELIEF GRANT PROGRAM. 
(a) IN GENERAL.—From amounts made available 
under section 304, the Secretary of Homeland Security 
may make grants to— 
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(1) sheriffs’ offices of counties any part of 
which is within 25 miles of the southern border of 
the United States; and 
(2) police departments serving a city, town, or 
other political subdivision in a county any part of 
which is within 25 miles of the southern border of 
the United States (including tribal police depart-
ments serving a community any part of which is 
within 25 miles of such border). 
(b) USE OF FUNDS.— 
(1) IN GENERAL.—Grant funds received under 
subsection (a) may be used for the following: 
(A) To conduct law enforcement operations 
in order to enforce criminal laws, prevent and 
punish criminal activity, and protect the lives, 
property, and security of the people within the 
jurisdiction of the grant recipient. 
(B) To transfer aliens detained or in the 
custody of the grant recipient who are not law-
fully present in the United States to appro-
priate Federal law enforcement officials. 
(C) To enforce State and Federal laws re-
lating to controlled substance trafficking and 
enforce other State and Federal criminal laws. 
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(2) PAYMENT OF COSTS.—Use of funds under 
paragraph (1) shall include payment for costs of— 
(A) hiring, equipping, training, and other-
wise controlling the operations and deployment 
of, law enforcement officials engaged in duties 
described in paragraph (1), as well as the costs 
of paying overtime to such officials; and 
(B) detaining, housing, and transporting 
aliens who are not lawfully present in the 
United States, and who are taken into custody 
by the grant recipient, until the aliens are 
transferred to appropriate Federal law enforce-
ment officials. 
(3) DETENTION
FACILITIES.—In accordance 
with paragraph (2)(B), grant funds received under 
subsection (a) may be used for the construction, 
maintenance, and operation of detention facilities to 
detain aliens who are unlawfully present in the 
United States, except that not more than 20 percent 
of such funds may be used for the construction or 
renovation of detention or similar facilities. 
(c) APPLICATION.— 
(1) IN GENERAL.—Each eligible law enforce-
ment agency seeking a grant under this section shall 
submit an application to the Secretary of Homeland 
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Security at such time, in such manner, and accom-
panied by such information as the Secretary of 
Homeland Security may reasonably require. 
(2) CONTENTS.—Each application submitted 
pursuant to paragraph (1) shall— 
(A) describe the activities for which assist-
ance under this section is sought; and 
(B) provide such additional assurances as 
the Secretary of Homeland Security determines 
to be essential to ensure compliance with the re-
quirements of this section. 
SEC. 304. AUTHORIZATION OF APPROPRIATIONS. 
There are authorized to be appropriated to the Sec-
retary of Homeland Security to carry out this section 
$200,000,000 for fiscal year 2012 and each succeeding 
fiscal year. 
SEC. 305. REGULATIONS. 
Not later than 90 days after the date of the enact-
ment of this Act, the Secretary of Homeland Security shall 
issue regulations to carry out this Act. 
SEC. 306. REWARDS PROGRAM. 
(a) REWARDS PROGRAM.—Section 274 (8 U.S.C. 
1324) is amended by adding at the end the following: 
‘‘(e) REWARDS PROGRAM.— 
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‘‘(1) IN GENERAL.—There is established in the 
Department of Homeland Security a program for 
the payment of rewards to carry out the purposes of 
this section. 
‘‘(2) PURPOSE.—The rewards program shall be 
designed to assist in the elimination of commercial 
operations to produce or sell fraudulent documents 
to be used for entering or remaining in the United 
States unlawfully and to assist in the investigation, 
prosecution, or disruption of a commercial alien 
smuggling operation. 
‘‘(3) ADMINISTRATION.—The rewards program 
shall be administered by the Secretary of Homeland 
Security, in consultation, as appropriate, with the 
Attorney General and the Secretary of State. 
‘‘(4) REWARDS AUTHORIZED.—In the sole dis-
cretion of the Secretary of Homeland Security, such 
Secretary, in consultation, as appropriate, with the 
Attorney General and the Secretary of State, may 
pay a reward to any individual who furnishes infor-
mation or testimony leading to— 
‘‘(A) the arrest or conviction of any indi-
vidual conspiring or attempting to produce or 
sell fraudulent documents to be used for enter-
ing or remaining in the United States unlaw-
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fully or to commit an act of commercial alien 
smuggling involving the transportation of 
aliens; 
‘‘(B) the arrest or conviction of any indi-
vidual committing such an act; 
‘‘(C) the arrest or conviction of any indi-
vidual aiding or abetting the commission of 
such an act; 
‘‘(D) the prevention, frustration, or favor-
able resolution of such an act, including the dis-
mantling of an operation to produce or sell 
fraudulent documents to be used for entering or 
remaining in the United States, or commercial 
alien smuggling operations, in whole or in sig-
nificant part; or 
‘‘(E) the identification or location of an in-
dividual who holds a key leadership position in 
an operation to produce or sell fraudulent docu-
ments to be used for entering or remaining in 
the United States unlawfully or a commercial 
alien smuggling operation involving the trans-
portation of aliens. 
‘‘(5) AUTHORIZATION
OF
APPROPRIATIONS.— 
There are authorized to be appropriated such sums 
as may be necessary to carry out this subsection. 
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Amounts appropriated under this paragraph shall 
remain available until expended. 
‘‘(6) INELIGIBILITY.—An officer or employee of 
any Federal, State, local, or foreign government 
who, while in performance of his or her official du-
ties, furnishes information described in paragraph 
(4) shall not be eligible for a reward under this sub-
section for such furnishing. 
‘‘(7) PROTECTION MEASURES.—If the Secretary 
of Homeland Security, the Secretary of State, or the 
Attorney General determines that an individual who 
furnishes information or testimony described in 
paragraph (4), or any spouse, child, parent, son, or 
daughter of such an individual, must be protected, 
such official may take such lawful action as the offi-
cial considers necessary to effect such protection. 
‘‘(8) LIMITATIONS AND CERTIFICATION.— 
‘‘(A) 
MAXIMUM
AMOUNT.—No 
reward 
under this subsection may exceed $100,000. 
‘‘(B) APPROVAL.—Any reward under this 
subsection exceeding $50,000 shall be person-
ally approved by the Secretary of Homeland Se-
curity. 
‘‘(C) CERTIFICATION FOR PAYMENT.—Any 
reward granted under this subsection shall be 
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certified for payment by the Secretary of Home-
land Security. 
‘‘(9) PUBLICITY.—The Department of Home-
land Security shall be responsible for developing and 
implementing an advertising strategy to make known 
the rewards described within this section in order to 
solicit informants.’’. 
SEC. 307. INCREASED DETENTION FACILITIES FOR ALIENS 
APPREHENDED FOR ILLEGAL ENTRY. 
(a) IN GENERAL.—The Secretary of Homeland Secu-
rity shall make arrangements for the availability of 8,000 
additional beds for detaining aliens taken into custody by 
immigration officials. 
(b) IMPLEMENTATION.—Efforts shall be made to— 
(1) contract private facilities whenever possible 
to promote efficient use and to limit the Federal 
Government’s maintenance of and liability for addi-
tional infrastructure; 
(2) utilize State and local facilities for the pro-
vision of additional beds; and 
(3) utilize BRAC facilities or active duty facili-
ties. 
(c) CONSTRUCTION.—The Department of Homeland 
Security shall construct facilities as necessary to meet the 
remainder of the 8,000 new beds to be provided. 
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(d) RESPONSIBILITIES.—The Secretary of Homeland 
Security shall be responsible for providing humane condi-
tions, health care, nutrition, and psychological services, as 
well as education for minors. 
(e) AUTHORIZATION.—All funds necessary to accom-
plish the directives within this section are authorized to 
be appropriated. 
SEC. 308. ADDITIONAL IMMIGRATION JUDGESHIPS AND 
LAW CLERKS. 
(a) JUDGESHIPS.—The Attorney General shall create 
and fill twenty additional Immigration Judgeships within 
6 months after the date of enactment of this Act. 
(b) CLERKSHIPS.—The Attorney General shall also 
ensure that for every two Immigration Judges there shall 
be no fewer than one law clerk dedicated to assisting Im-
migration Judges. 
SEC. 309. MEDIA CAMPAIGN. 
(a) IN GENERAL.—The Secretary of Labor and the 
Secretary of Homeland Security shall develop strategies 
to inform the public of changes in immigration policies 
created by provisions in this legislation. 
(b) NOTIFICATION OF CHANGES TO EMPLOYMENT 
VERIFICATION PROCESS.—The Secretary of Labor shall 
employ, at his or her discretion, a combination of multi-
lingual print, television, Internet, and radio media to no-
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tify employers of changes to the employment verification 
process. Announcements should encourage compliance 
with new legislation and should explain penalties for non-
compliance with provisions within this Act. 
(c) MULTILINGUAL MEDIA CAMPAIGN.—The Sec-
retary of Homeland Security shall also develop a multi-
lingual media campaign explaining the extent of this legis-
lation, the timelines therein, and the penalties for non-
compliance with this Act. Announcements should be tar-
geted toward undocumented aliens and should empha-
size— 
(1) provisions in this Act that enhance border 
security and interior enforcement; 
(2) punishment for apprehension and forced re-
moval of undocumented aliens; and 
(3) legal methods of reentering the United 
States, including temporary work visas. 
(d) COOPERATION WITH OTHER GOVERNMENTS.— 
The Secretary of Homeland Security shall make all rea-
sonable attempts to cooperate with the governments of the 
countries from which the largest number of undocumented 
aliens originate in the implementation of this media cam-
paign. 
Æ 
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