101(a)(15)(H)(i)(b), if a determination or verification de-
scribed in clause (i) or (ii) is required with respect to the
petition. Fees collected under this clause shall be deposited
in the Treasury in accordance with section 286(t).’’.
(b) ESTABLISHMENT OF ACCOUNT; USE OF FEES.—
Section 286 of the Immigration and Nationality Act (8
U.S.C. 1356) is amended by adding at the end the fol-
lowing:
‘‘(t) 
H–1B 
EDUCATIONAL
CREDENTIAL
VERIFICATION ACCOUNT.—There is established in the
general fund of the Treasury a separate account, which
shall be known as the ‘H–1B Educational Credential
Verification Account’. Notwithstanding any other provi-
sion of law, there shall be deposited as offsetting receipts
into the account all fees collected under section
214(i)(3)(B)(iii). Amounts deposited into the account
shall remain available to the Secretary of State until ex-
pended to carry out section 214(i)(3)(B).’’.
SEC. 304. ANTI-FRAUD FEE.
(a) IMPOSITION OF FEE.—Section 214(c) of the Im-
migration and Nationality Act (8 U.S.C. 1184(c)) is
amended by adding at the end the following:
‘‘(10)(A) In addition to any other fees authorized by
law, the Attorney General shall impose an anti-fraud fee
on an employer filing a petition under paragraph (1)—
‘‘(i) initially to grant an alien nonimmigrant
status described in section 101(a)(15)(H)(i)(b); or
‘‘(ii) to obtain authorization for an alien having
such status to change employers.
‘‘(B) The amount of the fee shall be $100 for each
such petition.
‘‘(C) Fees collected under this paragraph shall be de-
posited in the Treasury in accordance with section
286(u).’’.
(b) ESTABLISHMENT OF ACCOUNT; USE OF FEES.—
Section 286 of the Immigration and Nationality Act (8
U.S.C. 1356), as amended by section 303 of this Act, is
further is amended by adding at the end the following:
‘‘(u) H–1B ANTI-FRAUD ACCOUNT.—
‘‘(1) IN GENERAL.—There is established in the
general fund of the Treasury a separate account,
which shall be known as the ‘H–1B Anti-fraud Ac-
count’. Notwithstanding any other provision of law,
there shall be deposited as offsetting receipts into
the 
account 
all 
fees 
collected 
under 
section
214(c)(10).
‘‘(2) USE OF FEES TO COMBAT FRAUD.—
‘‘(A) ATTORNEY GENERAL.—
‘‘(i) 
PROGRAMS
TO
ELIMINATE
FRAUD.—20 percent of amounts deposited
into the H–1B Anti-fraud Account shall
remain available to the Attorney General
until expended for programs and activities
to eliminate fraud by employers filing peti-
tions described in section 214(c)(9)(A) and
aliens who are the beneficiaries of such pe-
titions.
‘‘(ii) REMOVAL OF ALIENS.—20 per-
cent of amounts deposited into the H–1B
Anti-fraud Account shall remain available
to the Attorney General until expended for
the removal of H–1B nonimmigrants (as
defined in section 212(n)(4)(C)) who are
deportable under section 237(a)(1)(A) by
reason of having been found to be within
the class of aliens inadmissible under sec-
tion 212(a)(6)(C).
‘‘(B) SECRETARY OF STATE.—40 percent
of amounts deposited into the H–1B Anti-fraud
Account shall remain available to the Secretary
of State until expended for programs and activi-
ties to eliminate fraud by employers and aliens
described in subparagraph (A).
‘‘(C) JOINT
PROGRAMS.—20 percent of
amounts deposited into the H–1B Anti-fraud
Account shall remain available to the Attorney
General and the Secretary of State until ex-
pended for programs and activities conducted
by them jointly to eliminate fraud by employers
and aliens described in subparagraph (A).’’.
SEC. 305. ADDITIONAL REQUIREMENTS ON PETITIONING
EMPLOYERS.
Section 214(c) of the Immigration and Nationality
Act (8 U.S.C. 1184(c)), as amended by section 304 of this
Act, is further amended by adding at the end the fol-
lowing:
‘‘(11) The Attorney General may not approve any pe-
tition under paragraph (1) filed by an employer with re-
spect to an alien seeking to obtain or having the status
of a nonimmigrant under section 101(a)(15)(H)(i)(b) un-
less the employer satisfies the following requirements:
‘‘(A) The employer—
‘‘(i) is an institution of higher education
(as defined in section 101(a) of the Higher
Education Act of 1965), or a governmental or
nonprofit entity; or
‘‘(ii) maintains a place of business in the
United States that is licensed in accordance
with any applicable State or local business li-
censing requirements and is used exclusively for
business purposes.
‘‘(B) The employer—
‘‘(i) is a governmental entity;
‘‘(ii) has aggregate gross assets with a
value of not less than $250,000—
‘‘(I) in the case of an employer that is
a publicly held corporation, as determined
using its most recent report filed with the
Securities and Exchange Commission; or
‘‘(II) in the case of any other em-
ployer, as determined as of the date on
which the petition is filed pursuant to reg-
ulations promulgated by the Attorney Gen-
eral; or
‘‘(iii) provides documentation of business
activity pursuant to regulations promulgated by
the Attorney General.’’.
SEC. 306. REQUIRING FILING OF W–2 FORMS.
(a) IN GENERAL.—Section 212(n)(1) of the Immi-
gration and Nationality Act (8 U.S.C. 1182(n)(1)), as
amended by section 202 of this Act, is further amended
by inserting after subparagraph (H) the following:
‘‘(I) The employer will, with respect to each em-
ployee who is an alien admitted or provided status