vidual is authorized to be employed in 
the United States. 
‘‘(G) REFUNDS
DENIED.—No refund of 
any tax imposed by this shall be made to any 
individual for any taxable year during any por-
tion of which such individual is employed in the 
United States without being authorized to be so 
employed. 
‘‘(H) SPECIAL RULES.— 
‘‘(i) PROTECTION FROM LIABILITY.— 
No employer shall be civilly or criminally 
liable under any law for any action taken 
in good faith reliance on information pro-
vided by the Secretary or the Secretary of 
Homeland Security with respect to any in-
dividual’s eligibility to be employed in the 
United States. 
‘‘(ii) TIMELY
MAILING
TREATED
AS 
TIMELY
NOTICE.—Rules similar to the 
rules of section 7502 shall apply for pur-
poses of this section. 
‘‘(iii) LAST KNOWN ADDRESS OF EM-
PLOYEE.—Any notice required to be pro-
vided to an employee under this section 
shall be sufficient if mailed to the employee 
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at the last known address of the em-
ployee.’’. 
(b) CONFORMING AMENDMENT.—Paragraph (4) of 
section 6103(p) of such Code is amended by striking ‘‘(5) 
or (7)’’ each place it appears and inserting ‘‘(5), (7), or 
(9)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns received more than 180 
days after the date of the enactment of this Act. 
Subtitle F—Miscellaneous 
SEC. 361. SHARING OF SOCIAL SECURITY DATA FOR IMMI-
GRATION ENFORCEMENT PURPOSES. 
(a) SOCIAL SECURITY ACCOUNT NUMBERS.—Section 
264(f) of the Immigration and Nationality Act (8 U.S.C. 
1304(f)) is amended to read as follows: 
‘‘(f) Notwithstanding any other provision of law (in-
cluding section 6103 of the Internal Revenue Code of 
1986), the Secretary of Homeland Security, the Secretary 
of Labor, and the Attorney General are authorized to re-
quire an individual to provide the individual’s social secu-
rity account number for purposes of inclusion in any 
record of the individual maintained by either such Sec-
retary or the Attorney General, or of inclusion in any ap-
plication, document, or form provided under or required 
by the immigration laws.’’. 
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(b) EXCHANGE OF INFORMATION.—Section 290(c) of 
the Immigration and Nationality Act (8 U.S.C. 1360(c)) 
is amended by striking paragraph (2) and inserting the 
following new paragraphs: 
‘‘(2)(A) Notwithstanding any other provision of 
law (including section 6103 of the Internal Revenue 
Code of 1986), if earnings are reported on or after 
January 1, 1997, to the Social Security Administra-
tion on a social security account number issued to 
an alien not authorized to work in the United 
States, the Commissioner of Social Security shall 
provide the Secretary of Homeland Security with in-
formation regarding the name, date of birth, and ad-
dress of the alien, the name and address of the per-
son reporting the earnings, and the amount of the 
earnings. 
‘‘(B) The information described in subpara-
graph (A) shall be provided in an electronic form 
agreed upon by the Commissioner and the Secretary. 
‘‘(3)(A) Notwithstanding any other provision of 
law (including section 6103 of the Internal Revenue 
Code of 1986), if a social security account number 
was used with multiple names, the Commissioner of 
Social Security shall provide the Secretary of Home-
land Security with information regarding the name, 
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date of birth, and address of each individual who 
used that social security account number, and the 
name and address of the person reporting the earn-
ings for each individual who used that social security 
account number. 
‘‘(B) The information described in subpara-
graph (A) shall be provided in an electronic form 
agreed upon by the Commissioner and the Secretary 
for the sole purpose of enforcing the immigration 
laws. 
‘‘(C) The Secretary, in consultation with the 
Commissioner, may limit or modify the requirements 
of this paragraph, as appropriate, to identify the 
cases posing the highest possibility of fraudulent use 
of social security account numbers related to viola-
tion of the immigration laws. 
‘‘(4)(A) Notwithstanding any other provision of 
law (including section 6103 of the Internal Revenue 
Code of 1986), if more than one person reports 
earnings for an individual during a single tax year, 
the Commissioner of Social Security shall provide 
the Secretary of Homeland Security information re-
garding the name, date of birth, and address of the 
individual, and the name and address of the each 
person reporting earnings for that individual. 
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‘‘(B) The information described in subpara-
graph (A) shall be provided in an electronic form 
agreed upon by the Commissioner and the Secretary 
for the sole purpose of enforcing the immigration 
laws. 
‘‘(C) The Secretary, in consultation with the 
Commissioner, may limit or modify the requirements 
of this paragraph, as appropriate, to identify the 
cases posing the highest possibility of fraudulent use 
of social security account numbers related to viola-
tion of the immigration laws. 
‘‘(5)(A) The Commissioner of Social Security 
shall perform, at the request of the Secretary of 
Homeland Security, a search or manipulation of 
records held by the Commissioner if the Secretary 
certifies that the purpose of the search or manipula-
tion is to obtain information that is likely to assist 
in identifying individuals (and their employers) who 
are using false names or social security account 
numbers, who are sharing a single valid name and 
social security account number among multiple indi-
viduals, who are using the social security account 
number of a person who is deceased, too young to 
work, or not authorized to work, or who are other-
wise engaged in a violation of the immigration laws. 
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