105 
the mailing of the notice, the amount as-
sessed shall be two-thirds of the face value 
of the bond. 
(viii) If compliance does not occur 
within 180 days after the mailing of the 
notice, the amount assessed shall be 100 
percent of the face value of the bond. 
(ix) All penalty fees shall be paid by 
the surety within 45 days after the end of 
such 180-day period. 
(B) The Secretary of Homeland Security 
may waive the penalty fees or extend the period 
for payment or both, if— 
(i) a written request is filed with the 
Secretary; and 
(ii) the bail agent or surety provides 
evidence satisfactory to the Secretary that 
diligent efforts were made to effect compli-
ance of the visa holder. 
(C) COMPLIANCE; EXONERATION; LIMITA-
TION OF LIABILITY.— 
(i) COMPLIANCE.—The bail agent or 
surety shall have the absolute right to lo-
cate, apprehend, arrest, detain, and sur-
render any visa holder, wherever he or she
106 
may be found, who violates any of the 
terms and conditions of the visa or bond. 
(ii) EXONERATION.—Upon satisfying 
any of the requirements of the bond, the 
surety shall be completely exonerated. 
(iii) LIMITATION OF LIABILITY.—The 
total liability on any undertaking shall not 
exceed the face amount of the bond. 
SEC. 609. RELEASE OF ALIENS IN REMOVAL PROCEEDINGS. 
(a) IN GENERAL.—Section 236(a)(2) of the Immi-
gration and Nationality Act (8 U.S.C. 1226(a)(2)) is 
amended to read as follows: 
‘‘(2) subject to section 241(a)(8), may release 
the alien on bond of at least $10,000, with security 
approved by, and containing conditions prescribed 
by, the Secretary of Homeland Security, but the 
Secretary shall not release the alien on or to his own 
recognizance unless an order of an immigration 
judge expressly finds that the alien is not a flight 
risk and is not a threat to the United States; and’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect on the date of the enact-
ment of this Act.
107 
SEC. 610. DETENTION OF ALIENS DELIVERED BY BONDS-
MEN. 
(a) IN GENERAL.—Section 241(a) of the Immigra-
tion and Nationality Act (8 U.S.C. 1231(a)) is amended 
by adding at the end the following: 
‘‘(8) EFFECT
OF
PRODUCTION
OF
ALIEN
BY 
BONDSMAN.—Notwithstanding any other provision 
of law, the Secretary of Homeland Security shall 
take into custody any alien subject to a final order 
of removal, and cancel any bond previously posted 
for the alien, if the alien is produced within the pre-
scribed time limit by the obligor on the bond. The 
obligor on the bond shall be deemed to have substan-
tially performed all conditions imposed by the terms 
of the bond, and shall be released from liability on 
the bond, if the alien is produced within such time 
limit.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect on the date of the enact-
ment of this Act and shall apply to all immigration bonds 
posted before, on, or after such date.
108 
TITLE VII—CITIZENSHIP 
REFORM 
SEC. 701. CITIZENSHIP AT BIRTH FOR CHILDREN OF NON- 
CITIZEN, 
NON-PERMANENT 
RESIDENT 
ALIENS. 
(a) IN GENERAL.—Section 101 of the Immigration 
and Nationality Act (8 U.S.C. 1101) is amended by insert-
ing after subsection (c) the following new subsection: 
‘‘(d) For purposes of section 301(a), a person born 
in the United States shall be considered as ‘subject to the 
jurisdiction of the United States’ if— 
‘‘(1) the child was born in wedlock in the 
United States to a parent either of whom is (A) a 
citizen or national of the United States, or (B) an 
alien who is lawfully admitted for permanent resi-
dence and maintains his or her residence (as defined 
in subsection (a)(33)) in the United States; or 
‘‘(2) the child was born out of wedlock in the 
United States to a mother who is (A) a citizen or 
national of the United States, or (B) an alien who 
is lawfully admitted for permanent residence and 
maintains her residence in the United States. 
For purposes of this subsection, a child is considered to 
be ‘born in wedlock’ only if both parents are married to
109 
each other and parents are not considered to be married 
if such marriage is only a common law marriage.’’. 
(b) CONFORMING
AMENDMENT.—Section 301 of 
such Act (8 U.S.C. 1401) is amended by inserting ‘‘(as 
defined in section 101(d))’’ after ‘‘subject to the jurisdic-
tion thereof’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to aliens born on or after the date 
of the enactment of this Act. 
SEC. 702. SANCTIONS FOR ACTS VIOLATING THE OATH OF 
RENUNCIATION AND ALLEGIANCE.. 
(a) IN GENERAL.—Subject to subsection (b), each of 
the following acts performed by a naturalized citizen of 
the United States is deemed a violation of the Oath of 
Renunciation and Allegiance that was taken voluntarily by 
the citizen and are subject to a fine of $10,000, imprison-
ment for one year, or both: 
(1) Voting in an election of the foreign state in 
which the persons were previously a subject or cit-
izen. 
(2) Running for elective office of the foreign 
state in which the persons were previously a subject 
or citizen. 
(3) Serving in any government body (executive, 
legislative, or judicial, national, provincial, or local)
110 
of the foreign state in which the persons were pre-
viously a subject or citizen. 
(4) Using the passport of the foreign state in 
which the persons were previously a subject or cit-
izen. 
(5) Taking an oath of allegiance to the foreign 
state in which the persons were previously a subject 
or citizen. 
(6) Serving in the armed forces of the foreign 
state in which the persons were previously a subject 
or citizen. 
(b) EXCEPTION AUTHORITY.—In exceptional cases a 
naturalized citizen may obtain a waiver and exemption 
from the sanction imposed by subsection (a) with respect 
to an act if the Secretary of State (or in the case of an 
act described in subsection (a)(6), the Secretary of De-
fense) determines that the act is in the national interest 
of the United States. Such waivers shall be granted in ad-
vance on a case-by-case basis by the Secretary involved. 
(c) INFORMING APPLICANTS FOR CITIZENSHIP THAT 
THE UNITED STATES CONCERNING SANCTIONS.—The 
Secretary of Homeland Security shall inform applicants 
for United States citizenship of the provisions of this sec-
tion and shall incorporate knowledge and understanding
111 
of these provisions into the history and government test 
that applicants are required to complete for citizenship. 
(d) EFFECTIVE DATE.—Subsection (a) shall apply to 
acts performed on or after the date of the enactment of 
this Act. 
SEC. 703. POLICY OF DISCOURAGEMENT OF DUAL/MUL-
TIPLE CITIZENSHIP. 
The Secretary of State shall revise the 1990 memo-
randa and directives on dual citizenship and dual nation-
ality and return to the traditional policy of the Depart-
ment of State of viewing dual/multiple citizenship as prob-
lematic and as something to be discouraged not encour-
aged. 
SEC. 704. INFORMING BIRTH NATIONS OF THEIR PREVIOUS 
CITIZENS’ NEW STATUS AS AMERICAN CITI-
ZENS. 
(a) IN GENERAL.—In the case of an individual who 
formerly a native of a foreign state and who is naturalized 
as a citizen of the United States, the Secretary of State 
shall provide for notice to consular officials of such foreign 
state— 
(1) of the fact of such naturalization and that 
such individual is no longer subject to that states’s 
jurisdiction; and
112 
(2) that the United State rejects the doctrine 
‘‘perpetual allegiance’’. 
(b) EFFECTIVE DATE.—Subsection (a) applies to in-
dividuals naturalized on or after the date of the enactment 
of this Act. 
TITLE VIII—WAGES PAID TO 
UNAUTHORIZED ALIENS 
SEC. 801. CLARIFICATION THAT WAGES PAID TO UNAU-
THORIZED ALIENS MAY NOT BE DEDUCTED 
FROM GROSS INCOME. 
(a) IN GENERAL.—Subsection (c) of section 162 of 
the Internal Revenue Code of 1986 (relating to illegal 
bribes, kickbacks, and other payments) is amended by 
adding at the end the following new paragraph: 
‘‘(4) WAGES PAID TO OR ON BEHALF OF UNAU-
THORIZED ALIENS.— 
‘‘(A) IN GENERAL.—No deduction shall be 
allowed under subsection (a) for any wage paid 
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
113 
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 basic pilot 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) 6-YEAR LIMITATION ON ASSESSMENT AND COL-
LECTION.—Subsection (c) of section 6501 of such Code 
(relating to exceptions) is amended by adding at the end 
the following new paragraph: 
‘‘(10) 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.’’.
114 
(c) USE OF DOCUMENTATION FOR ENFORCEMENT 
PURPOSES.—Section 274A of the Illegal Immigration Re-
form and Immigrant Responsibility Act of 1996 is amend-
ed— 
(1) in subparagraph (b)(5), by inserting ‘‘, sec-
tion 162(c)(4) of the Internal Revenue Code of 
1986,’’ after ‘‘enforcement of this chapter’’; 
(2) in subparagraph (d)(2)(F), by inserting ‘‘, 
section 162(c)(4) of the Internal Revenue Code of 
1986,’’ after ‘‘enforcement of this chapter’’; 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.—The Commis-
sioner of Social Security shall make available to the Com-
missioner of Internal Revenue any information related to 
the investigation and enforcement of section 162(c)(4) of 
the Internal Revenue Code of 1986, including any no- 
match letter and any information in the suspense earnings 
file. 
(e) EFFECTIVE DATE.— 
(1) Except as provided in paragraph (2), this 
section and the amendments made by this section 
shall take effect on the date of the enactment of this 
Act.
115 
(2) The amendments made by subsections (a) 
and (b) shall apply to taxable years beginning after 
December 31, 2005. 
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