(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 
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 
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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 purposes of carrying out any enforcement activi-
ties of such Administration or Department with re-
spect to such employers or individuals.’’. 
(B) RECORDKEEPING.—Paragraph (4) of 
section 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. 
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(2) The amendments made by subsections (a) 
and (b) shall apply to taxable years beginning after 
December 31, 2007. 
SEC. 3. MODIFICATION OF BASIC PILOT PROGRAM FOR EM-
PLOYMENT ELIGIBILITY VERIFICATION. 
(a) MAKING PERMANENT.—Subsection (b) of section 
401 of the Illegal Immigration Reform and Immigrant Re-
sponsibility Act of 1996 (8 U.S.C. 1324a note) is amended 
by striking the last sentence. 
(b) APPLICATION TO CURRENT EMPLOYEES.— 
(1) VOLUNTARY ELECTION.—The first sentence 
of section 402(a) of such Act is amended to read as 
follows: ‘‘Any person or other entity that conducts 
any hiring (or recruitment or referral) in a State or 
employs any individuals in a State may elect to par-
ticipate in a pilot program.’’. 
(2) BENEFIT
OF
REBUTTABLE
PRESUMP-
TION.—Paragraph (1) of section 402(b) of such Act 
is amended by adding at the end the following: ‘‘If 
a person or other entity is participating in a pilot 
program and obtains confirmation of identity and 
employment eligibility in compliance with the terms 
and conditions of the program with respect to indi-
viduals employed by the person or entity, the person 
or entity has established a rebuttable presumption 
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that the person or entity has not violated section 
274A(a)(2) with respect to such individuals.’’. 
(3) SCOPE OF ELECTION.—Subparagraph (A) 
of section 402(c)(2) of such Act is amended to read 
as follows: 
‘‘(A) IN GENERAL.—Any electing person or 
other entity may provide that the election under 
subsection (a) shall apply (during the period in 
which the election is in effect)— 
‘‘(i) to all its hiring (and all recruit-
ment or referral); 
‘‘(ii) to all its hiring (and all recruit-
ment or referral and all individuals em-
ployed by the person or entity); 
‘‘(iii) to all its hiring (and all recruit-
ment or referral) in one or more States or 
one or more places of hiring (or recruit-
ment or referral, as the case may be); or 
‘‘(iv) to all its hiring (and all recruit-
ment or referral and all individuals em-
ployed by the person or entity) in one or 
more States or one or more place of hiring 
(or recruitment or referral or employment, 
as the case may be).’’. 
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(4) PROCEDURES FOR PARTICIPANTS IN BASIC 
PILOT PROGRAM.—Subsection (a) of section 403 of 
such Act is amended— 
(A) in the matter preceding paragraph (1), 
by inserting ‘‘or continued employment in the 
United States’’ after ‘‘United States’’; and 
(B) in paragraph (3)— 
(i) in subparagraph (A), by striking 
all that follows ‘‘(as specified by the Sec-
retary of Homeland Security)’’ and insert-
ing ‘‘after the date of the hiring, or re-
cruitment or referral, in the case of inquir-
ies made pursuant to a hiring, recruitment 
or referral (and not of previously hired in-
dividuals).’’; and 
(ii) in subparagraph (B), by striking 
‘‘such 3 working days’’ and inserting ‘‘the 
specified period’’. 
(c) APPLICATION
TO JOB APPLICANTS.—Section 
402(c)(2) of such Act is amended by adding at the end 
the following: 
‘‘(C) JOB OFFER MAY BE MADE CONDI-
TIONAL
ON
FINAL
CONFIRMATION
BY
E- 
VERIFY.—A person or other entity that elects to 
participate in the basic pilot program described 
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in section 403(a) (known as the ‘E-Verify pro-
gram’) may offer a prospective employee an em-
ployment 
position 
conditioned 
on 
final 
verification of the identity and employment eli-
gibility of the employee using the employment 
eligibility confirmation system established under 
section 404.’’. 
Æ 
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