I 
109TH CONGRESS 
2D SESSION 
H. R. 6183 
To amend title II of the Social Security Act to provide for employer data 
sharing with the Department of Homeland Security regarding employers 
of employees with mismatched social security account numbers. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 26, 2006 
Mr. DAVIS of Kentucky (for himself and Mr. MCCAUL of Texas) introduced 
the following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend title II of the Social Security Act to provide 
for employer data sharing with the Department of Home-
land Security regarding employers of employees with mis-
matched social security account numbers. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No Match Immigration 
Enforcement Act of 2006’’. 
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SEC. 2. EMPLOYER DATA SHARING WITH DEPARTMENT OF 
HOMELAND SECURITY REGARDING EMPLOY-
ERS OF EMPLOYEES WITH MISMATCHED SO-
CIAL SECURITY ACCOUNT NUMBERS. 
(a) IN GENERAL.—Section 205(c)(2) of the Social 
Security Act (42 U.S.C. 405(c)) is amended by adding at 
the end the following new paragraph: 
‘‘(I) The Secretary of Homeland Security, in con-
sultation with the Commissioner of Social Security, shall 
establish by regulation an employer data-sharing program 
providing for the sharing of data by the Commissioner 
with such Secretary. Under the employer data-sharing 
program, the Commissioner shall, at the request of such 
Secretary, provide such Secretary with— 
‘‘(i) a list of the names and addresses of those 
employers who are determined by the Commissioner 
to have employed, during any period to which the re-
quest relates, any employee whose social security ac-
count number, as provided to the employer, did not 
match relevant records otherwise maintained by the 
Commissioner, and 
‘‘(ii) the number of instances occurring during 
such period of the employment by each such em-
ployer of such an employee.’’. 
(b) DISCLOSURE OF TAX RETURN INFORMATION FOR 
EMPLOYER DATA-SHARING PROGRAM.— 
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(1) AUTHORITY FOR COMMISSIONER OF SOCIAL 
SECURITY TO DISCLOSE INFORMATION.—Subsection 
(l) of section 6103 of the Internal Revenue Code of 
1986 (relating to disclosure of returns and return 
information for purposes other than tax administra-
tion) is amended by adding at the end the following 
new paragraph: 
‘‘(21) DISCLOSURE
OF
CERTAIN
RETURN
IN-
FORMATION
FOR
PURPOSES
OF
EMPLOYER
DATA- 
SHARING
PROGRAM
REGARDING
MISMATCHED
SO-
CIAL SECURITY ACCOUNT NUMBERS.— 
‘‘(A) IN GENERAL.—Upon written request 
of the Secretary of Homeland Security to the 
Commissioner of Social Security under the em-
ployer data-sharing program established under 
subparagraph (I) of section 205(c)(2) of the So-
cial Security Act, information described in such 
subparagraph relating to any employer shall be 
disclosed to such Secretary in accordance with 
the regulations prescribed under such program. 
‘‘(B) RESTRICTION ON DISCLOSURE.—In-
formation disclosed under subparagraph (A) 
may be used by officers and employees of the 
Department of Homeland Security only for the 
purposes of, and to the extent necessary in, the 
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employer 
data-sharing 
program 
established 
under section 205(c)(2)(I) of the Social Secu-
rity Act.’’. 
(2) RECORDS
OF
INSPECTION
AND
DISCLO-
SURE.— 
(A) EXEMPTION FOR SECRETARY OF THE 
TREASURY
FROM
SYSTEM
OR
RECORD-
KEEPING.—Subparagraph 
(A) 
of 
section 
6103(p)(3) of such Code (relating to system of 
recordkeeping) is amended by striking ‘‘or 
(18)’’ and inserting ‘‘(18), or (21)’’. 
(B) DEPARTMENT
OF
HOMELAND
SECU-
RITY
REQUIRED
TO
SAFEGUARD
INFORMA-
TION.—Paragraph (4) of section 6103(p) of 
such Code (relating to safeguards) is amended 
by striking ‘‘or (17)’’ and inserting ‘‘(17), or 
(21)’’. 
(C) PROCEDURES REQUIRED OF DEPART-
MENT OF HOMELAND SECURITY UPON COMPLE-
TION OF USE OF INFORMATION.—Clause (ii) of 
section 6103(p)(4)(F) of such Code (relating to 
procedures upon completion of use of returns or 
return information) is amended by striking ‘‘or 
(17)’’ and inserting ‘‘(17), or (21)’’. 
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(c) EFFECTIVE DATE.—The Secretary of Homeland 
Security shall establish the employer data-sharing pro-
gram described in section 205(c)(2)(I) of the Social Secu-
rity Act (added by this section) not later than 90 days 
after the date of the enactment of this Act. 
Æ 
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