(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. 
(2) The amendments made by subsections (a) 
and (b) shall apply to taxable years beginning after 
December 31, 2015. 
SEC. 3. MODIFICATION OF E-VERIFY PROGRAM. 
(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 
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employs any individuals in a State may elect to par-
ticipate in the E-Verify 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 the E- 
Verify Program and obtains confirmation of identity 
and employment eligibility in compliance with the 
terms and conditions of the program with respect to 
individuals employed by the person or entity, the 
person or entity has established a rebuttable pre-
sumption that the person or entity has not violated 
section 274A(a)(2) with respect to such individ-
uals.’’. 
(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); 
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‘‘(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).’’. 
(4) PROCEDURES
FOR
PARTICIPANTS
IN
E- 
VERIFY 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-
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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 E-Verify Program may offer 
a prospective employee an employment position 
conditioned on final verification of the identity 
and employment eligibility of the employee 
using the employment eligibility confirmation 
system established under section 404.’’. 
Æ 
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