124 
Act (8 U.S.C. 1324a(h)(3)), unless the alien’s 
eligibility for employment was first verified 
through the Alien Work Eligibility Verification 
System, as implemented by the TRUE Enforce-
ment and Border Security Act of 2005. 
‘‘(B) DEFINITIONS.—For the purposes of 
this paragraph: 
‘‘(i) The term ‘recruiting expense’ 
means any payment made to a third party 
to identify, recruit, or prepare an indi-
vidual for employment. 
‘‘(ii) The term ‘wages’ means all re-
muneration for employment, including the 
cash value of all remuneration (to include 
benefits) paid in any medium other than 
cash.’’. 
(b) 7-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 RECRUITING 
EXPENSE OR WAGES OF 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
125 
for the collection of such tax may be begun without 
assessment, at any time within 7 years after the re-
turn is filed.’’. 
(c) 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. 
(d) EFFECTIVE DATE.—The amendments made by 
subsections (a) and (b) shall apply to taxable years begin-
ning with the first taxable year beginning at least 365 
days after enactment of this Act. 
Subtitle E—Identification 
Document Integrity 
SEC. 441. CONSULAR IDENTIFICATION DOCUMENTS. 
(a) ACCEPTANCE OF FOREIGN IDENTIFICATION DOC-
UMENTS.— 
(1) IN
GENERAL.—For purposes of personal 
identification, no agency, commission, entity, or 
agent of the executive or legislative branches of the 
Federal Government may accept, acknowledge, rec-
ognize, or rely on any identification document issued 
by a foreign government, unless otherwise mandated
126 
by Federal law. For purposes of this section, an 
agent shall include: 
(A) a Federal contractor or grantee; or 
(B) an institution or entity exempted from 
Federal income taxation under the Internal 
Revenue Code of 1986. 
(2) EXCEPTIONS.— 
(A) IN GENERAL.—A person who is not a 
citizen or national of the United States may 
present for personal identification purposes an 
official identification document issued by a for-
eign government, or other foreign identification 
document recognized by treaty, if— 
(i) such noncitizen also simultaneously 
presents valid verifiable documentation of 
lawful presence in the United States issued 
by an agency of the Federal Government; 
(ii) reporting a violation of law or 
seeking government assistance in an emer-
gency; or 
(iii) such use is expressly permitted by 
Federal law. 
(B) NONAPPLICATION.—The provisions of 
paragraph (1) shall not apply to—
127 
(i) inspections of alien applicants for 
admission to the United States; or 
(ii) verification of personal identifica-
tion outside the United States. 
(3) LISTING
OF
ACCEPTABLE
DOCUMENTS.— 
The Secretary of Homeland Security shall issue, 
maintain in printed and electronic media, and dis-
seminate to the public at no cost an updated listing, 
compiled in consultation with the Secretary of State, 
and including sample facsimiles, of all acceptable 
Federal documents that satisfy the requirements of 
paragraph (2)(A). Such listing may, at the discre-
tion of the Secretary of Homeland Security, include 
a similar listing of documents establishing employ-
ment 
authorization 
or 
identity 
under 
section 
274A(b) of the Immigration and Nationality Act (8 
U.S.C. 1324a(b)). 
(b) ESTABLISHMENT OF PERSONAL IDENTITY.—Sec-
tion 274C of the Immigration and Nationality Act (8 
U.S.C. 1324c) is amended— 
(1) in subsection (a)— 
(A) by redesignating paragraph (6) as 
paragraph (7); and 
(B) by inserting after paragraph (5) the 
following new paragraph:
128 
‘‘(6) to use to establish personal identity, before 
any agent of the Federal Government, or before any 
agency of the Federal Government or of a State or 
any political subdivision therein, a travel or identi-
fication document issued by a foreign government 
that is not accepted by the Secretary of Homeland 
Security to establish personal identity for purposes 
of admission to the United States at a port of entry, 
except where a person who is not a citizen of the 
United States (A) simultaneously presents valid 
verifiable documentation of lawful presence in the 
United States issued by an agency of the Federal 
Government, or (B) is reporting a violation of law 
or seeking government assistance in an emergency, 
or (C) such use is expressly permitted by Federal 
law.’’; and 
(2) in subsection (d)— 
(A) 
by 
redesignating 
paragraphs 
(2) 
though (7) as paragraphs (3) through (8), re-
spectively; and 
(B) by inserting after paragraph (1) the 
following new paragraph: 
‘‘(2) CIVIL COMPLAINT PROCEDURE.— 
‘‘(A) The Secretary of Homeland Security 
shall establish procedures to file a written,
129 
signed complaint, which may be submitted in 
electronic form, alleging a violation of sub-
section (a). A complaint may be filed by a state 
or local government agency, or by a private 
party injured by a violation of subsection (a). 
‘‘(B) Each complaint filed shall be re-
viewed and a determination made as to whether 
the complaint, on its face, provides sufficient in-
formation to identify the entity and any persons 
claimed to be in violation of this section, to 
identify the prohibited activity, and whether the 
alleged violation occurred or is occurring within 
180 days of the date the complaint was filed. A 
notice of such determination shall be provided 
to the complainant. 
‘‘(C) If the review under paragraph (2) in-
dicates that sufficient information has been pro-
vided, the Secretary shall conduct a civil or 
criminal enforcement investigation. 
‘‘(D) The Secretary may authorize a law 
enforcement agency of the state or local juris-
diction in which a civil or criminal investigation 
is authorized to conduct or assist in such inves-
tigation.’’.
130 
(c) QUALIFIED IMMUNITY.—Actions taken in viola-
tion of subsection (a) of this section, or section 274C of 
the Immigration and Nationality Act (8 U.S.C. 1324c), 
as amended by subsection (b), shall be deemed outside the 
official capacity of the elected official or officer, employee, 
or agent of a Federal agency so acting. 
SEC. 442. MACHINE-READABLE TAMPER-RESISTANT IMMI-
GRATION DOCUMENTS. 
Section 303 of the Enhanced Border Security and 
Visa Entry Reform Act of 2002 (Public Law 107–173) 
(8 U.S.C. 1732) is amended— 
(1) in the header, by striking ‘‘ENTRY AND 
EXIT DOCUMENTS’’ and inserting ‘‘TRAVEL AND 
ENTRY
DOCUMENTS
AND
EVIDENCE
OF
STA-
TUS’’; 
(2) in subsection (b)(1)— 
(A) by striking ‘‘Not later than October 
26, 2004, the Attorney General’’ and inserting 
‘‘The Secretary of Homeland Security’’; and 
(B) by striking ‘‘visas and’’ each place it 
appears and inserting ‘‘visas, evidence of status, 
and’’; and 
(3) by striking subsection (d); and inserting 
after subsection (c) the following new subsections:
131 
‘‘(d) OTHER DOCUMENTS.—Not later than October 
26, 2007, every document, other than an interim docu-
ment, issued by the Department of Homeland Security, 
which may be used as evidence of immigrant, non-
immigrant, parole, asylee, or refugee status, shall be ma-
chine-readable, tamper-resistant, and incorporate a bio-
metric identifier to allow the Department of Homeland Se-
curity to electronically verify the identity and status of the 
alien. 
‘‘(e) AUTHORIZATION OF APPROPRIATIONS.— 
‘‘(1) IN GENERAL.—There are authorized to be 
appropriated such sums as may be necessary to 
carry out this section, including reimbursements to 
international and domestic standards organizations. 
‘‘(2) FEE.—During any fiscal year for which 
appropriations sufficient to issue documents de-
scribed in subsection (d) have not been made by 
Congress, the Secretary is authorized to implement 
and collect a fee sufficient to cover the direct cost 
of issuance of such document from the alien to 
whom the document will be issued. 
‘‘(3) EXCEPTION.—The fee described in para-
graph (2) may not be levied against nationals of a 
foreign state, where the Secretary has determined 
that the total estimated population of such state who
132 
are unlawfully present in the United States does not 
exceed 3,000 aliens.’’. 
SEC. 443. BIRTH CERTIFICATES. 
(a) MINIMUM STANDARDS FOR FEDERAL RECOGNI-
TION.— 
(1) IN GENERAL.—A Federal agency may not 
accept, for any official purpose, a birth certificate 
issued by a State to any person unless the State sat-
isfies the requirements of this section. 
(2) STATE CERTIFICATIONS.—The Secretary of 
Homeland Security shall determine whether a State 
is meeting the requirements of this section based on 
certifications made by the State to the Secretary. 
Such certifications shall be made at such times and 
in such manner as the Secretary, in consultation 
with the Secretary of Health and Human Services, 
may prescribe by regulation. 
(3) MINIMUM DOCUMENT STANDARDS.— 
(A) IN GENERAL.—Each birth certificate 
issued to a person by the State shall be printed 
on safety paper and shall include the seal of the 
issuing custodian of record and such other fea-
tures as the Secretary determines necessary to 
prevent tampering, counterfeiting, or otherwise 
duplicating the birth certificate for fraudulent
133 
purposes. The Secretary may not require birth 
certificates issued by all States to conform to a 
single design. 
(B) ELECTRONIC ISSUANCE AND TRACKING 
SYSTEM.—The Secretary of Homeland Security, 
in consultation with the Secretary of Health 
and Human Services and the Commissioner of 
Social Security, shall develop an electronic sys-
tem for issuing and tracking birth certificates 
so that entities requiring such documents can 
quickly confirm their validity. 
(4) MINIMUM ISSUANCE STANDARDS.— 
(A) IN GENERAL.—Before issuing an au-
thenticated copy of a birth certificate of any 
child, a State shall require the requestor to pro-
vide, and shall verify— 
(i) the name of the child that will ap-
pear on the birth certificate; 
(ii) the date and location of the child’s 
birth; 
(iii) the maiden name of the child’s 
mother; and 
(iv) substantial proof of the reques-
tor’s identity.
134 
(B) ISSUANCE TO PERSONS NOT NAMED 
ON
BIRTH
CERTIFICATE.—A State shall not 
issue a birth certificate to a requestor who is 
not named on the birth certificate unless the re-
questor presents legal authorization in support 
of the request. 
(C) ISSUANCE TO FAMILY MEMBERS.—Not 
later than 1 year after the date of enactment of 
this Act, the Secretary, in consultation with the 
Secretary of Health and Human Services and 
appropriate State representatives, shall estab-
lish minimum standards for issuance of a birth 
certificate to specific family members, their au-
thorized representatives, and others who dem-
onstrate that the certificate is needed for the 
protection of the requestor’s personal or prop-
erty rights. 
(D) WAIVERS.—A State may waive the re-
quirements set forth in subparagraphs (A) 
through (C) in exceptional circumstances, such 
as the incapacitation of the registrant. 
(E) 
APPLICATION
BY
ELECTRONIC 
MEANS.—A State shall employ third party 
verification, or equivalent verification, of the 
identity of the requestor for applications by
135 
electronic means, through the mail, or by phone 
or fax. 
(F) VERIFICATION
OF
DOCUMENTS.—A 
State shall verify the documents used to provide 
proof of identity of the requestor. 
(5) EFFECTIVE
DATE.—This subsection shall 
take effect on May 11, 2008. 
(b) APPLICABILITY
OF MINIMUM STANDARDS
TO 
LOCAL GOVERNMENTS.—The minimum standards set 
forth in subsection (a) for birth certificates issued by a 
State shall apply to birth certificates issued by a local gov-
ernment in the State. It shall be the responsibility of the 
State to ensure that local governments in the State comply 
with the minimum standards. 
(c) OTHER REQUIREMENTS.—When issuing and ad-
ministering birth certificates, each State shall— 
(1) establish and implement minimum building 
security standards for State and local vital record 
offices; 
(2) restrict public access to birth certificates 
and information gathered in the issuance process to 
ensure that access is restricted to entities with which 
the State has a binding privacy protection agree-
ment;
136 
(3) subject all persons with access to vital 
records to appropriate security clearance require-
ments; 
(4) establish fraudulent document recognition 
training programs for appropriate employees en-
gaged in the issuance process; 
(5) establish and implement internal operating 
system standards for paper and for electronic sys-
tems; 
(6) establish a central database that can pro-
vide interoperative data exchange with other States 
and with Federal agencies, subject to privacy restric-
tions and confirmation of the authority and identity 
of the requestor; 
(7) ensure that birth and death records are 
matched in a comprehensive and timely manner, and 
that all electronic birth records and paper birth cer-
tificates of decedents are marked deceased; and 
(8) cooperate with the Secretary in the imple-
mentation of electronic verification of vital events 
under subsection (f). 
(d) VERIFICATION OF BIRTH RECORDS PROVIDED IN 
SOCIAL SECURITY APPLICATIONS.—