pursuant to such section 274A for employing 
such unauthorized aliens. 
(B) LIMIT ON APPLICABILITY.—The pro-
tections for employers and aliens under sub-
paragraph (A) shall not apply if the aliens or 
employers submit employment records that are 
determined to be fraudulent. 
(h) ADMINISTRATIVE AND JUDICIAL REVIEW.— 
(1) IN GENERAL.—Any administrative or judi-
cial review of a determination regarding an applica-
tion for provisional immigrant status shall comply 
with the requirements under this subsection. 
(2) ADMINISTRATIVE REVIEW.— 
(A) SINGLE
LEVEL
OF
APPELLATE
RE-
VIEW.—The Secretary shall establish an appel-
late authority to provide for a single level of ad-
ministration appellate review of a final agency 
determination. 
(B) STANDARD FOR REVIEW.—An admin-
istrative appellate review established under sub-
paragraph (A) shall be based solely upon— 
(i) the administrative record estab-
lished at the time of the determination re-
garding the application; and 
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(ii) any additional or newly discovered 
evidence that was not available at the time 
of a final agency determination. 
(3) JUDICIAL REVIEW.—Judicial review of a de-
termination under this section shall be limited to the 
review of an order of removal under section 242 of 
the Immigration and Nationality Act (8 U.S.C. 
1252). 
(i) DISCLOSURES AND PRIVACY.— 
(1) PROHIBITED DISCLOSURES.—Except as oth-
erwise provided in this subsection, no officer or em-
ployee of any Federal agency may— 
(A) use the information furnished in an 
application for lawful status under this section 
or section 245B of the Immigration and Na-
tionality Act, as added by section 102, for any 
purpose other than to make a determination on 
any application by the alien for any immigra-
tion benefit or protection; 
(B) make any publication through which 
information furnished by any particular appli-
cant can be identified; or 
(C) permit anyone other than the sworn of-
ficers, employees, and contractors of such agen-
cy or of another entity approved by the Sec-
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retary to examine any individual application for 
lawful status under this section or such section 
245B. 
(2) REQUIRED
DISCLOSURES.—The Secretary 
shall provide the information furnished in an appli-
cation filed under this section or section 245B of the 
Immigration and Nationality Act, as added by sec-
tion 102, and any other information derived from 
such furnished information to— 
(A) a law enforcement agency, intelligence 
agency, national security agency, a component 
of the Department of Homeland Security, 
court, or grand jury, consistent with law, in 
connection with— 
(i) a criminal investigation or prosecu-
tion of any felony not related to the appli-
cant’s immigration status; or 
(ii) a national security investigation or 
prosecution; and 
(B) an official coroner for purposes of af-
firmatively identifying a deceased individual, 
whether or not the death of such individual re-
sulted from a crime. 
(3) AUDITING AND EVALUATION OF INFORMA-
TION.—The Secretary may— 
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(A) audit and evaluate information fur-
nished as part of any application filed under 
this section or section 245B of the Immigration 
and Nationality Act, as added by section 102, 
for purposes of identifying immigration fraud or 
fraud schemes; and 
(B) use any evidence detected by means of 
audits and evaluations for purposes of inves-
tigating, prosecuting, referring for prosecution, 
or denying or terminating immigration benefits. 
(4) PRIVACY AND CIVIL LIBERTIES.— 
(A) IN GENERAL.—The Secretary, in ac-
cordance with paragraph (1), shall require ap-
propriate administrative and physical safe-
guards to protect the security, confidentiality, 
and integrity of personally identifiable informa-
tion collected, maintained, and disseminated 
pursuant to this section and section 245B of 
the Immigration and Nationality Act, as added 
by section 102. 
(B) ASSESSMENTS.—Notwithstanding the 
privacy requirements set forth in section 222 of 
the Homeland Security Act (6 U.S.C. 142) and 
the E–Government Act of 2002 (Public Law 
107–347), the Secretary shall conduct a privacy 
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impact assessment and a civil liberties impact 
assessment of the legalization program estab-
lished under this section and section 245B of 
the Immigration and Nationality Act during the 
pendency of the final regulations to be issued 
pursuant to subsection (j). 
(j) RULEMAKING.—Not later than 1 year after the 
date of the enactment of this Act, the Secretary shall issue 
final regulations to implement this section. 
SEC. 102. ADJUSTMENT TO PERMANENT RESIDENT STATUS. 
(a) IN GENERAL.—Chapter 5 of title II of the Immi-
gration and Nationality Act (8 U.S.C. 1255 et seq.) is 
amended by inserting after section 245A the following: 
‘‘SEC. 245B. ADJUSTMENT TO PERMANENT RESIDENT STA-
TUS FOR ALIEN TAXPAYERS. 
‘‘(a) IN GENERAL.—Except as provided in subsection 
(b), and not earlier than 5 years after the date of the en-
actment of the Undocumented Taxpayers Opportunity Act 
of 2019, the Secretary shall adjust the status of an alien 
granted provisional immigrant status to that of an alien 
lawfully admitted for permanent residence if the Secretary 
determines that the following requirements are satisfied: 
‘‘(1) QUALIFYING
TAX
PAYMENT.—Except as 
provided in paragraph (3), the alien, applicant has 
a tax liability that is greater than $0 which has been 
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assessed and paid for each of the 3 immediately pre-
ceding taxable years. 
‘‘(2) EVIDENCE.—An alien may demonstrate 
compliance with the requirement under paragraph 
(1) by submitting to the Secretary— 
‘‘(A) the tax returns of the alien for the 5 
taxable years immediately preceding the date of 
alien’s application; 
‘‘(B) documentation that may be submitted 
under subsection (e)(4); or 
‘‘(C) any other documentation designated 
by the Secretary for such purpose. 
‘‘(3) EXTRAORDINARY CIRCUMSTANCES.— 
‘‘(A) IN GENERAL.—In determining wheth-
er an alien has met the requirement under 
paragraph (1), the Secretary may credit the 
alien with not more than 1 taxable year of com-
pliance with paragraph (1) to meet such re-
quirement if the alien was unable to satisfy a 
tax liability for not more than 1 taxable year 
due to— 
‘‘(i) pregnancy, disabling injury, or 
disease established by the alien through 
medical records; 
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‘‘(ii) illness, disease, or other special 
needs of the alien’s child established by the 
alien through medical records; and 
‘‘(iii) termination from employment, if 
the Secretary determines that— 
‘‘(I) the termination was without 
just cause; and 
‘‘(II) the alien was unable to find 
alternative employment after a rea-
sonable job search. 
‘‘(B) EFFECT OF DETERMINATION.—A de-
termination under subparagraph (A)(iii), with 
respect to an alien, shall not be conclusive, 
binding, or admissible in a separate or subse-
quent judicial or administrative action or pro-
ceeding between the alien and a current or 
prior employer of the alien or any other party. 
‘‘(4) APPLICATION PERIOD.—The alien applies 
for adjustment of status before the expiration of the 
alien’s provisional immigrant status. 
‘‘(5) FINE.—The alien pays a fine of $400 to 
the Secretary, which shall be deposited into the Im-
migration Examinations Fee Account pursuant to 
section 286(m). 
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‘‘(b) GROUNDS FOR DENIAL OF ADJUSTMENT OF 
STATUS.— 
‘‘(1) IN GENERAL.—The Secretary may not ad-
just the status of an alien granted provisional immi-
grant status if the alien— 
‘‘(A) is no longer eligible for provisional 
immigrant status; or 
‘‘(B) failed to satisfy the tax liability as re-
quired under subsection (a)(1), after consid-
ering any amount credited by the Secretary 
under subsection (a)(3). 
‘‘(2) MAINTENANCE OF WAIVERS OF INADMIS-
SIBILITY.—The grounds of inadmissibility set forth 
in section 212(a) that were previously waived for the 
alien or made inapplicable shall not apply for pur-
poses of the alien’s adjustment of status under this 
section. 
‘‘(3) PENDING REVOCATION PROCEEDINGS.—If 
the Secretary has notified the applicant that the 
Secretary intends to revoke the applicant’s provi-
sional immigrant status, the Secretary may not ap-
prove an application for adjustment of status under 
this section unless the Secretary makes a final deter-
mination not to revoke the applicant’s status. 
‘‘(4) PAYMENT OF TAXES.— 
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‘‘(A) IN GENERAL.—An alien may not file 
an application for adjustment of status under 
this section unless the applicant has satisfied 
any applicable Federal tax liability. 
‘‘(B) DEFINITION
OF
APPLICABLE
FED-
ERAL TAX LIABILITY.—In this paragraph, the 
term ‘applicable federal tax liability’ means all 
Federal income taxes assessed in accordance 
with section 6203 of the Internal Revenue Code 
of 1986 since the date on which the applicant 
was authorized to work in the United States in 
provisional immigrant status. 
‘‘(C) COMPLIANCE.—An alien may dem-
onstrate compliance with subparagraph (A) by 
submitting such documentation as the Sec-
retary, in consultation with the Secretary of the 
Treasury, may require by regulation. 
‘‘(c) SPOUSES
AND CHILDREN.—Notwithstanding 
any other provision of law, the Secretary shall grant per-
manent resident status to the spouse or child of an alien 
whose status was adjusted under subsection (a) if— 
‘‘(1) the spouse or child (including any indi-
vidual who was a child on the date such alien was 
granted provisional immigrant status) applies for or 
received such status; 
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‘‘(2) the principal alien includes the spouse and 
children in an application for adjustment of status 
to that of a lawful permanent resident; and 
‘‘(3) the spouse or child is not ineligible for 
such status. 
‘‘(d) NUMERICAL LIMITATIONS.—The numerical lim-
itations under sections 201 and 202 shall not apply to the 
adjustment of aliens to lawful permanent resident status 
under this section. 
‘‘(e) SUBMISSION OF APPLICATIONS.— 
‘‘(1) INTERVIEW.—The Secretary may interview 
applicants for adjustment of status under this sec-
tion to determine whether the alien meets the eligi-
bility requirements set forth in this section. 
‘‘(2) FEES.— 
‘‘(A) IN GENERAL.—Applicants for adjust-
ment of status under this section shall pay a 
processing fee to the Secretary in an amount 
that will ensure the recovery of the full costs of 
adjudicating such applications, including— 
‘‘(i) the cost of taking and processing 
biometric data; 
‘‘(ii) expenses relating to prevention 
and investigation of fraud; and 
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‘‘(iii) costs relating to the collection of 
such fee. 
‘‘(B) AUTHORITY
TO
LIMIT
FEES.—The 
Secretary, by regulation— 
‘‘(i) may limit the maximum proc-
essing fee payable under this paragraph by 
a family, including spouses and children; 
and 
‘‘(ii) may exempt defined classes of in-
dividuals from the payment of the fee 
under subparagraph (A). 
‘‘(3) DISPOSITION OF FEES.—All fees collected 
under paragraph (2)(A)— 
‘‘(A) shall be deposited into the Immigra-
tion Examinations Fee Account pursuant to 
section 286(m); and 
‘‘(B) shall remain available until expended 
pursuant to section 286(n). 
‘‘(4) DOCUMENTATION OF WORK HISTORY.— 
‘‘(A) BURDEN OF PROOF.—An alien apply-
ing for provisional immigrant status under sec-
tion 101 of the Undocumented Taxpayers Op-
portunity Act of 2019 or for adjustment of sta-
tus under subsection (a) shall provide evidence 
that the alien has satisfied the tax liability as 
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required under subsection (a)(1) of such section 
101 or subsection (a)(1) of this section, as ap-
plicable. 
‘‘(B) TIMELY PRODUCTION OF RECORDS.— 
If an employer employing such an alien has 
kept proper and adequate records respecting 
such employment, the alien’s burden of proof 
under subparagraph (A) may be met by secur-
ing timely production of those records under 
regulations to be promulgated by the Secretary. 
‘‘(C) SUFFICIENT
EVIDENCE.—An alien 
may meet the burden of proof under subpara-
graph (A) to establish that the alien has satis-
fied the tax liability by producing sufficient evi-
dence to show the extent of that liability and 
the satisfaction thereof as a matter of just and 
reasonable inference. 
‘‘(f) PENALTIES FOR FALSE STATEMENTS IN APPLI-
CATIONS.— 
‘‘(1) CRIMINAL PENALTY.—Any person who— 
‘‘(A) files an application for provisional im-
migrant status under section 101 of the Un-
documented Taxpayers Opportunity Act of 
2019 or for an adjustment of status under this 
section and knowingly and willfully falsifies, 
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conceals, or covers up a material fact or makes 
any false, fictitious, or fraudulent statements or 
representations, or makes or uses any false 
writing or document knowing the same to con-
tain any false, fictitious, or fraudulent state-
ment or entry; or 
‘‘(B) creates or supplies a false writing or 
document for use in making such an applica-
tion, 
shall be fined in accordance with title 18, United 
States Code, imprisoned not more than 5 years, or 
both. 
‘‘(2) INADMISSIBILITY.—An alien who is con-
victed of a crime described in paragraph (1) shall be 
deemed inadmissible to the United States on the 
ground described in section 212(a)(6)(C)(i). 
‘‘(3) DEPOSIT.—Fines collected under para-
graph (1) shall be deposited into the Immigration 
Examinations Fee Account pursuant to section 
286(m). 
‘‘(g) ELIGIBILITY FOR LEGAL SERVICES.—Section 
504(a)(11) of the Departments of Commerce, Justice, and 
State, the Judiciary, and Related Agencies Appropriations 
Act, 1996 (Public Law 104–134; 110 Stat. 1321–55) may 
not be construed to prevent a recipient of funds under the 
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Legal Services Corporation Act (42 U.S.C. 2996 et seq.) 
from providing legal assistance directly related to an appli-
cation for provisional immigrant status under section 101 
of the Undocumented Taxpayers Opportunity Act of 2019, 
to an individual who has been granted provisional immi-
grant status, or for an application for an adjustment of 
status under this section. 
‘‘(h) ADMINISTRATIVE
AND JUDICIAL REVIEW.— 
Aliens applying for provisional immigrant status under 
section 101 of the Undocumented Taxpayers Opportunity 
Act of 2019 or for adjustment to permanent resident sta-
tus under this section shall be entitled to the rights and 
subject to the conditions applicable to other classes of 
aliens under section 242.’’. 
(b) CONFORMING AMENDMENT.—Section 201(b)(1) 
of the Immigration and Nationality Act (8 U.S.C. 
1151(b)(1)) is amended— 
(1) by redesignating subparagraph (E) as sub-
paragraph (F); and 
(2) by inserting after subparagraph (D) the fol-
lowing: 
‘‘(E) Aliens granted lawful permanent resi-
dent status under section 245B.’’. 
(c) CLERICAL AMENDMENT.—The table of contents 
of the Immigration and Nationality Act (8 U.S.C. 1101 
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note) is amended by inserting after the item relating to 
section 245A the following: 
‘‘Sec. 245B. Adjustment to permanent resident status for alien taxpayers.’’. 
SEC. 103. USE OF INFORMATION. 
Beginning not later than the first day of the applica-
tion period described in section 101(b)(3), the Secretary, 
in cooperation with qualified designated entities, shall 
broadly disseminate information regarding— 
(1) the benefits that aliens may receive under 
this title and the amendments made by this title; 
and 
(2) the requirements that an alien is required 
to meet to receive such benefits. 
SEC. 104. REPORTS ON PROVISIONAL IMMIGRANTS. 
Not later than six months after the publication of the 
final rule under section 101(j), and annually thereafter for 
the following eight years, the Secretary shall submit a re-
port to Congress that identifies, for the previous fiscal 
year— 
(1) the number of aliens who applied for provi-
sional immigrant status; 
(2) the number of aliens who were granted pro-
visional immigrant status; 
(3) the number of aliens who applied for an ad-
justment of status pursuant to section 245B(a) of 
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the Immigration and Nationality Act, as added by 
section 102; and 
(4) the number of aliens who received an ad-
justment of status pursuant such section 245B(a). 
SEC. 105. AUTHORIZATION OF APPROPRIATIONS. 
There are authorized to be appropriated to the Sec-
retary such amounts as may be necessary to implement 
this title, including any amounts needed for costs associ-
ated with the initiation of such implementation during fis-
cal years 2019 and 2020. 
TITLE II—CORRECTION OF 
SOCIAL SECURITY RECORDS 
SEC. 201. CORRECTION OF SOCIAL SECURITY RECORDS. 
(a) IN GENERAL.—Section 208(e)(1) of the Social 
Security Act (42 U.S.C. 408(e)(1)) is amended— 
(1) in subparagraph (B)(ii), by striking ‘‘or’’ at 
the end; 
(2) in subparagraph (C), by inserting ‘‘or’’ at 
the end; 
(3) by inserting after subparagraph (C) the fol-
lowing: 
‘‘(D) who is granted provisional immigrant 
status under section 101 of the Undocumented 
Taxpayers Opportunity Act of 2019,’’; and 
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(4) in the undesignated matter following sub-
paragraph (D), as added by paragraph (3), by strik-
ing ‘‘1990.’’ and inserting ‘‘1990, or in the case of 
an alien described in subparagraph (D), if such con-
duct is alleged to have occurred before the date on 
which the alien was granted provisional immigrant 
status under section 101(a) of the Undocumented 
Taxpayers Opportunity Act of 2019.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall take effect on the first day of the sev-
enth month that begins after the date of the enactment 
of this Act. 
TITLE III—DEFINITIONS 
SEC. 301. DEFINITIONS. 
In this Act: 
(1) PROVISIONAL
IMMIGRANT
STATUS.—The 
term ‘‘provisional immigrant status’’ means the sta-
tus of an alien who has been lawfully admitted into 
the United States for temporary residence under 
section 101. 
(2) CHILD.—The term ‘‘child’’ has the meaning 
given such term in section 101(b)(1) of the Immi-
gration and Nationality Act (8 U.S.C. 1101(b)(1)). 
(3) CONTINUOUS PRESENCE.—An alien shall be 
deemed to have maintained ‘‘continuous presence’’ in 
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