forcement officers in order to improve and enhance 
their ability, during their routine course of duties, to 
assist Federal immigration officers in the enforce-
ment of Federal immigration laws. 
(2) PROJECT
DIRECTOR
RESPONSIBILITIES.— 
The Project Director charged with establishing and 
implementing the demonstration project shall do the 
following: 
(A) The Project Director shall develop an 
on-line, e-learning website to provide State, 
local, and tribal law enforcement officers access 
to the e-learning training course. Such website 
shall— 
(i) have the capability to enroll offi-
cers in the e-learning training course, 
record officers’ performance on the course, 
and track officers’ proficiency in learning 
the course’s concepts; 
(ii) ensure a high level of security; 
and 
(iii) encrypt personal and sensitive in-
formation. 
(B) The Project Director shall develop an 
e-learning training course, which entails no 
more than four hours of training, is accessible 
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through the on-line, e-learning website under 
subparagraph (A), and covers both the basic 
principles and practices of immigration law and 
the policies that relate to the enforcement of 
immigration laws. The e-learning training 
course shall— 
(i) include, but not be limited to, in-
struction about employment-based and 
family-based 
immigration, 
the 
various 
types of nonimmigrant visas, the dif-
ferences between immigrant and non-
immigrant status, the differences between 
lawful and unlawful presence, the criminal 
and civil consequences of unlawful pres-
ence, the various grounds for removal, the 
types of false identification that illegal and 
criminal aliens commonly use, the common 
methods of alien smuggling and groups 
that commonly participate in alien smug-
gling rings, the inherent legal authority of 
local law enforcement officers to enforce 
federal immigration laws, and detention 
and removal procedures, including expedi-
tious removal; and 
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(ii) incorporate content similar to that 
covered in the four-hour training course 
the Immigration and Naturalization Serv-
ice provided to all Alabama State Troopers 
in 2003 (in addition to, and separate from, 
the training given pursuant to the State’s 
section 287(g) agreement). 
(C) The Project Director shall assess the 
feasibility of expanding to State, local, and trib-
al law enforcement agencies throughout the 
United States the on-line, e-learning website, 
including the e-learning training course, by 
using on-line technology. 
(b) PERIOD
OF PROJECT.—The Project Director 
shall carry out the demonstration project for a one-year 
period beginning 90 days after the date of the enactment 
of this Act. 
(c) LOCATION OF PROJECT.— 
(1) STATES
COVERED.—The Project Director 
shall carry out the demonstration project by enroll-
ing in the e-learning training course State, local, and 
tribal law enforcement officers from Alabama, Colo-
rado, Florida, Oklahoma, and Texas, and from at 
least one, but not more than three, other additional 
States. 
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(2) NUMBER OF OFFICERS.—A total of 100,000 
officers shall have access to, enroll in, and complete 
the e-learning training course provided under the 
demonstration project. 
(3) APPORTIONMENT.—The number of officers 
who are selected to participate in the demonstration 
project shall be apportioned according to the State 
populations of the participating States. 
(4) SELECTION.—Participation in the dem-
onstration project shall— 
(A) be equally apportioned between State, 
county, and municipal law enforcement agency 
officers; 
(B) include, when practicable, a significant 
subset of tribal law enforcement officers; and 
(C) include officers from urban, rural, and 
highly rural areas. 
(5) LIMITATION ON PARTICIPATION.—Officers 
shall be ineligible to participate in the demonstration 
project if they are employed by a State, local, or 
tribal law enforcement agency that has in effect a 
statute, policy, or practice that prohibits its law en-
forcement officers from cooperating with Federal im-
migration enforcement agents (or if the State, local, 
or tribal law enforcement agency is otherwise in con-
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travention of section 642(a) of the Illegal Immigra-
tion Reform and Immigrant Responsibility Act of 
1996 (8 U.S.C. 1373(a)). 
(d) DEMONSTRATION PROJECT REQUIREMENTS.— 
(1) The e-learning training course provided under the 
demonstration project shall be accessible through the se-
cure, encrypted on-line, e-learning website, within 90 days 
of the date of the enactment of this Act, and recruitment 
of participants shall begin immediately, and occur concur-
rently, with the e-learning training course’s establishment 
and implementation. 
(2) The law enforcement officers selected to partici-
pate in the e-learning training course provided under the 
demonstration project shall undergo standard vetting pro-
cedures, pursuant to the Federal Law Enforcement Train-
ing Center Distributed Learning Program, to ensure that 
each individual is a bona fide law enforcement officer. 
(3) The law enforcement officers selected to partici-
pate in the e-learning training course provided under the 
demonstration project shall be granted continuous access, 
throughout the demonstration project’s one-year period, to 
on-line course material and to other training and reference 
resources accessible through the on-line, e-learning 
website. 
(e) REPORT.— 
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(1) IN GENERAL.—Not later than the end of 
the one-year period described in subsection (b), the 
Project Director shall transmit to the Committees on 
the Judiciary and on Homeland Security of the 
House of Representatives and the Committees on 
the Judiciary and Homeland Security and Govern-
mental Affairs of the Senate a report about the e- 
learning training course completed by State, local, 
and tribal law enforcement officers through the dem-
onstration project. 
(2) MATTERS TO BE INCLUDED.—The report 
under paragraph (1) shall include the following: 
(A) An estimate of the cost savings real-
ized by offering training through the e-learning 
training course as opposed to offering similar 
training through the residential classroom 
method. 
(B) An estimate of the difference between 
the 100,000 law enforcement officers who re-
ceived training through the e-learning training 
course and the number of law enforcement offi-
cers who could have received training through 
the residential classroom method in the same 
one-year period. 
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this program if they are employed by a State, local, 
or tribal law enforcement agency that has in effect 
a statute, policy, or practice that prohibits its law 
enforcement officers from cooperating with Federal 
immigration enforcement agents (or if the State, 
local, or tribal law enforcement agency is otherwise 
in contravention of section 642(a) of the Illegal Im-
migration Reform and Immigrant Responsibility Act 
of 1996 (8 U.S.C. 1373(a)). 
(g) AUTHORIZATION
OF APPROPRIATIONS.—There 
are authorized to be appropriated $3,000,000 in fiscal 
year 2008 to carry out this section. Funds appropriated 
under this subsection shall remain available until ex-
pended. There are authorized to be appropriated in each 
subsequent fiscal year such sums as are necessary to con-
tinue to operate, promote, and recruit participants for the 
demonstration project and expansion program under this 
section. 
SEC. 346. COMPLETION OF EXIT COMPONENT OF US-VISIT 
ENTRY AND EXIT DATA SYSTEM. 
Not later than two years after the date of the enact-
ment of this Act, the Secretary of Homeland Security shall 
complete the exit component of the entry and exit data 
system, (as defined in section 7208(b) of the Intelligence 
Reform and Terrorism Prevention Act of 2004, 8 U.S.C. 
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1365b(b), Public Law 108-458), commonly referred to as 
‘‘US-VISIT’’, including at all land, sea, and air ports of 
entry and with respect to nationals from every country. 
SEC. 347. CLARIFICATION THAT WAGES PAID TO UNAU-
THORIZED ALIENS MAY NOT BE DEDUCTED 
FROM GROSS INCOME. 
(a) IN GENERAL.—Subsection (c) of section 162 of 
the Internal Revenue Code of 1986 (relating to illegal 
bribes, kickbacks, and other payments) is amended by 
adding at the end the following new paragraph: 
‘‘(4) WAGES PAID TO OR ON BEHALF OF UNAU-
THORIZED ALIENS.— 
‘‘(A) IN GENERAL.—No deduction shall be 
allowed under subsection (a) for any wage paid 
to or on behalf of an unauthorized alien, as de-
fined under section 274A(h)(3) of the Immigra-
tion 
and 
Nationality 
Act 
(8 
U.S.C. 
1324a(h)(3)). 
‘‘(B) WAGES.—For the purposes of this 
paragraph, the term ‘wages’ means all remu-
neration for employment, including the cash 
value of all remuneration (including benefits) 
paid in any medium other than cash. 
‘‘(C) SAFE HARBOR.—If a person or other 
entity is participating in the basic pilot program 
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described in section 403 of the Illegal Immigra-
tion Reform and Immigrant Responsibility Act 
of 1996 (8 U.S.C. 1324a note) and obtains con-
firmation of identity and employment eligibility 
in compliance with the terms and conditions of 
the program with respect to the hiring (or re-
cruitment or referral) of an employee, subpara-
graph (A) shall not apply with respect to wages 
paid to such employee.’’. 
(b) 6-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 WAGES PAID 
TO 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 in court for the collection 
of such tax may be begun without assessment, at 
any time within 6 years after the return was filed.’’. 
(c) USE OF DOCUMENTATION FOR ENFORCEMENT 
PURPOSES.—Section 274A of the Illegal Immigration Re-
form and Immigrant Responsibility Act of 1996 is amend-
ed— 
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(1) in subparagraph (b)(5), by inserting ‘‘, sec-
tion 162(c)(4) of the Internal Revenue Code of 
1986,’’ after ‘‘enforcement of this chapter’’; 
(2) in subparagraph (d)(2)(F), by inserting ‘‘, 
section 162(c)(4) of the Internal Revenue Code of 
1986,’’ after ‘‘enforcement of this chapter’’; and 
(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.—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. 
(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, 2007. 
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TITLE 
IV—REVISION 
OF 
FED-
ERAL 
REIMBURSEMENT 
OF 
EMERGENCY HEALTH CARE 
SERVICES FURNISHED TO IL-
LEGAL ALIENS 
SEC. 401. REVISION OF FEDERAL REIMBURSEMENT OF 
EMERGENCY HEALTH CARE SERVICES FUR-
NISHED TO ILLEGAL ALIENS. 
(a) ELIMINATION OF FUNDING LIMITATIONS; EX-
TENSION OF APPROPRIATIONS THROUGH FISCAL YEAR 
2011.—Subsection (a) of section 1011 of the Medicare 
Prescription Drug, Improvement, and Modernization Act 
of 2003 (Public Law 108–173) is amended—øNOTE: if 
you strike paragraph (1) and not paragraph (2), then you 
have two funding instructions for FY 08; isn’t your policy 
to eliminate all funding for health care services to illegals? 
Perhaps you should strike all of subsection (a); if you leave 
paragraph (2), you will continue the funding through FY 
13.¿ 
(1) by striking ‘‘for each of fiscal years 2005 
through 2008’’ and inserting ‘‘for each of fiscal 
years 2005 through 2007’’; and 
(2) by adding at the end the following: ‘‘Out of 
any funds in the Treasury not otherwise appro-
priated, there are appropriated to the Secretary for 
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each of fiscal years 2008 through 2013 such sums 
as may be necessary for the purpose of payments to 
eligible providers.’’. 
(b) ELIMINATION OF STATE ALLOTMENTS.—Such 
section is further amended— 
(1) in subsection (b), by adding at the end the 
following new paragraph: 
‘‘(3) LIMITATION TO FISCAL YEAR 2007.—The 
preceding provisions of this subsection shall only 
apply to fiscal year 2007.’’; 
(2) by amending subsection (c)(1) to read as 
follows: 
‘‘(1) AUTHORITY
TO
MAKE
PAYMENTS.—The 
Secretary shall pay directly to eligible providers lo-
cated in a State for the provision of eligible services 
to aliens described in paragraph (5) the amount de-
scribed in paragraph (2) to the extent that the eligi-
ble provider was not otherwise reimbursed (through 
insurance or otherwise) for such services.’’; 
(3) in subsection (c)(2)(B), by striking ‘‘If the 
amount’’ and inserting ‘‘For fiscal year 2007, if the 
amount’’; and 
(4) in subsection (c)(4), by striking ‘‘in a State 
from allotments made under subsection (b) for a fis-
cal year’’. 
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(c) REQUIREMENT FOR PROVISION OF INFORMATION 
FOR HOSPITAL QUALIFICATIONS FOR FUNDING.—Sub-
section (c) of such section is amended by adding at the 
end the following new paragraph: 
‘‘(6) REQUIREMENT FOR PAYMENT.—Be-
ginning with fiscal year 2008, payment shall 
not be made under this section to an eligible 
provider with respect to services furnished to an 
alien described in paragraph (5) unless the pro-
vider obtains the citizenship information about 
the alien, and transmits such information and 
all other non-clinical information concerning the 
alien to Immigration and Customs Enforce-
ment, not later than 72 hours after the time of 
discharge of the alien from the provider.’’. 
(d) ELIMINATION OF COVERAGE OF MEXICANS WITH 
BORDER CROSSING CARDS.—Subsection (c)(5) of such 
section is amended by striking subparagraph (C). 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply beginning with fiscal year 2008. 
Æ 
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