Title: Undocumented Taxpayers Opportunity Act of 2019
Policy area: Immigration

Summary:
Undocumented Taxpayers Opportunity Act of 2019
This bill allows qualified alien taxpayers to obtain provisional immigrant status and establishes procedures for provisional immigrants to obtain permanent resident status.
An alien shall qualify if he or she has been assessed and paid taxes for each of the previous five years before applying for such status. The Department of Homeland Security may grant provisional immigrant status to qualified individuals who pass security checks and are not disqualified for various reasons, such as an aggravated felony conviction. DHS may waive certain disqualifications for humanitarian or public interest reasons.
Provisional immigrants shall be authorized for employment in the United States and travel outside the United States. Such individuals shall be ineligible for various federal benefits, including the healthcare premium assistance tax credit.
Individuals going through deportation or removal proceedings shall be given a chance to apply for provisional immigrant status if they qualify.
Provisional immigrants may apply for permanent resident status, subject to various requirements, including payment of federal taxes for the each of the previous three years. An alien may not hold provisional immigrant status for more than eight years.


[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4151 Introduced in House (IH)]

<DOC>






116th CONGRESS
  1st Session
                                H. R. 4151

 To improve agricultural job opportunities, benefits, and security for 
          aliens in the United States and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 2, 2019

  Ms. Eshoo introduced the following bill; which was referred to the 
 Committee on the Judiciary, and in addition to the Committee on Ways 
 and Means, for a period to be subsequently determined by the Speaker, 
 in each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
 To improve agricultural job opportunities, benefits, and security for 
          aliens in the United States and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Undocumented 
Taxpayers Opportunity Act of 2019''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
    TITLE I--PROGRAM FOR EARNED STATUS ADJUSTMENT OF ALIEN TAXPAYERS

Sec. 101. Provisional immigrant status.
Sec. 102. Adjustment to permanent resident status.
Sec. 103. Use of information.
Sec. 104. Reports on provisional immigrants.
Sec. 105. Authorization of appropriations.
            TITLE II--CORRECTION OF SOCIAL SECURITY RECORDS

Sec. 201. Correction of Social Security records.
                         TITLE III--DEFINITIONS

Sec. 301. Definitions.

    TITLE I--PROGRAM FOR EARNED STATUS ADJUSTMENT OF ALIEN TAXPAYERS

SEC. 101. PROVISIONAL IMMIGRANT STATUS.

    (a) Requirements for Provisional Immigrant Status.--Notwithstanding 
any other provision of law, the Secretary may grant provisional 
immigrant status to an alien who--
            (1)(A) has a tax liability that is greater than $0 which 
        has been assessed and paid for each of the 5 immediately 
        preceding taxable years; or
            (B)(i) is the spouse or child of an alien described in 
        subparagraph (A);
            (ii) was physically present in the United States on or 
        before the date of the enactment of this Act; and
            (iii) has maintained continuous presence in the United 
        States from that date until the date on which the alien is 
        granted provisional immigrant status;
            (2) is not ineligible under subsection (d)(2);
            (3) submits a completed application before the end of the 
        period set forth in subsection (b)(3);
            (4) passes the national security and law enforcement 
        clearances required under subsection (d)(1) to the satisfactory 
        of the Secretary; and
            (5) pays the required processing fees and penalties in 
        accordance with subsection (e).
    (b) Application.--
            (1) Submission requirements.--An alien described in 
        subsection (a)(1) who is seeking provisional immigrant status 
        shall submit an application--
                    (A) to the Secretary, with the assistance of an 
                attorney or a nonprofit religious, charitable, social 
                service, or similar organization recognized by the 
                Board of Immigration Appeals under section 292.2 of 
                title 8, Code of Federal Regulations; or
                    (B) to a qualified entity if the applicant consents 
                to the forwarding of the application to the Secretary.
            (2) Evidence of application filing.--As soon as practicable 
        after receiving each application for provisional immigrant 
        status under paragraph (1), the Secretary shall provide the 
        applicant with a document acknowledging the receipt of such 
        application.
            (3) Application period.--
                    (A) Initial period.--Except as provided in 
                subparagraphs (B) and (C), the Secretary shall accept 
                applications for provisional immigrant status from 
                aliens in the United States during the 18-month period 
                beginning on the date on which the final rule is 
                published in the Federal Register pursuant to 
                subsection (j).
                    (B) Exception.--Aliens described in subsection 
                (a)(1)(C) may apply for provisional immigrant status 
                from outside of the United States.
                    (C) Extension.--If the Secretary determines, during 
                the initial period described in subparagraph (A), that 
                additional time is required to process applications for 
                provisional immigrant status or for other good cause, 
                the Secretary may extend the period for accepting 
                applications for an additional 18 months.
            (4) Application.--
                    (A) In general.--The application form referred to 
                in paragraph (1) shall collect such information as the 
                Secretary determines necessary and appropriate.
                    (B) Family application.--The Secretary shall 
                establish a process through which an alien may submit a 
                single application under this section on behalf of the 
                alien and his or her spouse and children who meet the 
                requirements set forth in subsection (a)(1)(B).
            (5) Adjudication.--
                    (A) Interview.--The Secretary may interview 
                applicants for provisional immigrant status to 
                determine whether they meet the eligibility 
                requirements set forth in this section.
                    (B) Failure to submit sufficient evidence.--The 
                Secretary may deny an application for provisional 
                immigrant status submitted by an alien who fails to 
                submit evidence of the alien's eligibility for such 
                status.
                    (C) Notice.--If the Secretary denies an application 
                for provisional immigrant status, the Secretary shall--
                            (i) send a written notice to the applicant 
                        that provides the applicant with the basis for 
                        denial; and
                            (ii) provide the alien with an opportunity 
                        to cure the denial within a reasonable time.
                    (D) Amended application.--An alien whose 
                application for provisional immigrant status is denied 
                under subparagraph (B) may submit an amended 
                application for such status to the Secretary if the 
                amended application--
                            (i) is submitted within the application 
                        period described in paragraph (3); and
                            (ii) contains all the required information 
                        and fees that were missing from the initial 
                        application.
                    (E) Additional procedures.--The Secretary may 
                utilize the procedures set forth in sections 103.2 and 
                103.3 of title 8, Code of Federal Regulations, as in 
                effect on the date of the enactment of this Act, to 
                adjudicate requests for provisional immigrant status to 
                the extent such procedures are consistent with the 
                requirements under this section.
            (6) Evidence of provisional immigrant status.--
                    (A) In general.--The Secretary shall issue 
                documentary evidence of provisional immigrant status to 
                each alien whose application for such status has been 
                approved.
                    (B) Documentation features.--Documentary evidence 
                provided under subparagraph (A)--
                            (i) shall be machine-readable and tamper-
                        resistant;
                            (ii) shall contain a digitized photograph;
                            (iii) shall, during the alien's authorized 
                        period of admission, and any extension of such 
                        authorized admission, serve as a valid travel 
                        and entry document for the purpose of applying 
                        for admission to the United States;
                            (iv) may be accepted during the period of 
                        its validity by an employer as evidence of 
                        employment authorization and identity under 
                        section 274A(b)(1)(B) of the Immigration and 
                        Nationality Act (8 U.S.C. 1324a(b)(1)(B)); and
                            (v) shall include such other features and 
                        information as the Secretary may prescribe.
    (c) Special Rules for Provisional Immigrant Applicants and Aliens 
Eligible for Provisional Immigrant Status.--
            (1) Aliens apprehended before or during the application 
        period.--If an alien, who is apprehended during the period 
        beginning on the date of the enactment of this Act and ending 
        on the last day of the application period described in 
        paragraph (3), appears prima facie eligible for provisional 
        immigrant status, the Secretary--
                    (A) shall provide the alien with a reasonable 
                opportunity to submit an application for such status 
                under this section during such application period; and
                    (B) may not remove the individual until a final 
                administrative determination is made on the 
                application.
            (2) Aliens in removal proceedings.--Notwithstanding any 
        other provision of the Immigration and Nationality Act (8 
        U.S.C. 1101 et seq.) if an alien is in removal, deportation, or 
        exclusion proceedings during the period beginning on the date 
        of the enactment of this Act and ending on the last day of the 
        application period described in subsection (b)(3) and is prima 
        facie eligible for provisional immigrant status under this 
        section, upon motion by the Secretary and with the consent of 
        the alien or upon motion by the alien, the Executive Office for 
        Immigration Review shall--
                    (A) terminate such proceedings without prejudice to 
                future proceedings; and
                    (B) permit the alien a reasonable opportunity to 
                apply for such status.
            (3) Treatment of aliens previously ordered removed.--
                    (A) In general.--If an alien who meets the 
                eligibility requirements set forth in subsection (a) is 
                present in the United States and has been ordered 
                excluded, deported, or removed, or ordered to depart 
                voluntarily from the United States under any provision 
                of the Immigration and Nationality Act--
                            (i) notwithstanding such order or section 
                        241(a)(5) of the Immigration and Nationality 
                        Act (8 U.S.C. 1231(a)(5)), the alien may apply 
                        for provisional immigrant status under this 
                        section; and
                            (ii) if the alien is granted such status, 
                        the alien may file a motion to reopen the 
                        exclusion, deportation, removal, or voluntary 
                        departure order, which motion shall be granted.
                    (B) Limitations on motions to reopen.--The 
                limitations on motions to reopen set forth in section 
                240(c)(7) of the Immigration and Nationality Act (8 
                U.S.C. 1229a(c)(7)) shall not apply to motions filed 
                under subparagraph (A)(ii).
            (4) Period pending adjudication of application.--During the 
        period beginning on the date on which an alien applies for 
        provisional immigrant status under this section and ending on 
        the date on which the Secretary makes a final decision 
        regarding such application, the alien--
                    (A) is eligible to apply for advance parole;
                    (B) may not be detained by the Secretary or removed 
                from the United States unless the Secretary makes a 
                prima facie determination that such alien is, or has 
                become, ineligible for provisional immigrant status 
                under subsection (d)(2);
                    (C) shall not be considered unlawfully present 
                under section 212(a)(9)(B) of the Immigration and 
                Nationality Act (8 U.S.C. 1182(a)(9)(B)); and
                    (D) shall not be considered an unauthorized alien 
                (as defined in section 274A(h)(3) of the Immigration 
                and Nationality Act (8 U.S.C. 1324a(h)(3))).
            (5) Effect of departure.--Section 101(g) of the Immigration 
        and Nationality Act (8 U.S.C. 1101(g)) shall not apply to an 
        alien granted--
                    (A) advance parole under paragraph (4)(A) to 
                reenter the United States; or
                    (B) provisional immigrant status.
            (6) Protection from detention or removal during provisional 
        immigrant status.--An alien granted provisional immigrant 
        status under this section may not be detained by the Secretary 
        or removed from the United States unless--
                    (A) the alien is removable under section 237 of the 
                Immigration and Nationality Act (8 U.S.C. 1227); or
                    (B) the alien's provisional immigrant status has 
                been revoked.
            (7) Duration of status.--Beginning on the date that is 
        eight years after the date on which regulations are published 
        under subsection (j), no alien may remain in provisional 
        immigrant status.
    (d) Required Background Investigations and Ineligibility.--
            (1) In general.--
                    (A) Biometric and biographic data.--The Secretary 
                may not grant provisional immigrant status to an alien 
                or an alien dependent spouse or child under this 
                section unless such alien submits biometric and 
                biographic data in accordance with procedures 
                established by the Secretary.
                    (B) Alternative procedures.--The Secretary shall 
                provide an alternative procedure for applicants who 
                cannot provide the standard biometric data required 
                under subparagraph (A) because of a physical 
                impairment.
                    (C) Data collection.--The Secretary shall collect, 
                from each alien applying for status under this section, 
                biometric, biographic, and other data that the 
                Secretary determines to be appropriate in order to 
                conduct a background investigation and determine the 
                alien's eligibility for provisional immigrant status.
            (2) Grounds for ineligibility.--
                    (A) In general.--Except as provided in subparagraph 
                (B), an alien is ineligible for provisional immigrant 
                status if the Secretary determines that the alien--
                            (i) has a conviction for--
                                    (I) an offense classified as a 
                                felony in the convicting jurisdiction 
                                (other than a State or local offense 
                                for which an essential element was the 
                                alien's immigration status, or a 
                                violation of the Immigration and 
                                Nationality Act (8 U.S.C. 1101 et 
                                seq.));
                                    (II) an aggravated felony (as 
                                defined in section 101(a)(43) of the 
                                Immigration and Nationality Act (8 
                                U.S.C. 1101(a)(43)) at the time of the 
                                conviction);
                                    (III) 3 or more misdemeanor 
                                offenses (other than minor traffic 
                                offenses or State or local offenses for 
                                which an essential element was the 
                                alien's immigration status, or 
                                violations of the Immigration and 
                                Nationality Act) if the alien was 
                                convicted on different dates for each 
                                of the 3 offenses;
                                    (IV) any offense under foreign law, 
                                except for a purely political offense, 
                                which, if the offense had been 
                                committed in the United States, would 
                                render the alien inadmissible under 
                                section 212(a) of the Immigration and 
                                Nationality Act (8 U.S.C. 1182(a)), 
                                excluding the paragraphs set forth in 
                                clause (ii), or removable under section 
                                237(a) of such Act (8 U.S.C. 1227(a)), 
                                except as provided in paragraph (3) of 
                                such section 237(a); or
                                    (V) unlawful voting (as defined in 
                                section 237(a)(6) of the Immigration 
                                and Nationality Act (8 U.S.C. 
                                1227(a)(6)));
                            (ii) is inadmissible under section 212(a) 
                        of the Immigration and Nationality Act (8 
                        U.S.C. 1182(a)), except that in determining an 
                        alien's inadmissibility--
                                    (I) paragraphs (4), (5), (7), and 
                                (9)(B) of such section 212(a) shall not 
                                apply;
                                    (II) subparagraphs (A), (C), (D), 
                                (F), and (G) of such section 212(a)(6) 
                                and paragraphs (9)(C) and (10)(B) of 
                                such section 212(a) shall not apply 
                                unless based on the act of unlawfully 
                                entering the United States after the 
                                date of the enactment of this Act; and
                                    (III) paragraphs (6)(B) and (9)(A) 
                                of such section 212(a) shall not apply 
                                unless the relevant conduct began on or 
                                after the date on which the alien files 
                                an application for registered 
                                provisional immigrant status under this 
                                section;
                            (iii) is an alien who the Secretary knows 
                        or has reasonable grounds to believe, is 
                        engaged in or is likely to engage after entry 
                        in any terrorist activity (as defined in 
                        section 212(a)(3)(B)(iv) of such Act); or
                            (iv) was, on the date of the enactment of 
                        this Act--
                                    (I) an alien lawfully admitted for 
                                permanent residence; or
                                    (II) an alien admitted as a refugee 
                                under section 207 of the Immigration 
                                and Nationality Act (8 U.S.C. 1157) or 
                                granted asylum under section 208 of 
                                such Act (8 U.S.C. 1158).
                    (B) Waiver.--
                            (i) In general.--The Secretary may waive 
                        the application of subparagraph (A)(i)(III) or 
                        any provision of section 212(a) of the 
                        Immigration and Nationality Act (8 U.S.C. 
                        1182(a)) that is not listed in clause (ii) on 
                        behalf of an alien for humanitarian purposes, 
                        to ensure family unity, or if such a waiver is 
                        otherwise in the public interest. Any 
                        discretionary authority to waive grounds of 
                        inadmissibility under such section 212(a) 
                        conferred under any other provision of the 
                        Immigration and Nationality Act shall apply 
                        equally to aliens seeking provisional immigrant 
                        status under this section.
                            (ii) Exceptions.--The discretionary 
                        authority under clause (i) may not be used to 
                        waive--
                                    (I) subparagraph (B), (C), (D)(ii), 
                                (E), (G), (H), or (I) of section 
                                212(a)(2) of such Act;
                                    (II) section 212(a)(3) of such Act; 
                                or
                                    (III) subparagraph (A), (C), (D), 
                                or (E) of section 212(a)(10) of such 
                                Act.
                    (C) Conviction explained.--For purposes of this 
                paragraph, the term ``conviction'' does not include a 
                judgment that has been expunged, set aside, or the 
                equivalent.
                    (D) Rule of construction.--Nothing in this 
                paragraph may be construed to require the Secretary to 
                commence removal proceedings against an alien.
    (e) Fees and Penalties.--
            (1) Standard processing fee.--Aliens 16 years of age or 
        older who are applying for provisional immigrant status under 
        this subsection, or for an extension of such status, shall pay 
        a processing fee to the Department of Homeland Security in an 
        amount determined by the Secretary.
            (2) Recovery of costs.--The processing fee authorized under 
        paragraph (1) shall be set at a level that is sufficient to 
        recover the full costs of processing the application, including 
        any costs incurred--
                    (A) to adjudicate the application;
                    (B) to take and process biometric data;
                    (C) to perform national security and criminal 
                checks, including adjudication;
                    (D) to prevent and investigate fraud; and
                    (E) to administer the collection of such fee.
            (3) Authority to limit fees.--The Secretary may issue 
        regulations--
                    (A) to limit the maximum processing fee payable 
                under this subsection by a family, including spouses 
                and unmarried children younger than 21 years of age; 
                and
                    (B) to exempt defined classes of individuals from 
                the payment of the fee required under paragraph (1).
            (4) Penalty.--In addition to the processing fee required 
        under paragraph (1), aliens applying for provisional immigrant 
        status under this subsection who are 21 years of age or older 
        shall pay a $100 penalty to the Department of Homeland 
        Security.
            (5) Deposit and use of processing fees and penalties.--Fees 
        and penalties authorized under this subsection--
                    (A) shall be deposited into the Immigration 
                Examinations Fee Account pursuant to section 286(m) of 
                the Immigration and Nationality Act (8 U.S.C. 1356(m)); 
                and
                    (B) shall remain available until expended pursuant 
                to section 286(n) of such Act.
    (f) Terms and Conditions of Provisional Immigrant Status.--
            (1) Conditions of provisional immigrant status.--
                    (A) Employment.--Notwithstanding any other 
                provision of law, including section 241(a)(7) of the 
                Immigration and Nationality Act (8 U.S.C. 1231(a)(7)), 
                an alien with provisional immigrant status shall be 
                authorized to be employed in the United States while in 
                such status.
                    (B) Travel outside the united states.--An alien 
                with provisional immigrant status--
                            (i) may travel outside of the United 
                        States, including commuting to the United 
                        States from a residence in a foreign country; 
                        and
                            (ii) may be admitted upon returning to the 
                        United States without having to obtain a visa 
                        if--
                                    (I) the alien is in possession of--
                                            (aa) valid, unexpired 
                                        documentary evidence of 
                                        provisional immigrant status 
                                        that complies with subsection 
                                        (b)(6)(B); or
                                            (bb) a travel document that 
                                        has been approved by the 
                                        Secretary and was issued to the 
                                        alien after the alien's 
                                        original documentary evidence 
                                        was lost, stolen, or destroyed;
                                    (II) the alien's absence from the 
                                United States did not exceed 180 days, 
                                unless the alien's failure to timely 
                                return was due to extenuating 
                                circumstances beyond the alien's 
                                control; and
                                    (III) the alien establishes that he 
                                or she is not inadmissible under 
                                subparagraph (A)(i), (A)(iii), (B), or 
                                (C) of section 212(a)(3) of the 
                                Immigration and Nationality Act (8 
                                U.S.C. 1182(a)(3)).
                    (C) Admission.--An alien granted provisional 
                immigrant status shall be considered to have been 
                admitted in such status as of the date on which the 
                alien's application was submitted.
                    (D) Clarification of status.--An alien granted 
                provisional immigrant status shall be considered 
                lawfully admitted to the United States.
            (2) Revocation.--
                    (A) In general.--The Secretary may revoke 
                provisional immigrant status at any time after 
                providing appropriate notice to the alien, and after 
                the exhaustion or waiver of all applicable 
                administrative review procedures if the alien--
                            (i) no longer meets the eligibility 
                        requirements for provisional immigrant status;
                            (ii) knowingly used documentation issued 
                        under this section for an unlawful or 
                        fraudulent purpose; or
                            (iii) was absent from the United States 
                        for--
                                    (I) any single period longer than 
                                180 days in violation of the 
                                requirement under paragraph 
                                (1)(B)(ii)(II); or
                                    (II) for more than 180 days in the 
                                aggregate during any calendar year, 
                                unless the alien's failure to timely 
                                return was due to extenuating 
                                circumstances beyond the alien's 
                                control.
                    (B) Additional evidence.--
                            (i) In general.--In determining whether to 
                        revoke an alien's status under subparagraph 
                        (A), the Secretary may require the alien--
                                    (I) to submit additional evidence; 
                                and
                                    (II) to appear for an interview.
                            (ii) Effect of noncompliance.--The 
                        provisional immigrant status of an alien who 
                        fails to comply with any requirement imposed by 
                        the Secretary under clause (i) shall be revoked 
                        unless the alien demonstrates to the 
                        Secretary's satisfaction that such failure was 
                        reasonably excusable.
                    (C) Invalidation of documentation.--If an alien's 
                provisional immigrant status is revoked pursuant to 
                subparagraph (A), any documentation issued by the 
                Secretary to such alien under subsection (b)(6) shall 
                automatically be rendered invalid for any purpose 
                except for departure from the United States.
            (3) Ineligibility for public benefits.--An alien who has 
        been granted provisional immigrant status is not eligible for 
        the Federal means-tested public benefits unavailable to 
        qualified aliens under section 403 of the Personal 
        Responsibility and Work Opportunity Reconciliation Act of 1996 
        (8 U.S.C. 1613).
            (4) Treatment of provisional immigrant status.--An alien 
        granted provisional immigrant status shall be considered 
        lawfully present in the United States for all purposes while 
        such alien remains in such status, except that the alien--
                    (A) is not entitled to the premium assistance tax 
                credit authorized under section 36B of the Internal 
                Revenue Code of 1986 (26 U.S.C. 36B) for his or her 
                coverage;
                    (B) shall be subject to the rules applicable to 
                individuals who are not lawfully present set forth in 
                subsection (e) of such section;
                    (C) shall be subject to the rules applicable to 
                individuals who are not lawfully present set forth in 
                section 1402(e) of the Patient Protection and 
                Affordable Care Act (42 U.S.C. 18071(e)); and
                    (D) shall be subject to the rules applicable to 
                individuals not lawfully present set forth in section 
                5000A(d)(3) of the Internal Revenue Code of 1986 (26 
                U.S.C. 5000A(d)(3)).
    (g) Provisions Involving Employers.--
            (1) Record of employment.--Employers of aliens granted 
        provisional immigrant status shall provide the alien and the 
        Secretary with a written record of employment each year the 
        alien remains in such status.
            (2) Civil penalties.--
                    (A) In general.--If the Secretary determines, after 
                notice and an opportunity for a hearing, that an 
                employer of an alien granted provisional immigrant 
                status has knowingly failed to provide the record of 
                employment required under paragraph (1) or has provided 
                a false statement of material fact in such a record, 
                the employer shall be subject to a civil penalty in an 
                amount not to exceed $500 per violation.
                    (B) Limitation.--The penalty under subparagraph (A) 
                for failure to provide employment records shall not 
                apply unless the alien has provided the employer with 
                evidence of employment authorization described in 
                subsection (b)(11).
                    (C) Deposit of civil penalties.--Civil penalties 
                collected under this paragraph shall be deposited into 
                the Immigration Examinations Fee Account pursuant to 
                section 286(m) of the Immigration and Nationality Act 
                (8 U.S.C. 1356(m)).
            (3) Continuing employment.--An employer that knows an alien 
        employee is an applicant for provisional immigrant status or 
        will apply for such status once the application period 
        commences is not in violation of section 274A(a)(2) of the 
        Immigration and Nationality Act (8 U.S.C. 1324a(a)(2)) if the 
        employer continues to employ the alien pending the adjudication 
        of the alien employee's application.
            (4) Employer protections.--
                    (A) Use of employment records.--Copies of 
                employment records or other evidence of employment 
                provided by an alien or by an alien's employer in 
                support of an alien's application for provisional 
                immigrant status may not be used in a civil or criminal 
                prosecution or investigation of that employer under 
                section 274A of the Immigration and Nationality Act (8 
                U.S.C. 1324a) or the Internal Revenue Code of 1986 for 
                the prior unlawful employment of that alien regardless 
                of the adjudication of such application or 
                reconsideration by the Secretary of such alien's prima 
                facie eligibility determination. Employers that provide 
                unauthorized aliens with copies of employment records 
                or other evidence of employment pursuant to an 
                application for provisional immigrant status shall not 
                be subject to civil and criminal liability pursuant to 
                such section 274A for employing such unauthorized 
                aliens.
                    (B) Limit on applicability.--The protections for 
                employers and aliens under subparagraph (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 judicial review of a 
        determination regarding an application for provisional 
        immigrant status shall comply with the requirements under this 
        subsection.
            (2) Administrative review.--
                    (A) Single level of appellate review.--The 
                Secretary shall establish an appellate authority to 
                provide for a single level of administration appellate 
                review of a final agency determination.
                    (B) Standard for review.--An administrative 
                appellate review established under subparagraph (A) 
                shall be based solely upon--
                            (i) the administrative record established 
                        at the time of the determination regarding the 
                        application; and
                            (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 determination 
        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 otherwise provided 
        in this subsection, no officer or employee 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 Nationality Act, as added by 
                section 102, for any purpose other than to make a 
                determination on any application by the alien for any 
                immigration benefit or protection;
                    (B) make any publication through which information 
                furnished by any particular applicant can be 
                identified; or
                    (C) permit anyone other than the sworn officers, 
                employees, and contractors of such agency or of another 
                entity approved by the Secretary 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 application filed under this 
        section or section 245B of the Immigration and Nationality Act, 
        as added by section 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 prosecution 
                        of any felony not related to the applicant's 
                        immigration status; or
                            (ii) a national security investigation or 
                        prosecution; and
                    (B) an official coroner for purposes of 
                affirmatively identifying a deceased individual, 
                whether or not the death of such individual resulted 
                from a crime.
            (3) Auditing and evaluation of information.--The Secretary 
        may--
                    (A) audit and evaluate information furnished 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 investigating, 
                prosecuting, referring for prosecution, or denying or 
                terminating immigration benefits.
            (4) Privacy and civil liberties.--
                    (A) In general.--The Secretary, in accordance with 
                paragraph (1), shall require appropriate administrative 
                and physical safeguards to protect the security, 
                confidentiality, and integrity of personally 
                identifiable information 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 impact assessment and a civil liberties 
                impact assessment of the legalization program 
                established 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 Immigration 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 STATUS FOR ALIEN 
              TAXPAYERS.

    ``(a) In General.--Except as provided in subsection (b), and not 
earlier than 5 years after the date of the enactment 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 assessed and paid for each of 
        the 3 immediately preceding 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 whether an alien 
                has met the requirement under paragraph (1), the 
                Secretary may credit the alien with not more than 1 
                taxable year of compliance with paragraph (1) to meet 
                such requirement 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;
                            ``(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 
                                reasonable job search.
                    ``(B) Effect of determination.--A determination 
                under subparagraph (A)(iii), with respect to an alien, 
                shall not be conclusive, binding, or admissible in a 
                separate or subsequent judicial or administrative 
                action or proceeding 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 Immigration 
        Examinations Fee Account pursuant to section 286(m).
    ``(b) Grounds for Denial of Adjustment of Status.--
            ``(1) In general.--The Secretary may not adjust the status 
        of an alien granted provisional immigrant status if the alien--
                    ``(A) is no longer eligible for provisional 
                immigrant status; or
                    ``(B) failed to satisfy the tax liability as 
                required under subsection (a)(1), after considering any 
                amount credited by the Secretary under subsection 
                (a)(3).
            ``(2) Maintenance of waivers of inadmissibility.--The 
        grounds of inadmissibility set forth in section 212(a) that 
        were previously waived for the alien or made inapplicable shall 
        not apply for purposes 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 provisional immigrant status, the Secretary may not 
        approve an application for adjustment of status under this 
        section unless the Secretary makes a final determination not to 
        revoke the applicant's status.
            ``(4) Payment of taxes.--
                    ``(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 federal 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 demonstrate 
                compliance with subparagraph (A) by submitting such 
                documentation as the Secretary, 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 permanent 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 individual who was 
        a child on the date such alien was granted provisional 
        immigrant status) applies for or received such status;
            ``(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 limitations 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 section to determine 
        whether the alien meets the eligibility requirements set forth 
        in this section.
            ``(2) Fees.--
                    ``(A) In general.--Applicants for adjustment 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
                            ``(iii) costs relating to the collection of 
                        such fee.
                    ``(B) Authority to limit fees.--The Secretary, by 
                regulation--
                            ``(i) may limit the maximum processing fee 
                        payable under this paragraph by a family, 
                        including spouses and children; and
                            ``(ii) may exempt defined classes of 
                        individuals 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 Immigration 
                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 applying for 
                provisional immigrant status under section 101 of the 
                Undocumented Taxpayers Opportunity Act of 2019 or for 
                adjustment of status under subsection (a) shall provide 
                evidence that the alien has satisfied the tax liability 
                as required under subsection (a)(1) of such section 101 
                or subsection (a)(1) of this section, as applicable.
                    ``(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 securing 
                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 subparagraph (A) to establish 
                that the alien has satisfied the tax liability by 
                producing sufficient evidence 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 Applications.--
            ``(1) Criminal penalty.--Any person who--
                    ``(A) files an application for provisional 
                immigrant status under section 101 of the Undocumented 
                Taxpayers Opportunity Act of 2019 or for an adjustment 
                of status under this section and knowingly and 
                willfully falsifies, 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 contain 
                any false, fictitious, or fraudulent statement or 
                entry; or
                    ``(B) creates or supplies a false writing or 
                document for use in making such an application,
        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 convicted 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 paragraph (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 
Legal Services Corporation Act (42 U.S.C. 2996 et seq.) from providing 
legal assistance directly related to an application for provisional 
immigrant status under section 101 of the Undocumented Taxpayers 
Opportunity Act of 2019, to an individual who has been granted 
provisional immigrant 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 status 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 subparagraph (F); 
        and
            (2) by inserting after subparagraph (D) the following:
                    ``(E) Aliens granted lawful permanent resident 
                status under section 245B.''.
    (c) Clerical Amendment.--The table of contents of the Immigration 
and Nationality Act (8 U.S.C. 1101 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 application 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 report to Congress that identifies, 
for the previous fiscal year--
            (1) the number of aliens who applied for provisional 
        immigrant status;
            (2) the number of aliens who were granted provisional 
        immigrant status;
            (3) the number of aliens who applied for an adjustment of 
        status pursuant to section 245B(a) of the Immigration and 
        Nationality Act, as added by section 102; and
            (4) the number of aliens who received an adjustment of 
        status pursuant such section 245B(a).

SEC. 105. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to the Secretary such 
amounts as may be necessary to implement this title, including any 
amounts needed for costs associated with the initiation of such 
implementation during fiscal 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 following:
                    ``(D) who is granted provisional immigrant status 
                under section 101 of the Undocumented Taxpayers 
                Opportunity Act of 2019,''; and
            (4) in the undesignated matter following subparagraph (D), 
        as added by paragraph (3), by striking ``1990.'' and inserting 
        ``1990, or in the case of an alien described in subparagraph 
        (D), if such conduct 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 seventh 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 status 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 Immigration and Nationality 
        Act (8 U.S.C. 1101(b)(1)).
            (3) Continuous presence.--An alien shall be deemed to have 
        maintained ``continuous presence'' in the United States for 
        purposes of section 101(a)(1)(B)(iii) if any absences from the 
        United States during the applicable period were brief, casual, 
        and innocent, whether or not such absences were authorized by 
        the Secretary.
            (4) Qualified designated entity.--The term ``qualified 
        designated entity'' means any entity designated by the 
        Secretary.
            (5) Secretary.--The term ``Secretary'' means the Secretary 
        of Homeland Security.
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