In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Fair Treatment Act of 
1995''.

SEC. 2. TABLE OF CONTENTS.

    The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
      TITLE I--REGULATORY SIMPLIFICATION AND VOLUNTARY COMPLIANCE

Sec. 101. Definitions.
Sec. 102. Compliance guides.
Sec. 103. No action letter.
Sec. 104. Voluntary self-audits.
                   TITLE II--MISCELLANEOUS PROVISIONS

Sec. 201. Performance measures.
Sec. 202. Grace period for correction of violations of Environmental 
                            Protection Agency regulations.
Sec. 203. Waiver of punitive fines for small entities.

      TITLE I--REGULATORY SIMPLIFICATION AND VOLUNTARY COMPLIANCE

SEC. 101. DEFINITIONS.

    For purposes of this Act, the following definitions shall apply:
            (1) Compliance guide.--The term ``compliance guide'' means 
        a publication made by a covered agency under section 102(a).
            (2) Covered agency.--The term ``covered agency'' means any 
        agency that, on the date of enactment of this Act, has 
        promulgated any rule for which a regulatory flexibility 
        analysis was required under section 605 of title 5, United 
        States Code, and any other agency that promulgates any such 
        rule, as of the date of enactment of this Act.
            (3) No action letter.--The term ``no action letter'' means 
        a written determination from a covered agency stating that, 
        based on a no action request submitted to the agency by a small 
        entity, the agency will not take enforcement action against the 
        small entity under the rules of the covered agency.
            (4) No action request.--The term ``no action request'' 
        means a written correspondence submitted by a small entity to a 
        covered agency--
                    (A) stating a set of facts; and
                    (B) requesting a determination by the agency of 
                whether the agency would take an enforcement action 
                against the small entity based on such facts and the 
                application of any rule of the agency.
            (5) Rule.--The term ``rule'' has the same meaning as in 
        section 601(2) of title 5, United States Code.
            (6) Small entity.--The term ``small entity'' has the same 
        meaning as in section 601(6) of title 5, United States Code.
            (7) Small business concern.--The term ``small business 
        concern'' has the same meaning as in section 3 of the Small 
        Business Act.
            (8) Voluntary self-audit.--The term ``voluntary self-
        audit'' means an audit, assessment, or review of any operation, 
        practice, or condition of a small entity that--
                    (A) is initiated by an officer, employee, or agent 
                of the small entity; and
                    (B) is not required by law.

SEC. 102. COMPLIANCE GUIDES.

    (a) Compliance Guide.--
            (1) Publication.--If a covered agency is required to 
        prepare a regulatory flexibility analysis for a rule or group 
        of related rules under section 603 of title 5, United States 
        Code, the agency shall publish a compliance guide for such rule 
        or group of related rules.
            (2) Requirements.--Each compliance guide published under 
        paragraph (1) shall--
                    (A) contain a summary description of the rule or 
                group of related rules;
                    (B) contain a citation to the location of the 
                complete rule or group of related rules in the Federal 
                Register;
                    (C) provide notice to small entities of the 
                requirements under the rule or group of related rules 
                and explain the actions that a small entity is required 
                to take to comply with the rule or group of related 
                rules;
                    (D) be written in a manner to be understood by the 
                average owner or manager of a small entity; and
                    (E) be updated as required to reflect changes in 
                the rule.
    (b) Dissemination.--
            (1) In general.--Each covered agency shall establish a 
        system to ensure that compliance guides required under this 
        section are published, disseminated, and made easily available 
        to small entities.
            (2) Small business development centers.--In carrying out 
        this subsection, each covered agency shall provide sufficient 
        numbers of compliance guides to small business development 
        centers for distribution to small businesses concerns.
    (c) Limitation on Enforcement.--
            (1) In general.--No covered agency may bring an enforcement 
        action in any Federal court or in any Federal administrative 
        proceeding against a small entity to enforce a rule for which a 
        compliance guide is not published and disseminated by the 
        covered agency as required under this section.
            (2) Effective dates.--This subsection shall take effect--
                    (A) 1 year after the date of the enactment of this 
                Act with regard to a final regulation in effect on the 
                date of the enactment of this Act; and
                    (B) on the date of the enactment of this Act with 
                regard to a regulation that takes effect as a final 
                regulation after such date of enactment.

SEC. 103. NO ACTION LETTER.

    (a) Application.--This section applies to all covered agencies, 
except--
            (1) the Federal Trade Commission;
            (2) the Equal Employment Opportunity Commission; and
            (3) the Consumer Product Safety Commission.
    (b) Issuance of No Action Letter.--Not later than 90 days after the 
date on which a covered agency receives a no action request, the agency 
shall--
            (1) make a determination regarding whether to grant the no 
        action request, deny the no action request, or seek further 
        information regarding the no action request; and
            (2) if the agency makes a determination under paragraph (1) 
        to grant the no action request, issue a no action letter and 
        transmit the letter to the requesting small entity.
    (c) Reliance on No Action Letter or Compliance Guide.--In any 
enforcement action brought by a covered agency in any Federal court or 
Federal administrative proceeding against a small entity, the small 
entity shall have a complete defense to any allegation of noncompliance 
or violation of a rule if the small entity affirmatively pleads and 
proves by a preponderance of the evidence that the act or omission 
constituting the alleged noncompliance or violation was taken in good 
faith with and in reliance on--
            (1) a no action letter from that agency; or
            (2) a compliance guide of the applicable rule published by 
        the agency under section 102(a).

SEC. 104. VOLUNTARY SELF-AUDITS.

    (a) Procedures.--Each agency shall establish voluntary self-audit 
procedures for small entities regulated by the agency.
    (b) Inadmissibility of Evidence and Limitation on Discovery.--If 
action to address a violation is taken not later than 180 days after 
the date on which a voluntary self-audit is concluded, the evidence 
described in subsection (c)--
            (1) shall not be admissible, unless agreed to by the small 
        entity, in any enforcement action brought against a small 
        entity by a Federal agency in any Federal--
                    (A) court; or
                    (B) administrative proceeding; and
            (2) may not be the subject of discovery in any enforcement 
        action brought against a small entity by a Federal agency in 
        any Federal--
                    (A) court; or
                    (B) administrative proceeding.
    (c) Application.--For purposes of subsection (b), the evidence 
described in this subsection is--
            (1) a voluntary self-audit made in good faith; and
            (2) any report, finding, opinion, or any other oral or 
        written communication made in good faith relating to such 
        voluntary self-audit.
    (d) Exceptions.--Subsection (b) shall not apply if--
            (1) the act or omission that forms the basis of the 
        enforcement action is a violation of criminal law; or
            (2) the voluntary self-audit or the report, finding, 
        opinion, or other oral or written communication was prepared 
        for the purpose of avoiding disclosure of information required 
        for an investigative, administrative, or judicial proceeding 
        that, at the time of preparation, was imminent or in progress.

                   TITLE II--MISCELLANEOUS PROVISIONS

SEC. 201. PERFORMANCE MEASURES.

    No covered agency shall establish or enforce agency personnel 
practices that reward agency employees, directly or indirectly, based 
on the number of contacts made with small entities in pursuit of 
enforcement actions or on the amount of fines levied against small 
entities to enforce agency regulations.

SEC. 202. GRACE PERIOD FOR CORRECTION OF VIOLATIONS OF ENVIRONMENTAL 
              PROTECTION AGENCY REGULATIONS.

    (a) In General.--Subject to subsection (b), for violations of 
regulations identified on or after the date of enactment of this Act, 
the Administrator of the Environmental Protection Agency shall afford 
small entities 180 days after the date on which the violation is 
identified to correct such violation.
    (b) Exception.--Subsection (a) shall not apply--
            (1) if the Administrator of the Environmental Protection 
        Agency determines that there is an imminent risk to public 
        health or worker safety; or
            (2) to a violation of a regulation for which criminal 
        liability may be imposed.

SEC. 203. WAIVER OF PUNITIVE FINES FOR SMALL ENTITIES.

    Notwithstanding any other law, policy, or practice, a covered 
agency may waive all or part of a punitive fine that would otherwise be 
imposed on a small entity if--
            (1) the fine is for a first time violation of a law or 
        regulation; and
            (2) the small entity acts quickly and in good faith to 
        correct the violation.
[EX A]: TABLE OF CONTENTS: 
     Title I:  Regulatory Simplification and Voluntary Compliance 
     Title II:  Miscellaneous Provisions 
Small Business Fair Treatment Act of 1995 - 
Title I:  Regulatory Simplification and Voluntary Compliance
 - Directs a Federal regulatory agency that is required to prepare a regulatory flexibility analysis for a rule or group of related rules to publish a compliance guide which:  (1) contains a summary of the rules and a citation as to their location; (2) provides a notice to small businesses (small entities) of such rules as well as an understandable explanation of actions necessary for compliance; and (3) is updated as required. Requires such guide to be disseminated to small entities, as well as to small business development centers.  Prohibits any covered agency from bringing an action against a small entity to enforce a rule for which such a guide has not been published and disseminated. 
(Sec. 103) Requires covered agencies other than the Federal Trade Commission, the Equal Employment Opportunity Commission, and the Consumer Product Safety Commission to determine within 90 days whether to grant or deny a request by a small entity that no action be taken against such entity with respect to the enforcement of a rule (no action request).  Allows a small entity to rely on a no action response from a covered agency in any subsequent action brought against the small entity for a rule's enforcement. 
(Sec. 104) Requires each covered agency to establish voluntary self-audit procedures for small entities regulated by the agency. Makes inadmissible as evidence in an action, as well as outside the bounds of discovery, any information compiled by a small entity in a voluntary self-audit, as long as an action to address such violation is brought within 180 days after the conclusion of the self-audit. 
Title II:  Miscellaneous Provisions
 - Prohibits any covered agency from establishing personnel practices that reward its employees based on the number of contacts made with small entities in pursuit of enforcement actions or the levy of fines to enforce agency regulations. 
(Sec. 202) Directs the Administrator of the Environmental Protection Agency (EPA) to afford small entities a 180-day grace period for the correction of EPA violations, with exceptions. 
(Sec. 203) Authorizes a covered agency to waive all or part of any punitive fine that would otherwise be imposed on a small entity:  (1) for a first time violation; and (2) if the small entity acts quickly and in good faith to correct the violation.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Security and Freedom Through 
Encryption (SAFE) Act''.

SEC. 2. SALE AND USE OF ENCRYPTION.

    (a) In General.--Part I of title 18, United States Code, is amended 
by inserting after chapter 121 the following new chapter:

        ``CHAPTER 122--ENCRYPTED WIRE AND ELECTRONIC INFORMATION

``2801. Definitions.
``2802. Freedom to use encryption.
``2803. Freedom to sell encryption.
``2804. Prohibition on mandatory key escrow.
``2805. Unlawful use of encryption in furtherance of a criminal act.
``Sec. 2801. Definitions
    ``As used in this chapter--
            ``(1) the terms `person', `State', `wire communication', 
        `electronic communication', `investigative or law enforcement 
        officer', `judge of competent jurisdiction', and `electronic 
        storage' have the meanings given those terms in section 2510 of 
        this title;
            ``(2) the terms `encrypt' and `encryption' refer to the 
        scrambling of wire or electronic information using mathematical 
        formulas or algorithms in order to preserve the 
        confidentiality, integrity, or authenticity of, and prevent 
        unauthorized recipients from accessing or altering, such 
        information;
            ``(3) the term `key' means the variable information used in 
        a mathematical formula, code, or algorithm, or any component 
        thereof, used to decrypt wire or electronic information that 
        has been encrypted; and
            ``(4) the term `United States person' means--
                    ``(A) any United States citizen;
                    ``(B) any other person organized under the laws of 
                any State, the District of Columbia, or any 
                commonwealth, territory, or possession of the United 
                States; and
                    ``(C) any person organized under the laws of any 
                foreign country who is owned or controlled by 
                individuals or persons described in subparagraphs (A) 
                and (B).
``Sec. 2802. Freedom to use encryption
    ``Subject to section 2805, it shall be lawful for any person within 
any State, and for any United States person in a foreign country, to 
use any encryption, regardless of the encryption algorithm selected, 
encryption key length chosen, or implementation technique or medium 
used.
``Sec. 2803. Freedom to sell encryption
    ``Subject to section 2805, it shall be lawful for any person within 
any State to sell in interstate commerce any encryption, regardless of 
the encryption algorithm selected, encryption key length chosen, or 
implementation technique or medium used.
``Sec. 2804. Prohibition on mandatory key escrow
    ``(a) Prohibition.--No person in lawful possession of a key to 
encrypted information may be required by Federal or State law to 
relinquish to another person control of that key.
    ``(b) Exception for Access for Law Enforcement Purposes.--
Subsection (a) shall not affect the authority of any investigative or 
law enforcement officer, acting under any law in effect on the 
effective date of this chapter, to gain access to encrypted 
information.
``Sec. 2805. Unlawful use of encryption in furtherance of a criminal 
              act
    ``Any person who willfully uses encryption in furtherance of the 
commission of a criminal offense for which the person may be prosecuted 
in a court of competent jurisdiction--
            ``(1) in the case of a first offense under this section, 
        shall be imprisoned for not more than 5 years, or fined in the 
        amount set forth in this title, or both; and
            ``(2) in the case of a second or subsequent offense under 
        this section, shall be imprisoned for not more than 10 years, 
        or fined in the amount set forth in this title, or both.''.
    (b) Conforming Amendment.--The table of chapters for part I of 
title 18, United States Code, is amended by inserting after the item 
relating to chapter 33 the following new item:

``122. Encrypted wire and electronic information............    2801''.

SEC. 3. EXPORTS OF ENCRYPTION.

    (a) Amendment to Export Administration Act of 1979.--Section 17 of 
the Export Administration Act of 1979 (50 U.S.C. App. 2416) is amended 
by adding at the end thereof the following new subsection:
    ``(g) Computers and Related Equipment.--
            ``(1) General rule.--Subject to paragraphs (2), (3), and 
        (4), the Secretary shall have exclusive authority to control 
        exports of all computer hardware, software, and technology for 
        information security (including encryption), except that which 
        is specifically designed or modified for military use, 
        including command, control, and intelligence applications.
            ``(2) Items not requiring licenses.--No validated license 
        may be required, except pursuant to the Trading With The Enemy 
        Act or the International Emergency Economic Powers Act (but 
        only to the estent that the authority of such Act is not 
        exercised to extend controls imposed under this Act), for the 
        export or reexport of--
                    ``(A) any software, including software with 
                encryption capabilities--
                            ``(i) that is generally available, as is, 
                        and is designed for installation by the 
                        purchaser; or
                            ``(ii) that is in the public domain for 
                        which copyright or other protection is not 
                        available under title 17, United States Code, 
                        or that is available to the public because it 
                        is generally accessible to the interested 
                        public in any form; or
                    ``(B) any computing device solely because it 
                incorporates or employs in any form software (including 
                software with encryption capabilities) exempted from 
                any requirement for a validated license under 
                subparagraph (A).
            ``(3) Software with encryption capabilities.--The Secretary 
        shall authorize the export or reexport of software with 
        encryption capabilities for nonmilitary end-uses in any country 
        to which exports of software of similar capability are 
        permitted for use by financial institutions not controlled in 
        fact by United States persons, unless there is substantial 
        evidence that such software will be--
                    ``(A) diverted to a military end-use or an end-use 
                supporting international terrorism;
                    ``(B) modified for military or terrorist end-use; 
                or
                    ``(C) reexported without any authorization by the 
                United States that may be required under this Act.
            ``(4) Hardware with encryption capabilities.--The Secretary 
        shall authorize the export or reexport of computer hardware 
        with encryption capabilities if the Secretary determines that a 
        product offering comparable security is commercially available 
        outside the United States from a foreign supplier, without 
        effective restrictions.
            ``(5) Definitions.--As used in this subsection--
                    ``(A) the term `encryption' means the scrambling of 
                wire or electronic information using mathematical 
                formulas or algorithms in order to preserve the 
                confidentiality, integrity, or authenticity of, and 
                prevent unauthorized recipients from accessing or 
                altering, such information;
                    ``(B) the term `generally available' means, in the 
                case of software (including software with encryption 
                capabilities), software that is offered for sale, 
                license, or transfer to any person without restriction, 
                whether or not for consideration, including, but not 
                limited to, over-the-counter retail sales, mail order 
                transactions, phone order transactions, electronic 
                distribution, or sale on approval;
                    ``(C) the term `as is' means, in the case of 
                software (including software with encryption 
                capabilities), a software program that is not designed, 
                developed, or tailored by the software publisher for 
                specific purchasers, except that such purchasers may 
                supply certain installation parameters needed by the 
                software program to function properly with the 
                purchaser's system and may customize the software 
                program by choosing among options contained in the 
                software program;
                    ``(D) the term `is designed for installation by the 
                purchaser' means, in the case of software (including 
                software with encryption capabilities) that--
                            ``(i) the software publisher intends for 
                        the purchaser (including any licensee or 
                        transferee), who may not be the actual program 
                        user, to install the software program on a 
                        computing device and has supplied the necessary 
                        instructions to do so, except that the 
                        publisher may also provide telephone help line 
                        services for software installation, electronic 
                        transmission, or basic operations; and
                            ``(ii) the software program is designed for 
                        installation by the purchaser without further 
                        substantial support by the supplier;
                    ``(E) the term `computing device' means a device 
                which incorporates one or more microprocessor-based 
                central processing units that can accept, store, 
                process, or provide output of data; and
                    ``(F) the term `computer hardware', when used in 
                conjunction with information security, includes, but is 
                not limited to, computer systems, equipment, 
                application-specific assemblies, modules, and 
                integrated circuits.''.
    (b) Continuation of Export Administration Act.--For purposes of 
carrying out the amendment made by subsection (a), the Export 
Administration Act of 1979 shall be deemed to be in effect.
[EX A]: Security and Freedom Through Encryption (SAFE) Act - Amends the Federal criminal code to permit any person within any State, and any U.S. person in a foreign country, to use any encryption regardless of the encryption algorithm selected, encryption key length chosen, or implementation technique or medium used, with an exception for the unlawful use of encryption in furtherance of a criminal act. 
Allows any person within any State to sell in interstate commerce any encryption. 
Specifies that no person in lawful possession of a key to encrypted information may be required by Federal or State law to relinquish to another person control of that key, with an exception for access for law enforcement purposes. 
Sets penalties for the willful use of encryption in furtherance of the commission of a criminal offense. 
(Sec. 3) Amends the Export Administration Act of 1979 to grant the Secretary of Commerce exclusive authority to control exports of all hardware, software, and technology for information security (including encryption), except that which is specifically designed or modified for military use. 
Prohibits requiring any validated license (with limited exceptions pursuant to the Trading With The Enemy Act or the International Emergency Economic Powers Act) for the export or reexport of any:  (1) software, including software with encryption capabilities that is generally available as is and that is designed for installation by the purchaser, or that is in the public domain for which copyright or other protection is not available or is available to the public because it is generally accessible to the public in any form; or (2) computing device solely because it incorporates or employs in any form software (including software with encryption capabilities) exempted from any requirement for a validated license under this section. 
Directs the Secretary to authorize the export or reexport of:  (1) software with encryption capabilities for nonmilitary end-uses in any country to which exports of software of similar capability are permitted for use by financial institutions not controlled in fact by U.S. persons, unless there is substantial evidence that such software will be diverted to a military end-use or an end-use supporting international terrorism, modified for military or terrorist end-use, or reexported without any U.S. authorization that may be required under the Act; and (2) computer hardware with encryption capabilities if the Secretary determines that a product offering comparable security is commercially available outside the United States from a foreign supplier without effective restrictions.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRS Illegal Immigrant Information 
Act of 2007''.

SEC. 2. PROCEDURE FOR DETERMINING WHETHER INDIVIDUALS WHO ARE NOT 
              AUTHORIZED TO BE EMPLOYED IN THE UNITED STATES ARE SO 
              EMPLOYED.

    (a) In General.--Subsection (i) of section 6103 of the Internal 
Revenue Code of 1986 (relating to confidentiality and disclosure of 
returns and return information) is amended by adding at the end the 
following new paragraph:
            ``(9) Disclosure of employment information to secretary of 
        homeland security.--
                    ``(A) In general.--During December of each calendar 
                year, the Secretary of Homeland Security shall submit 
                electronically a request to the Secretary for the 
                information described in subparagraph (B)(ii) with 
                respect to each individual who had been authorized to 
                be employed in the United States during any prior 
                calendar year but who was not so authorized as of 
                December 31 of the immediately preceding calendar year. 
                Such request shall specify--
                            ``(i) the name and TIN of the individual, 
                        and
                            ``(ii) the taxable period or periods for 
                        which the information is requested.
                    ``(B) Disclosure of employment information.--
                            ``(i) In general.--Not later than the first 
                        March 5 following the receipt by the Secretary 
                        of such request, the Secretary shall 
                        electronically disclose return information 
                        described in clause (ii) to officers and 
                        employees of the Department of Homeland 
                        Security who are personally and directly 
                        engaged in the enforcement of the Immigration 
                        and Nationality Act.
                            ``(ii) Information to be disclosed.--The 
                        information described in this clause with 
                        respect to any individual is--
                                    ``(I) such individual's mailing 
                                address,
                                    ``(II) the total amount of wages 
                                (as defined in section 3121(a)) paid to 
                                such individual during the period or 
                                periods specified in subparagraph 
                                (A)(ii), and
                                    ``(III) the name, address, and 
                                employer identification number of each 
                                employer paying such wages during such 
                                period or periods.
                    ``(C) Refunds, etc. withheld.--No refund of any tax 
                imposed by this title shall be made, and no credit 
                under section 32 (relating to earned income credit) 
                shall be allowed, to any individual for any taxable 
                year during any portion of which such individual is 
                employed in the United States without being authorized 
                to be so employed.
                    ``(D) Notice to employer and employee.--If the 
                Secretary of Homeland Security receives information 
                under this paragraph indicating that an individual was 
                employed in the United States after the expiration of 
                the individual's authority to be so employed, such 
                Secretary shall (within 7 business days after receiving 
                such information) notify in writing such individual and 
                each person or entity who was an employer of such 
                individual after such expiration that such individual 
                is not authorized to be employed in the United States 
                and that the individual's employment with the employer 
                should be terminated not later than the 30th day after 
                the date of the notice. Such notice shall also 
                describe--
                            ``(i) the employer's obligations under this 
                        paragraph,
                            ``(ii) the employee's right under this 
                        paragraph to contest the determination that the 
                        employee is not authorized to be employed in 
                        the United States, and
                            ``(iii) the procedure under this paragraph 
                        for contesting such determination.
                    ``(E) Employee's right to contest.--
                            ``(i) Notice to employee.--If any employer 
                        receives such a notice from the Secretary of 
                        Homeland Security with respect to an employee, 
                        the employer shall, within 3 business days 
                        after the date the employer received such 
                        notice, provide a copy of such notice to the 
                        employee.
                            ``(ii) Right to contest.--An employee may 
                        contest the accuracy of such notice during the 
                        30-day period beginning on the date that the 
                        employer provided the notice under clause (i) 
                        to the employee.
                            ``(iii) Contest procedure.--If, during such 
                        30-day period, the employee provides the 
                        employer with information substantiating such 
                        employee's claimed authorization to be employed 
                        in the United States, the employer shall, in 
                        such form and manner as the Secretary of 
                        Homeland Security shall prescribe, provide to 
                        such Secretary--
                                    ``(I) the employee's name, address, 
                                and taxpayer identification number,
                                    ``(II) the employer's name, 
                                address, telephone number, and employer 
                                identification number, and
                                    ``(III) the information provided by 
                                the employee to the employer 
                                substantiating such employee's 
                                authorization to be employed in the 
                                United States.
                    ``(F) Verification from department of homeland 
                security.--Within 7 business days after receiving such 
                information, the Secretary of Homeland Security shall 
                electronically notify the Secretary, and shall notify 
                the employer and employee in writing, as to whether the 
                employee is authorized to be employed in the United 
                States.
                    ``(G) Suspension of obligation to terminate 
                employment until response received.--
                            ``(i) In general.--Except as provided in 
                        clause (ii), if the employee meets the 
                        requirement of subparagraph (E)(iii), the 
                        employer's obligation to terminate the 
                        employment of such employee shall be suspended 
                        until the employer receives the notice 
                        described in subparagraph (F).
                            ``(ii) Timely response not received.--If 
                        the employer does not receive such notice 
                        before the 30th day after the close such 30-day 
                        period, the employer shall so notify the 
                        Secretary of Homeland Security.
                    ``(H) Rebuttable presumption of violation of the 
                immigration and nationality act.--
                            ``(i) In general.--A rebuttable presumption 
                        is created that the employer has violated 
                        section 274A(a)(1)(A) of the Immigration and 
                        Nationality Act if--
                                    ``(I) the employer employs an 
                                individual with respect to whom a 
                                notice is received under subparagraph 
                                (D) after the 30 days described in such 
                                subparagraph,
                                    ``(II) the employer fails to notify 
                                the Secretary as required by 
                                subparagraph (G)(ii) and employs such 
                                individual, or
                                    ``(III) the employer refers the 
                                individual for employment after 
                                receiving a notice under subparagraph 
                                (D) with respect to such individual.
                            ``(ii) Exceptions.--
                                    ``(I) Suspension period.--Clause 
                                (i)(I) shall not apply during the 
                                suspension period described in 
                                subparagraph (G)(i)
                                    ``(II) Notice from secretary of 
                                homeland security.--Clause (i) shall 
                                cease to apply with respect to an 
                                individual after the date that the 
                                employer is notified by the Secretary 
                                of Homeland Security that such 
                                individual is authorized to be employed 
                                in the United States.
                    ``(I) Special rules.--
                            ``(i) Protection from liability.--No 
                        employer shall be civilly or criminally liable 
                        under any law for any action taken in good 
                        faith reliance on information provided by the 
                        Secretary or the Secretary of Homeland Security 
                        with respect to any individual's eligibility to 
                        be employed in the United States.
                            ``(ii) Timely mailing treated as timely 
                        notice.--Rules similar to the rules of section 
                        7502 shall apply for purposes of this section.
                            ``(iii) Last known address of employee.--
                        Any notice required to be provided to an 
                        employee under this section shall be sufficient 
                        if mailed to the employee at the last known 
                        address of the employee.
                            ``(iv) Employment-based visas.--For 
                        purposes of this section, the determination of 
                        whether an individual is authorized to be 
                        employed in the United States includes whether 
                        the individual has an immigrant visa issued 
                        pursuant to the numerical limitation under 
                        section 203(b) of the Immigration and 
                        Nationality Act (8 U.S.C. 1153(b)) (relating to 
                        employment-based visas).''.
    (b) Conforming Amendment.--Paragraph (4) of section 6103(p) of such 
Code is amended by striking ``(5) or (7)'' each place it appears and 
inserting ``(5), (7), or (9)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to requests made in calendar years beginning after the date of 
the enactment of this Act.
[EX A]:
IRS Illegal Immigrant Information Act of 2007 - Amends the Internal Revenue Code to require: (1) the Secretary of Homeland Security to request from the Secretary of the Treasury information (including mailing address, amount of wages earned, and identity of employer) about alien workers who are no longer authorized to work in the United States; (2) the Secretary of the Treasury to provide the requested information to the Department of Homeland Security; and (3) the Secretary of Homeland Security to notify the alien worker and and the worker's employer that such employment is illegal and must be terminated within 30 days of such notice. Allows any worker who receives a notice to contest such notice and to provide documentation substantiating such worker's authorization to be employed in the United States.