S.Amdt. 3286

SA 3286. Mr. GRASSLEY submitted an amendment intended to be proposed
to amendment SA 3192 submitted by Mr. Specter (for himself, Mr. leahy,
and Mr. hagel) to the bill S. 2454, to amend the Immigration and
Nationality Act to provide for comprehensive reform and for other
purposes; which was ordered to lie on the table; as follows:

On page 342, strike lines 3 through 21, and insert the
following:
``(5) Payment of income taxes.--
``(A) In general.--Not later than the date on which status
is adjusted under this section, the alien establishes the
payment of all applicable Federal income tax liability by
establishing that--
``(i) no such tax liability exists;
``(ii) all outstanding liabilities have been paid; or
``(iii) the alien has entered into an agreement for payment
of all outstanding liabilities with the Internal Revenue
Service.
``(B) Applicable federal income tax liability.--For
purposes of subparagraph (A), the term `applicable Federal
income tax liability' means liability for Federal income
taxes owed for any year during the period of employment
required by section 218D(b)(1)(B) for which the statutory
period for assessment of any deficiency for such taxes has
not expired.

[[Page S2836]]

``(C) IRS cooperation.--The Secretary of the Treasury shall
establish rules and procedures under which the Commissioner
of Internal Revenue shall provide documentation to an alien
upon request to establish the payment of all income taxes
required by this paragraph.
On page 364, strike lines 6 through 25, and insert the
following:
(D) Payment of income taxes.--
(i) In general.--Not later than the date on which an
alien's status is adjusted under this subsection, the alien
shall establish the payment of all applicable Federal income
tax liability by establishing that--

(I) no such tax liability exists;
(II) all outstanding liabilities have been paid; or
(III) the alien has entered into an agreement for payment
of all outstanding liabilities with the Internal Revenue
Service.

(ii) Applicable federal income tax liability.--For purposes
of clause (i), the term ``applicable Federal income tax
liability'' means liability for Federal income taxes owed for
any year during the period of employment required under
paragraph (1)(A) for which the statutory period for
assessment of any deficiency for such taxes has not expired.
(iii) IRS cooperation.--The Secretary of the Treasury shall
establish rules and procedures under which the Commissioner
of Internal Revenue shall provide documentation to an alien
upon request to establish the payment of all income taxes
required by this subparagraph.
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