S.Amdt. 3991
What it does: 2 changes: replaces text in 2 places
Sen. Chuck Grassley (R-IA)What it changes
2 changes to S. 2611
Change 1: Rewrites page 351, lines 7–22
ReplacesPrinted pageRemoves page 351, lines 7–22 of the printed bill. See that page
Inserted: (E) Payment of income taxes.--
Inserted: (i) 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--
Inserted: (I) no such tax liability exists;
Inserted: (II) all outstanding liabilities have been paid; or
Inserted: (III) the alien has entered into an agreement for payment of all outstanding liabilities with the Internal Revenue Service.
Inserted: (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 by subparagraph (D)(i) for which the statutory period for assessment of any deficiency for such taxes has not expired.
Inserted: (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.
Original wording
On page 351, strike lines 7 through 22 and insert the following:
Change 2: Rewrites page 411, lines 6–25
ReplacesPrinted pageRemoves page 411, lines 6–25 of the printed bill. See that page
Inserted: (D) Payment of income taxes.--
Inserted: (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--
Inserted: (I) no such tax liability exists;
Inserted: (II) all outstanding liabilities have been paid; or
Inserted: (III) the alien has entered into an agreement for payment of all outstanding liabilities with the Internal Revenue Service.
Inserted: (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.
Inserted: (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.
Original wording
On page 411, strike lines 6 through 25 and insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 3991. Mr. GRASSLEY submitted an amendment intended to be proposed by him to the bill S. 2611, to provide for comprehensive immigration reform and for other purposes; which was ordered to lie on the table; as follows:
On page 351, strike lines 7 through 22 and insert the following:
“(E) Payment of income taxes.--
“(i) 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.
“(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 by subparagraph (D)(i) 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.
On page 411, 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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Senate amendment submitted
May 15, 2006