S.Amdt. 1854
What it does: Rewrites page 658, line 20 through page 659, line 21
Sen. John Ensign (R-NV)What it changes
1 change to S. 1639
Rewrites page 658, line 20 through page 659, line 21
ReplacesPrinted pageRemoves page 658, line 20 through page 659, line 21 of the printed bill. See that page
Inserted: (----) 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 any applicable Federal tax liability and State and Local 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) Definitions--
Inserted: (I) Applicable federal tax liability--For purposes of clause (i), the term 'applicable Federal tax liability' means liability for Federal taxes, including penalties and interest, 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: (II) State and local tax liability--For purposes of clause (i), 'State and Local tax liability' means any tax liability, including penalties and interest, due to any State or Local jurisdiction in which the alien worked prior to being issued a probationary Z visa pursuant to Section 601 of this Act, if such State or Local jurisdiction establishes a program by which aliens who are issued such visa are required to pay such tax liability.
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 taxes required by this subparagraph.
Inserted: (iv) Limitation--Provided further that an alien required to pay taxes under this subparagraph, or who otherwise satisfies the requirements of clause (i), shall not be allowed to collect any tax refund for any taxable year prior to 2007, or to file any claim for the Earned Income Tax Credit, or any other tax credit otherwise allowable under the tax code, prior to such taxable year.
Original wording
Beginning on page 658, strike line 20 and all that follows through page 659, line 21 and insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 1854. Mr. ENSIGN submitted an amendment intended to be proposed by him to the bill S. 1639, to provide for comprehensive immigration reform and for other purposes; which was ordered to lie on the table; as follows:
Beginning on page 658, strike line 20 and all that follows through page 659, line 21 and insert the following:
(----) 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 any applicable Federal tax liability and State and Local 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) Definitions--
(I) Applicable federal tax liability--For purposes of clause (i), the term ‘applicable Federal tax liability' means liability for Federal taxes, including penalties and interest, 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.
(II) State and local tax liability--For purposes of clause (i), ‘State and Local tax liability' means any tax liability, including penalties and interest, due to any State or Local jurisdiction in which the alien worked prior to being issued a probationary Z visa pursuant to Section 601 of this Act, if such State or Local jurisdiction establishes a program by which aliens who are issued such visa are required to pay such tax liability.
(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 taxes required by this subparagraph.
(iv) Limitation--Provided further that an alien required to pay taxes under this subparagraph, or who otherwise satisfies the requirements of clause (i), shall not be allowed to collect any tax refund for any taxable year prior to 2007, or to file any claim for the Earned Income Tax Credit, or any other tax credit otherwise allowable under the tax code, prior to such taxable year.
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Senate amendment submitted
June 21, 2007