S. 2710

A bill to authorize the Department of Homeland Security to use an employer's failure to timely resolve discrepancies with the Social Security Administration after receiving a "no match" notice as evidence that the employer violated section 274A of the Immigration and Nationality Act.

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II

Calendar No. 595

110th CONGRESS

2d Session

S. 2710

IN THE SENATE OF THE UNITED STATES

March 5, 2008

Mr. Sessions introduced the following bill; which was read the first time

March 6, 2008

Read the second time and placed on the calendar

A BILL

To authorize the Department of Homeland Security to use an employer’s failure to timely resolve discrepancies with the Social Security Administration after receiving a no match notice as evidence that the employer violated section 274A of the Immigration and Nationality Act.

1.

Constructive knowledge that employee is an unauthorized alien

Section 274A(a) of the Immigration and Nationality Act (8 U.S.C. 1324a(a)) is amended—

(1)

in paragraph (1)(A), by inserting , or having constructive knowledge that, after knowing;

(2)

in paragraph (2), by inserting , or having constructive knowledge that, after knowing; and

(3)

by adding at the end the following:

(8)

Constructive knowledge defined

In this subsection, constructive knowledge is deemed to have been obtained by an employer that—

(A)

receives a social security no-match letter notifying the employer that the Social Security Administration has been unable to match the employee’s name with the Social Security number provided by the employer; and

(B)

fails to take the corrective action suggested by the Social Security Administration or the Department of Homeland Security within 90 days of receiving the letter described in subparagraph (A).

.

2.

Termination of employees based on constructive knowledge that employees are unauthorized aliens is not an unfair immigration-related employment practice

Section 274B(a)(2) of the Immigration and Nationality Act (8 U.S.C. 1324b(a)(2)) is amended—

(1)

in subparagraph (A), by striking the comma at the end and inserting a semicolon;

(2)

in subparagraph (B), by striking , or and inserting a semicolon;

(3)

in subparagraph (C), by striking the period at the end and inserting ; or; and

(4)

by adding at the end the following:

(D)

the firing of an employee by an employer that has constructive knowledge that the employee is not authorized to work in the United States based on the receipt of notice from the Social Security Administration that the name and number provided by the employee do not match, and can not be corrected to match, the records of the Social Security Administration.

.

3.

Rulemaking

The Secretary of Homeland Security shall promulgate regulations to—

(1)

carry out the amendment made by section 1; and

(2)

interpret the exception contained in the amendment made by section 2.

4.

Disclosure of no match letters

Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(21)

Disclosure of certain taxpayer identity information by social security administration to department of homeland security

From taxpayer identity information which has been disclosed to the Social Security Administration, the Commissioner of Social Security shall disclose directly to officers and employees of the Department of Homeland Security—

(A)

the taxpayer identity information of each person who has filed in information return required by reason section 6051, which contains more than 10 names and taxpayer identifying numbers of employees (within the meaning of such section)—

(i)

that did not match the records maintained by the Commissioner of Social Security, or

(ii)

with the same taxpayer identification number, and

(B)

the number of employees described in clauses (i) and (ii) of subparagraph (A).

.

March 6, 2008

Read the second time and placed on the calendar