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law_example.ts
import { sleep } from "bun";
const secure_the_border_act_path = "./secure_the_border_act.txt";
const tax_relief_act_path = "./tax_relief_for_american_families_act.txt";
/// Here are two bills that we want to upload to Trieve
const bills = [
await Bun.file(secure_the_border_act_path).text(),
await Bun.file(tax_relief_act_path).text(),
];
const api_key = "tr-*****************";
const dataset_id = "**************************";
// We can upload these bills to Trieve using the `upload` method
// We can use two upload strategies: split_avg and chunking
// Let's first upload the bills using the split_avg strategy
// This strategy will keep all of the parts of the bill together, but split them into chunks on our end and avergae the vector, allowing the
// bill to be kept together instead of seperating it into chunks
for (const bill in bills) {
await fetch("https://api.trieve.ai/api/chunk", {
method: "POST",
headers: {
"Content-Type": "application/json",
Authorization: api_key,
"TR-Dataset": dataset_id,
},
body: JSON.stringify({
chunk_html: bills[bill],
time_stamp: "2024-02-03",
tag_set: ["Any tags you want to assoicate with this bill"],
link: "link to this bill",
//any other metadata you nwant to include with the bill and be able to filter by
metadata: {
states: ["AZ", "TN"],
},
tracking_id: bill.toString(),
split_avg: true,
}),
}).then((response) => response.json());
}
console.log(
"waiting for ingestion microservice to fully ingest the bills.... You can track this in the events tab in the Trieve dashboard or use the api (https://api.trieve.ai/api/events)",
);
await sleep(5000);
/// Now let's search with some filters
await fetch("https://api.trieve.ai/api/chunk/search", {
method: "POST",
headers: {
"Content-Type": "application/json",
Authorization: api_key,
"TR-Dataset": dataset_id,
},
body: JSON.stringify({
query: "border",
search_type: "hybrid",
// You can filter by metadata fields to only get bills that match the filter
// You can have must, must_not, and should filters
// All must filters must be true for the bill to be returned
// Any must_not filters must be false for the bill to be returned
// Any should filters can be true for the bill to be returned
filters: {
must: [
{
field: "metadata.states",
value: ["AZ"],
},
],
},
}),
})
.then((response) => response.json())
.then((data) => console.log(data));
//Now lets get some recommendations
await fetch("https://api.trieve.ai/api/chunk/recommend", {
method: "POST",
headers: {
"Content-Type": "application/json",
Authorization: api_key,
"TR-Dataset": dataset_id,
},
body: JSON.stringify({
// You can specifcy bills you want to see similar bills to using the ids in your system
positive_tracking_ids: ["0"],
// You can also specify bills you want to see dissimilar bills to using the ids in your system
// negative_tracking_ids: ["1"],
}),
})
.then((response) => response.json())
.then((data) => console.log(data));
//Now let's delete the bills and try with a new strategy
for (const bill in bills) {
await fetch(
"https://api.trieve.ai/api/chunk/tracking_id/" + bill.toString(),
{
method: "DELETE",
headers: {
"Content-Type": "application/json",
Authorization: api_key,
"TR-Dataset": dataset_id,
},
},
);
}
function splitIntoChunks(str: String, maxWords: number) {
const words = str.split(" "); // Split string into words
const chunks = [];
let currentChunk: String[] = [];
words.forEach((word) => {
if (currentChunk.length < maxWords) {
currentChunk.push(word);
} else {
chunks.push(currentChunk.join(" ")); // Join the words back into a string
currentChunk = [word]; // Start a new chunk with the current word
}
});
// Don't forget to add the last chunk if it's not empty
if (currentChunk.length > 0) {
chunks.push(currentChunk.join(" "));
}
return chunks;
}
// Now let's upload the bills using the chunking strategy
// This strategy will split the bill into chunks and upload them individually
for (const bill in bills) {
const chunks = splitIntoChunks(bills[bill], 500); // Split the bill into chunks of 500 words
// Create a group for the bill, so that we can put all of the chunks in the group
await fetch("https://api.trieve.ai/api/chunk_group", {
method: "POST",
headers: {
"Content-Type": "application/json",
Authorization: api_key,
"TR-Dataset": dataset_id,
},
body: JSON.stringify({
name: "Name of the bill",
description: "Description of the bill",
tracking_id: bill.toString(),
}),
})
.then((response) => response.json())
.then((data) => console.log(data));
console.log(chunks.length);
chunks.forEach(async (chunk) => {
await fetch("https://api.trieve.ai/api/chunk", {
method: "POST",
headers: {
"Content-Type": "application/json",
Authorization: api_key,
"TR-Dataset": dataset_id,
},
body: JSON.stringify({
chunk_html: chunk,
time_stamp: "2024-02-03",
tag_set: ["Any tags you want to assoicate with this bill"],
link: "link to this bill",
//any other metadata you nwant to include with the bill and be able to filter by
metadata: {
states: ["AZ", "TN"],
},
group_tracking_ids: [bill.toString()],
}),
}).then((response) => response.json());
// .then((data) => console.log(data));
});
}
await sleep(10000);
// Now let's search with some filters
// group oriented search lets you search over groups so that the results are the groups that match the search rather than individual chunks
await fetch("https://api.trieve.ai/api/chunk_group/group_oriented_search", {
method: "POST",
headers: {
"Content-Type": "application/json",
Authorization: api_key,
"TR-Dataset": dataset_id,
},
body: JSON.stringify({
query: "border",
search_type: "hybrid",
filters: {
must: [
{
field: "metadata.states",
value: ["AZ"],
},
],
},
}),
})
.then((response) => response.json())
.then((data) => console.log(data));
//Now lets get some reccomendations
await fetch("https://api.trieve.ai/api/chunk_group/recommend", {
method: "POST",
headers: {
"Content-Type": "application/json",
Authorization: api_key,
"TR-Dataset": dataset_id,
},
body: JSON.stringify({
// You can specifcy bills you want to see similar bills to using the ids in your system
positive_group_tracking_ids: ["0"],
// You can also specify bills you want to see dissimilar bills to using the ids in your system
// negative_group_tracking_ids: ["1"],
}),
})
.then((response) => response.json())
.then((data) => console.log(data));
Raw
secure_the_border_act.txt
Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2 Placed on Calendar Senate (PCS)]
<DOC>
Calendar No. 71
118th CONGRESS
1st Session
H. R. 2
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
May 15, 2023
Received; read the first time
May 16, 2023
Read the second time and placed on the calendar
_______________________________________________________________________
AN ACT
To secure the borders of the United States, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title.--This Act may be cited as the ``Secure the Border
Act of 2023''.
(b) Table of Contents.--The table of contents for this Act is as
follows:
Sec. 1. Short title; table of contents.
DIVISION A--BORDER SECURITY
Sec. 101. Definitions.
Sec. 102. Border wall construction.
Sec. 103. Strengthening the requirements for barriers along the
southern border.
Sec. 104. Border and port security technology investment plan.
Sec. 105. Border security technology program management.
Sec. 106. U.S. Customs and Border Protection technology upgrades.
Sec. 107. U.S. Customs and Border Protection personnel.
Sec. 108. Anti-Border Corruption Act reauthorization.
Sec. 109. Establishment of workload staffing models for U.S. Border
Patrol and Air and Marine Operations of
CBP.
Sec. 110. Operation Stonegarden.
Sec. 111. Air and Marine Operations flight hours.
Sec. 112. Eradication of carrizo cane and salt cedar.
Sec. 113. Border patrol strategic plan.
Sec. 114. U.S. Customs and Border Protection spiritual readiness.
Sec. 115. Restrictions on funding.
Sec. 116. Collection of DNA and biometric information at the border.
Sec. 117. Eradication of narcotic drugs and formulating effective new
tools to address yearly losses of life;
ensuring timely updates to U.S. Customs and
Border Protection field manuals.
Sec. 118. Publication by U.S. Customs and Border Protection of
operational statistics.
Sec. 119. Alien criminal background checks.
Sec. 120. Prohibited identification documents at airport security
checkpoints; notification to immigration
agencies.
Sec. 121. Prohibition against any COVID-19 vaccine mandate or adverse
action against DHS employees.
Sec. 122. CBP One app limitation.
Sec. 123. Report on Mexican drug cartels.
Sec. 124. GAO study on costs incurred by States to secure the southwest
border.
Sec. 125. Report by Inspector General of the Department of Homeland
Security.
Sec. 126. Offsetting authorizations of appropriations.
Sec. 127. Report to Congress on foreign terrorist organizations.
Sec. 128. Assessment by Inspector General of the Department of Homeland
Security on the mitigation of unmanned
aircraft systems at the southwest border.
DIVISION B--IMMIGRATION ENFORCEMENT AND FOREIGN AFFAIRS
TITLE I--ASYLUM REFORM AND BORDER PROTECTION
Sec. 101. Safe third country.
Sec. 102. Credible fear interviews.
Sec. 103. Clarification of asylum eligibility.
Sec. 104. Exceptions.
Sec. 105. Employment authorization.
Sec. 106. Asylum fees.
Sec. 107. Rules for determining asylum eligibility.
Sec. 108. Firm resettlement.
Sec. 109. Notice concerning frivolous asylum applications.
Sec. 110. Technical amendments.
Sec. 111. Requirement for procedures relating to certain asylum
applications.
TITLE II--BORDER SAFETY AND MIGRANT PROTECTION
Sec. 201. Inspection of applicants for admission.
Sec. 202. Operational detention facilities.
TITLE III--PREVENTING UNCONTROLLED MIGRATION FLOWS IN THE WESTERN
HEMISPHERE
Sec. 301. United States policy regarding Western Hemisphere cooperation
on immigration and asylum.
Sec. 302. Negotiations by Secretary of State.
Sec. 303. Mandatory briefings on United States efforts to address the
border crisis.
TITLE IV--ENSURING UNITED FAMILIES AT THE BORDER
Sec. 401. Clarification of standards for family detention.
TITLE V--PROTECTION OF CHILDREN
Sec. 501. Findings.
Sec. 502. Repatriation of unaccompanied alien children.
Sec. 503. Special immigrant juvenile status for immigrants unable to
reunite with either parent.
Sec. 504. Rule of construction.
TITLE VI--VISA OVERSTAYS PENALTIES
Sec. 601. Expanded penalties for illegal entry or presence.
TITLE VII--IMMIGRATION PAROLE REFORM
Sec. 701. Immigration parole reform.
Sec. 702. Implementation.
Sec. 703. Cause of action.
Sec. 704. Severability.
TITLE VIII--LEGAL WORKFORCE
Sec. 801. Employment eligibility verification process.
Sec. 802. Employment eligibility verification system.
Sec. 803. Recruitment, referral, and continuation of employment.
Sec. 804. Good faith defense.
Sec. 805. Preemption and States' rights.
Sec. 806. Repeal.
Sec. 807. Penalties.
Sec. 808. Fraud and misuse of documents.
Sec. 809. Protection of Social Security Administration programs.
Sec. 810. Fraud prevention.
Sec. 811. Use of employment eligibility verification photo tool.
Sec. 812. Identity authentication employment eligibility verification
pilot programs.
Sec. 813. Inspector General audits.
Sec. 814. Agriculture workforce study.
Sec. 815. Sense of Congress on further implementation.
Sec. 816. Repealing regulations.
DIVISION A--BORDER SECURITY
SEC. 101. DEFINITIONS.
In this division:
(1) CBP.--The term ``CBP'' means U.S. Customs and Border
Protection.
(2) Commissioner.--The term ``Commissioner'' means the
Commissioner of U.S. Customs and Border Protection.
(3) Department.--The term ``Department'' means the
Department of Homeland Security.
(4) Operational control.--The term ``operational control''
has the meaning given such term in section 2(b) of the Secure
Fence Act of 2006 (Public Law 109-367; 8 U.S.C. 1701 note).
(5) Secretary.--The term ``Secretary'' means the Secretary
of Homeland Security.
(6) Situational awareness.--The term ``situational
awareness'' has the meaning given such term in section
1092(a)(7) of the National Defense Authorization Act for Fiscal
Year 2017 (Public Law 114-328; 6 U.S.C. 223(a)(7)).
(7) Unmanned aircraft system.--The term ``unmanned aircraft
system'' has the meaning given such term in section 44801 of
title 49, United States Code.
SEC. 102. BORDER WALL CONSTRUCTION.
(a) In General.--
(1) Immediate resumption of border wall construction.--Not
later than seven days after the date of the enactment of this
Act, the Secretary shall resume all activities related to the
construction of the border wall along the border between the
United States and Mexico that were underway or being planned
for prior to January 20, 2021.
(2) Use of funds.--To carry out this section, the Secretary
shall expend all unexpired funds appropriated or explicitly
obligated for the construction of the border wall that were
appropriated or obligated, as the case may be, for use
beginning on October 1, 2019.
(3) Use of materials.--Any unused materials purchased
before the date of the enactment of this Act for construction
of the border wall may be used for activities related to the
construction of the border wall in accordance with paragraph
(1).
(b) Plan To Complete Tactical Infrastructure and Technology.--Not
later than 90 days after the date of the enactment of this Act and
annually thereafter until construction of the border wall has been
completed, the Secretary shall submit to the appropriate congressional
committees an implementation plan, including annual benchmarks for the
construction of 200 miles of such wall and associated cost estimates
for satisfying all requirements of the construction of the border wall,
including installation and deployment of tactical infrastructure,
technology, and other elements as identified by the Department prior to
January 20, 2021, through the expenditure of funds appropriated or
explicitly obligated, as the case may be, for use, as well as any
future funds appropriated or otherwise made available by Congress.
(c) Definitions.--In this section:
(1) Appropriate congressional committees.--The term
``appropriate congressional committees'' means the Committee on
Homeland Security and the Committee on Appropriations of the
House of Representatives and the Committee on Homeland Security
and Governmental Affairs and the Committee on Appropriations of
the Senate.
(2) Tactical infrastructure.--The term ``tactical
infrastructure'' includes boat ramps, access gates,
checkpoints, lighting, and roads associated with a border wall.
(3) Technology.--The term ``technology'' includes border
surveillance and detection technology, including linear ground
detection systems, associated with a border wall.
SEC. 103. STRENGTHENING THE REQUIREMENTS FOR BARRIERS ALONG THE
SOUTHERN BORDER.
Section 102 of the Illegal Immigration Reform and Immigrant
Responsibility Act of 1996 (Division C of Public Law 104-208; 8 U.S.C.
1103 note) is amended--
(1) by amending subsection (a) to read as follows:
``(a) In General.--The Secretary of Homeland Security shall take
such actions as may be necessary (including the removal of obstacles to
detection of illegal entrants) to design, test, construct, install,
deploy, integrate, and operate physical barriers, tactical
infrastructure, and technology in the vicinity of the southwest border
to achieve situational awareness and operational control of the
southwest border and deter, impede, and detect unlawful activity.'';
(2) in subsection (b)--
(A) in the subsection heading, by striking
``Fencing and Road Improvements'' and inserting
``Physical Barriers'';
(B) in paragraph (1)--
(i) in the heading, by striking ``fencing''
and inserting ``barriers'';
(ii) by amending subparagraph (A) to read
as follows:
``(A) Reinforced barriers.--In carrying out this
section, the Secretary of Homeland Security shall
construct a border wall, including physical barriers,
tactical infrastructure, and technology, along not
fewer than 900 miles of the southwest border until
situational awareness and operational control of the
southwest border is achieved.'';
(iii) by amending subparagraph (B) to read
as follows:
``(B) Physical barriers and tactical
infrastructure.--In carrying out this section, the
Secretary of Homeland Security shall deploy along the
southwest border the most practical and effective
physical barriers, tactical infrastructure, and
technology available for achieving situational
awareness and operational control of the southwest
border.'';
(iv) in subparagraph (C)--
(I) by amending clause (i) to read
as follows:
``(i) In general.--In carrying out this
section, the Secretary of Homeland Security
shall consult with the Secretary of the
Interior, the Secretary of Agriculture,
appropriate representatives of State, Tribal,
and local governments, and appropriate private
property owners in the United States to
minimize the impact on natural resources,
commerce, and sites of historical or cultural
significance for the communities and residents
located near the sites at which physical
barriers, tactical infrastructure, and
technology are to be constructed. Such
consultation may not delay such construction
for longer than seven days.''; and
(II) in clause (ii)--
(aa) in subclause (I), by
striking ``or'' after the
semicolon at the end;
(bb) by amending subclause
(II) to read as follows:
``(II) delay the transfer to the
United States of the possession of
property or affect the validity of any
property acquisition by the United
States by purchase or eminent domain,
or to otherwise affect the eminent
domain laws of the United States or of
any State; or''; and
(cc) by adding at the end
the following new subclause:
``(III) create any right or
liability for any party.''; and
(v) by striking subparagraph (D);
(C) in paragraph (2)--
(i) by striking ``Attorney General'' and
inserting ``Secretary of Homeland Security'';
(ii) by striking ``this subsection'' and
inserting ``this section''; and
(iii) by striking ``construction of
fences'' and inserting ``the construction of
physical barriers, tactical infrastructure, and
technology'';
(D) by amending paragraph (3) to read as follows:
``(3) Agent safety.--In carrying out this section, the
Secretary of Homeland Security, when designing, testing,
constructing, installing, deploying, integrating, and operating
physical barriers, tactical infrastructure, or technology,
shall incorporate such safety features into such design, test,
construction, installation, deployment, integration, or
operation of such physical barriers, tactical infrastructure,
or technology, as the case may be, that the Secretary
determines are necessary to maximize the safety and
effectiveness of officers and agents of the Department of
Homeland Security or of any other Federal agency deployed in
the vicinity of such physical barriers, tactical
infrastructure, or technology.''; and
(E) in paragraph (4), by striking ``this
subsection'' and inserting ``this section'';
(3) in subsection (c)--
(A) by amending paragraph (1) to read as follows:
``(1) In general.--Notwithstanding any other provision of
law, the Secretary of Homeland Security shall waive all legal
requirements necessary to ensure the expeditious design,
testing, construction, installation, deployment, integration,
operation, and maintenance of the physical barriers, tactical
infrastructure, and technology under this section. The
Secretary shall ensure the maintenance and effectiveness of
such physical barriers, tactical infrastructure, or technology.
Any such action by the Secretary shall be effective upon
publication in the Federal Register.'';
(B) by redesignating paragraph (2) as paragraph
(3); and
(C) by inserting after paragraph (1) the following
new paragraph:
``(2) Notification.--Not later than seven days after the
date on which the Secretary of Homeland Security exercises a
waiver pursuant to paragraph (1), the Secretary shall notify
the Committee on Homeland Security of the House of
Representatives and the Committee on Homeland Security and
Governmental Affairs of the Senate of such waiver.''; and
(4) by adding at the end the following new subsections:
``(e) Technology.--In carrying out this section, the Secretary of
Homeland Security shall deploy along the southwest border the most
practical and effective technology available for achieving situational
awareness and operational control.
``(f) Definitions.--In this section:
``(1) Advanced unattended surveillance sensors.--The term
`advanced unattended surveillance sensors' means sensors that
utilize an onboard computer to analyze detections in an effort
to discern between vehicles, humans, and animals, and
ultimately filter false positives prior to transmission.
``(2) Operational control.--The term `operational control'
has the meaning given such term in section 2(b) of the Secure
Fence Act of 2006 (Public Law 109-367; 8 U.S.C. 1701 note).
``(3) Physical barriers.--The term `physical barriers'
includes reinforced fencing, the border wall, and levee walls.
``(4) Situational awareness.--The term `situational
awareness' has the meaning given such term in section
1092(a)(7) of the National Defense Authorization Act for Fiscal
Year 2017 (Public Law 114-328; 6 U.S.C. 223(a)(7)).
``(5) Tactical infrastructure.--The term `tactical
infrastructure' includes boat ramps, access gates, checkpoints,
lighting, and roads.
``(6) Technology.--The term `technology' includes border
surveillance and detection technology, including the following:
``(A) Tower-based surveillance technology.
``(B) Deployable, lighter-than-air ground
surveillance equipment.
``(C) Vehicle and Dismount Exploitation Radars
(VADER).
``(D) 3-dimensional, seismic acoustic detection and
ranging border tunneling detection technology.
``(E) Advanced unattended surveillance sensors.
``(F) Mobile vehicle-mounted and man-portable
surveillance capabilities.
``(G) Unmanned aircraft systems.
``(H) Tunnel detection systems and other seismic
technology.
``(I) Fiber-optic cable.
``(J) Other border detection, communication, and
surveillance technology.
``(7) Unmanned aircraft system.--The term `unmanned
aircraft system' has the meaning given such term in section
44801 of title 49, United States Code.''.
SEC. 104. BORDER AND PORT SECURITY TECHNOLOGY INVESTMENT PLAN.
(a) In General.--Not later than 180 days after the date of the
enactment of this Act, the Commissioner, in consultation with covered
officials and border and port security technology stakeholders, shall
submit to the appropriate congressional committees a strategic 5-year
technology investment plan (in this section referred to as the
``plan''). The plan may include a classified annex, if appropriate.
(b) Contents of Plan.--The plan shall include the following:
(1) An analysis of security risks at and between ports of
entry along the northern and southern borders of the United
States.
(2) An identification of capability gaps with respect to
security at and between such ports of entry to be mitigated in
order to--
(A) prevent terrorists and instruments of terror
from entering the United States;
(B) combat and reduce cross-border criminal
activity, including--
(i) the transport of illegal goods, such as
illicit drugs; and
(ii) human smuggling and human trafficking;
and
(C) facilitate the flow of legal trade across the
southwest border.
(3) An analysis of current and forecast trends relating to
the number of aliens who--
(A) unlawfully entered the United States by
crossing the northern or southern border of the United
States; or
(B) are unlawfully present in the United States.
(4) A description of security-related technology
acquisitions, to be listed in order of priority, to address the
security risks and capability gaps analyzed and identified
pursuant to paragraphs (1) and (2), respectively.
(5) A description of each planned security-related
technology program, including objectives, goals, and timelines
for each such program.
(6) An identification of each deployed security-related
technology that is at or near the end of the life cycle of such
technology.
(7) A description of the test, evaluation, modeling, and
simulation capabilities, including target methodologies,
rationales, and timelines, necessary to support the acquisition
of security-related technologies pursuant to paragraph (4).
(8) An identification and assessment of ways to increase
opportunities for communication and collaboration with the
private sector, small and disadvantaged businesses,
intragovernment entities, university centers of excellence, and
federal laboratories to ensure CBP is able to engage with the
market for security-related technologies that are available to
satisfy its mission needs before engaging in an acquisition of
a security-related technology.
(9) An assessment of the management of planned security-
related technology programs by the acquisition workforce of
CBP.
(10) An identification of ways to leverage already-existing
acquisition expertise within the Federal Government.
(11) A description of the security resources, including
information security resources, required to protect security-
related technology from physical or cyber theft, diversion,
sabotage, or attack.
(12) A description of initiatives to--
(A) streamline the acquisition process of CBP; and
(B) provide to the private sector greater
predictability and transparency with respect to such
process, including information relating to the timeline
for testing and evaluation of security-related
technology.
(13) An assessment of the privacy and security impact on
border communities of security-related technology.
(14) In the case of a new acquisition leading to the
removal of equipment from a port of entry along the northern or
southern border of the United States, a strategy to consult
with the private sector and community stakeholders affected by
such removal.
(15) A strategy to consult with the private sector and
community stakeholders with respect to security impacts at a
port of entry described in paragraph (14).
(16) An identification of recent technological advancements
in the following:
(A) Manned aircraft sensor, communication, and
common operating picture technology.
(B) Unmanned aerial systems and related technology,
including counter-unmanned aerial system technology.
(C) Surveillance technology, including the
following:
(i) Mobile surveillance vehicles.
(ii) Associated electronics, including
cameras, sensor technology, and radar.
(iii) Tower-based surveillance technology.
(iv) Advanced unattended surveillance
sensors.
(v) Deployable, lighter-than-air, ground
surveillance equipment.
(D) Nonintrusive inspection technology, including
non-x-ray devices utilizing muon tomography and other
advanced detection technology.
(E) Tunnel detection technology.
(F) Communications equipment, including the
following:
(i) Radios.
(ii) Long-term evolution broadband.
(iii) Miniature satellites.
(c) Leveraging the Private Sector.--To the extent practicable, the
plan shall--
(1) leverage emerging technological capabilities, and
research and development trends, within the public and private
sectors;
(2) incorporate input from the private sector, including
from border and port security stakeholders, through requests
for information, industry day events, and other innovative
means consistent with the Federal Acquisition Regulation; and
(3) identify security-related technologies that are in
development or deployed, with or without adaptation, that may
satisfy the mission needs of CBP.
(d) Form.--To the extent practicable, the plan shall be published
in unclassified form on the website of the Department.
(e) Disclosure.--The plan shall include an identification of
individuals not employed by the Federal Government, and their
professional affiliations, who contributed to the development of the
plan.
(f) Update and Report.--Not later than the date that is two years
after the date on which the plan is submitted to the appropriate
congressional committees pursuant to subsection (a) and biennially
thereafter for ten years, the Commissioner shall submit to the
appropriate congressional committees--
(1) an update of the plan, if appropriate; and
(2) a report that includes--
(A) the extent to which each security-related
technology acquired by CBP since the initial submission
of the plan or most recent update of the plan, as the
case may be, is consistent with the planned technology
programs and projects described pursuant to subsection
(b)(5); and
(B) the type of contract and the reason for
acquiring each such security-related technology.
(g) Definitions.--In this section:
(1) Appropriate congressional committees.--The term
``appropriate congressional committees'' means--
(A) the Committee on Homeland Security and the
Committee on Appropriations of the House of
Representatives; and
(B) the Committee on Homeland Security and
Governmental Affairs and the Committee on
Appropriations of the Senate.
(2) Covered officials.--The term ``covered officials''
means--
(A) the Under Secretary for Management of the
Department;
(B) the Under Secretary for Science and Technology
of the Department; and
(C) the Chief Information Officer of the
Department.
(3) Unlawfully present.--The term ``unlawfully present''
has the meaning provided such term in section 212(a)(9)(B)(ii)
of the Immigration and Nationality Act (8 U.S.C.
1182(a)(9)(B)(ii)).
SEC. 105. BORDER SECURITY TECHNOLOGY PROGRAM MANAGEMENT.
(a) In General.--Subtitle C of title IV of the Homeland Security
Act of 2002 (6 U.S.C. 231 et seq.) is amended by adding at the end the
following new section:
``SEC. 437. BORDER SECURITY TECHNOLOGY PROGRAM MANAGEMENT.
``(a) Major Acquisition Program Defined.--In this section, the term
`major acquisition program' means an acquisition program of the
Department that is estimated by the Secretary to require an eventual
total expenditure of at least $100,000,000 (based on fiscal year 2023
constant dollars) over its life-cycle cost.
``(b) Planning Documentation.--For each border security technology
acquisition program of the Department that is determined to be a major
acquisition program, the Secretary shall--
``(1) ensure that each such program has a written
acquisition program baseline approved by the relevant
acquisition decision authority;
``(2) document that each such program is satisfying cost,
schedule, and performance thresholds as specified in such
baseline, in compliance with relevant departmental acquisition
policies and the Federal Acquisition Regulation; and
``(3) have a plan for satisfying program implementation
objectives by managing contractor performance.
``(c) Adherence to Standards.--The Secretary, acting through the
Under Secretary for Management and the Commissioner of U.S. Customs and
Border Protection, shall ensure border security technology acquisition
program managers who are responsible for carrying out this section
adhere to relevant internal control standards identified by the
Comptroller General of the United States. The Commissioner shall
provide information, as needed, to assist the Under Secretary in
monitoring management of border security technology acquisition
programs under this section.
``(d) Plan.--The Secretary, acting through the Under Secretary for
Management, in coordination with the Under Secretary for Science and
Technology and the Commissioner of U.S. Customs and Border Protection,
shall submit to the Committee on Homeland Security of the House of
Representatives and the Committee on Homeland Security and Governmental
Affairs of the Senate a plan for testing, evaluating, and using
independent verification and validation of resources relating to the
proposed acquisition of border security technology. Under such plan,
the proposed acquisition of new border security technologies shall be
evaluated through a series of assessments, processes, and audits to
ensure--
``(1) compliance with relevant departmental acquisition
policies and the Federal Acquisition Regulation; and
``(2) the effective use of taxpayer dollars.''.
(b) Clerical Amendment.--The table of contents in section 1(b) of
the Homeland Security Act of 2002 is amended by inserting after the
item relating to section 436 the following new item:
``Sec. 437. Border security technology program management.''.
(c) Prohibition on Additional Authorization of Appropriations.--No
additional funds are authorized to be appropriated to carry out section
437 of the Homeland Security Act of 2002, as added by subsection (a).
SEC. 106. U.S. CUSTOMS AND BORDER PROTECTION TECHNOLOGY UPGRADES.
(a) Secure Communications.--The Commissioner shall ensure that each
CBP officer or agent, as appropriate, is equipped with a secure radio
or other two-way communication device that allows each such officer or
agent to communicate--
(1) between ports of entry and inspection stations; and
(2) with other Federal, State, Tribal, and local law
enforcement entities.
(b) Border Security Deployment Program.--
(1) Expansion.--Not later than September 30, 2025, the
Commissioner shall--
(A) fully implement the Border Security Deployment
Program of CBP; and
(B) expand the integrated surveillance and
intrusion detection system at land ports of entry along
the northern and southern borders of the United States.
(2) Authorization of appropriations.--In addition to
amounts otherwise authorized to be appropriated for such
purpose, there is authorized to be appropriated $33,000,000 for
fiscal years 2024 and 2025 to carry out paragraph (1).
(c) Upgrade of License Plate Readers at Ports of Entry.--
(1) Upgrade.--Not later than two years after the date of
the enactment of this Act, the Commissioner shall upgrade all
existing license plate readers in need of upgrade, as
determined by the Commissioner, on the northern and southern
borders of the United States.
(2) Authorization of appropriations.--In addition to
amounts otherwise authorized to be appropriated for such
purpose, there is authorized to be appropriated $125,000,000
for fiscal years 2023 and 2024 to carry out paragraph (1).
SEC. 107. U.S. CUSTOMS AND BORDER PROTECTION PERSONNEL.
(a) Retention Bonus.--To carry out this section, there is
authorized to be appropriated up to $100,000,000 to the Commissioner to
provide a retention bonus to any front-line U.S. Border Patrol law
enforcement agent--
(1) whose position is equal to or below level GS-12 of the
General Schedule;
(2) who has five years or more of service with the U.S.
Border Patrol; and
(3) who commits to two years of additional service with the
U.S. Border Patrol upon acceptance of such bonus.
(b) Border Patrol Agents.--Not later than September 30, 2025, the
Commissioner shall hire, train, and assign a sufficient number of
Border Patrol agents to maintain an active duty presence of not fewer
than 22,000 full-time equivalent Border Patrol agents, who may not
perform the duties of processing coordinators.
(c) Prohibition Against Alien Travel.--No personnel or equipment of
Air and Marine Operations may be used for the transportation of non-
detained aliens, or detained aliens expected to be administratively
released upon arrival, from the southwest border to destinations within
the United States.
(d) GAO Report.--If the staffing level required under this section
is not achieved by the date associated with such level, the Comptroller
General of the United States shall--
(1) conduct a review of the reasons why such level was not
so achieved; and
(2) not later than September 30, 2027, publish on a
publicly available website of the Government Accountability
Office a report relating thereto.
SEC. 108. ANTI-BORDER CORRUPTION ACT REAUTHORIZATION.
(a) Hiring Flexibility.--Section 3 of the Anti-Border Corruption
Act of 2010 (6 U.S.C. 221; Public Law 111-376) is amended by striking
subsection (b) and inserting the following new subsections:
``(b) Waiver Requirement.--Subject to subsection (c), the
Commissioner of U.S. Customs and Border Protection shall waive the
application of subsection (a)(1)--
``(1) to a current, full-time law enforcement officer
employed by a State or local law enforcement agency who--
``(A) has continuously served as a law enforcement
officer for not fewer than three years;
``(B) is authorized by law to engage in or
supervise the prevention, detection, investigation, or
prosecution of, or the incarceration of any person for,
any violation of law, and has statutory powers for
arrest or apprehension; and
``(C) is not currently under investigation, has not
been found to have engaged in criminal activity or
serious misconduct, has not resigned from a law
enforcement officer position under investigation or in
lieu of termination, and has not been dismissed from a
law enforcement officer position;
``(2) to a current, full-time Federal law enforcement
officer who--
``(A) has continuously served as a law enforcement
officer for not fewer than three years;
``(B) is authorized to make arrests, conduct
investigations, conduct searches, make seizures, carry
firearms, and serve orders, warrants, and other
processes;
``(C) is not currently under investigation, has not
been found to have engaged in criminal activity or
serious misconduct, has not resigned from a law
enforcement officer position under investigation or in
lieu of termination, and has not been dismissed from a
law enforcement officer position; and
``(D) holds a current Tier 4 background
investigation or current Tier 5 background
investigation; or
``(3) to a member of the Armed Forces (or a reserve
component thereof) or a veteran, if such individual--
``(A) has served in the Armed Forces for not fewer
than three years;
``(B) holds, or has held within the past five
years, a Secret, Top Secret, or Top Secret/Sensitive
Compartmented Information clearance;
``(C) holds, or has undergone within the past five
years, a current Tier 4 background investigation or
current Tier 5 background investigation;
``(D) received, or is eligible to receive, an
honorable discharge from service in the Armed Forces
and has not engaged in criminal activity or committed a
serious military or civil offense under the Uniform
Code of Military Justice; and
``(E) was not granted any waivers to obtain the
clearance referred to in subparagraph (B).
``(c) Termination of Waiver Requirement; Snap-Back.--The
requirement to issue a waiver under subsection (b) shall terminate if
the Commissioner of U.S. Customs and Border Protection (CBP) certifies
to the Committee on Homeland Security of the House of Representatives
and the Committee on Homeland Security and Governmental Affairs of the
Senate that CBP has met all requirements pursuant to section 107 of the
Secure the Border Act of 2023 relating to personnel levels. If at any
time after such certification personnel levels fall below such
requirements, the Commissioner shall waive the application of
subsection (a)(1) until such time as the Commissioner re-certifies to
such Committees that CBP has so met all such requirements.''.
(b) Supplemental Commissioner Authority; Reporting; Definitions.--
The Anti-Border Corruption Act of 2010 is amended by adding at the end
the following new sections:
``SEC. 5. SUPPLEMENTAL COMMISSIONER AUTHORITY.
``(a) Nonexemption.--An individual who receives a waiver under
section 3(b) is not exempt from any other hiring requirements relating
to suitability for employment and eligibility to hold a national
security designated position, as determined by the Commissioner of U.S.
Customs and Border Protection.
``(b) Background Investigations.--An individual who receives a
waiver under section 3(b) who holds a current Tier 4 background
investigation shall be subject to a Tier 5 background investigation.
``(c) Administration of Polygraph Examination.--The Commissioner of
U.S. Customs and Border Protection is authorized to administer a
polygraph examination to an applicant or employee who is eligible for
or receives a waiver under section 3(b) if information is discovered
before the completion of a background investigation that results in a
determination that a polygraph examination is necessary to make a final
determination regarding suitability for employment or continued
employment, as the case may be.
``SEC. 6. REPORTING.
``(a) Annual Report.--Not later than one year after the date of the
enactment of this section and annually thereafter while the waiver
authority under section 3(b) is in effect, the Commissioner of U.S.
Customs and Border Protection shall submit to Congress a report that
includes, with respect to each such reporting period, the following:
``(1) Information relating to the number of waivers granted
under such section 3(b).
``(2) Information relating to the percentage of applicants
who were hired after receiving such a waiver.
``(3) Information relating to the number of instances that
a polygraph was administered to an applicant who initially
received such a waiver and the results of such polygraph.
``(4) An assessment of the current impact of such waiver
authority on filling law enforcement positions at U.S. Customs
and Border Protection.
``(5) An identification of additional authorities needed by
U.S. Customs and Border Protection to better utilize such
waiver authority for its intended goals.
``(b) Additional Information.--The first report submitted under
subsection (a) shall include the following:
``(1) An analysis of other methods of employment
suitability tests that detect deception and could be used in
conjunction with traditional background investigations to
evaluate potential applicants or employees for suitability for
employment or continued employment, as the case may be.
``(2) A recommendation regarding whether a test referred to
in paragraph (1) should be adopted by U.S. Customs and Border
Protection when the polygraph examination requirement is waived
pursuant to section 3(b).
``SEC. 7. DEFINITIONS.
``In this Act:
``(1) Federal law enforcement officer.--The term `Federal
law enforcement officer' means a `law enforcement officer', as
such term is defined in section 8331(20) or 8401(17) of title
5, United States Code.
``(2) Serious military or civil offense.--The term `serious
military or civil offense' means an offense for which--
``(A) a member of the Armed Forces may be
discharged or separated from service in the Armed
Forces; and
``(B) a punitive discharge is, or would be,
authorized for the same or a closely related offense
under the Manual for Court-Martial, as pursuant to Army
Regulation 635-200, chapter 14-12.
``(3) Tier 4; tier 5.--The terms `Tier 4' and `Tier 5',
with respect to background investigations, have the meaning
given such terms under the 2012 Federal Investigative
Standards.
``(4) Veteran.--The term `veteran' has the meaning given
such term in section 101(2) of title 38, United States Code.''.
(c) Polygraph Examiners.--Not later than September 30, 2025, the
Secretary shall increase to not fewer than 150 the number of trained
full-time equivalent polygraph examiners for administering polygraphs
under the Anti-Border Corruption Act of 2010, as amended by this
section.
SEC. 109. ESTABLISHMENT OF WORKLOAD STAFFING MODELS FOR U.S. BORDER
PATROL AND AIR AND MARINE OPERATIONS OF CBP.
(a) In General.--Not later than one year after the date of the
enactment of this Act, the Commissioner, in coordination with the Under
Secretary for Management, the Chief Human Capital Officer, and the
Chief Financial Officer of the Department, shall implement a workload
staffing model for each of the following:
(1) The U.S. Border Patrol.
(2) Air and Marine Operations of CBP.
(b) Responsibilities of the Commissioner.--Subsection (c) of
section 411 of the Homeland Security Act of 2002 (6 U.S.C. 211), is
amended--
(1) by redesignating paragraphs (18) and (19) as paragraphs
(20) and (21), respectively; and
(2) by inserting after paragraph (17) the following new
paragraphs:
``(18) implement a staffing model for the U.S. Border
Patrol, Air and Marine Operations, and the Office of Field
Operations that includes consideration for essential frontline
operator activities and functions, variations in operating
environments, present and planned infrastructure, present and
planned technology, and required operations support levels to
enable such entities to manage and assign personnel of such
entities to ensure field and support posts possess adequate
resources to carry out duties specified in this section;
``(19) develop standard operating procedures for a
workforce tracking system within the U.S. Border Patrol, Air
and Marine Operations, and the Office of Field Operations,
train the workforce of each of such entities on the use,
capabilities, and purpose of such system, and implement
internal controls to ensure timely and accurate scheduling and
reporting of actual completed work hours and activities;''.
(c) Report.--
(1) In general.--Not later than one year after the date of
the enactment of this Act with respect to subsection (a) and
paragraphs (18) and (19) of section 411(c) of the Homeland
Security Act of 2002 (as amended by subsection (b)), and
annually thereafter with respect to such paragraphs (18) and
(19), the Secretary shall submit to the appropriate
congressional committees a report that includes a status update
on the following:
(A) The implementation of such subsection (a) and
such paragraphs (18) and (19).
(B) Each relevant workload staffing model.
(2) Data sources and methodology required.--Each report
required under paragraph (1) shall include information relating
to the data sources and methodology used to generate each
relevant staffing model.
(d) Inspector General Review.--Not later than 90 days after the
Commissioner develops the workload staffing models pursuant to
subsection (a), the Inspector General of the Department shall review
such models and provide feedback to the Secretary and the appropriate
congressional committees with respect to the degree to which such
models are responsive to the recommendations of the Inspector General,
including the following:
(1) Recommendations from the Inspector General's February
2019 audit.
(2) Any further recommendations to improve such models.
(e) Appropriate Congressional Committees Defined.--In this section,
the term ``appropriate congressional committees'' means--
(1) the Committee on Homeland Security of the House of
Representatives; and
(2) the Committee on Homeland Security and Governmental
Affairs of the Senate.
SEC. 110. OPERATION STONEGARDEN.
(a) In General.--Subtitle A of title XX of the Homeland Security
Act of 2002 (6 U.S.C. 601 et seq.) is amended by adding at the end the
following new section:
``SEC. 2010. OPERATION STONEGARDEN.
``(a) Establishment.--There is established in the Department a
program to be known as `Operation Stonegarden', under which the
Secretary, acting through the Administrator, shall make grants to
eligible law enforcement agencies, through State administrative
agencies, to enhance border security in accordance with this section.
``(b) Eligible Recipients.--To be eligible to receive a grant under
this section, a law enforcement agency shall--
``(1) be located in--
``(A) a State bordering Canada or Mexico; or
``(B) a State or territory with a maritime border;
``(2) be involved in an active, ongoing, U.S. Customs and
Border Protection operation coordinated through a U.S. Border
Patrol sector office; and
``(3) have an agreement in place with U.S. Immigration and
Customs Enforcement to support enforcement operations.
``(c) Permitted Uses.--A recipient of a grant under this section
may use such grant for costs associated with the following:
``(1) Equipment, including maintenance and sustainment.
``(2) Personnel, including overtime and backfill, in
support of enhanced border law enforcement activities.
``(3) Any activity permitted for Operation Stonegarden
under the most recent fiscal year Department of Homeland
Security's Homeland Security Grant Program Notice of Funding
Opportunity.
``(d) Period of Performance.--The Secretary shall award grants
under this section to grant recipients for a period of not fewer than
36 months.
``(e) Notification.--Upon denial of a grant to a law enforcement
agency, the Administrator shall provide written notice to the Committee
on Homeland Security of the House of Representatives and the Committee
on Homeland Security and Governmental Affairs of the Senate, including
the reasoning for such denial.
``(f) Report.--For each of fiscal years 2024 through 2028 the
Administrator shall submit to the Committee on Homeland Security of the
House of Representatives and the Committee on Homeland Security and
Governmental Affairs of the Senate a report that contains--
``(1) information on the expenditure of grants made under
this section by each grant recipient; and
``(2) recommendations for other uses of such grants to
further support eligible law enforcement agencies.
``(g) Authorization of Appropriations.--There is authorized to be
appropriated $110,000,000 for each of fiscal years 2024 through 2028
for grants under this section.''.
(b) Conforming Amendment.--Subsection (a) of section 2002 of the
Homeland Security Act of 2002 (6 U.S.C. 603) is amended to read as
follows:
``(a) Grants Authorized.--The Secretary, through the Administrator,
may award grants under sections 2003, 2004, 2009, and 2010 to State,
local, and Tribal governments, as appropriate.''.
(c) Clerical Amendment.--The table of contents in section 1(b) of
the Homeland Security Act of 2002 is amended by inserting after the
item relating to section 2009 the following new item:
``Sec. 2010. Operation Stonegarden.''.
SEC. 111. AIR AND MARINE OPERATIONS FLIGHT HOURS.
(a) Air and Marine Operations Flight Hours.--Not later than 120
days after the date of the enactment of this Act, the Secretary shall
ensure that not fewer than 110,000 annual flight hours are carried out
by Air and Marine Operations of CBP.
(b) Unmanned Aircraft Systems.--The Secretary, after coordination
with the Administrator of the Federal Aviation Administration, shall
ensure that Air and Marine Operations operate unmanned aircraft systems
on the southern border of the United States for not less than 24 hours
per day.
(c) Primary Missions.--The Commissioner shall ensure the following:
(1) The primary missions for Air and Marine Operations are
to directly support the following:
(A) U.S. Border Patrol activities along the borders
of the United States.
(B) Joint Interagency Task Force South and Joint
Task Force East operations in the transit zone.
(2) The Executive Assistant Commissioner of Air and Marine
Operations assigns the greatest priority to support missions
specified in paragraph (1).
(d) High Demand Flight Hour Requirements.--The Commissioner shall--
(1) ensure that U.S. Border Patrol Sector Chiefs identify
air support mission-critical hours; and
(2) direct Air and Marine Operations to support requests
from such Sector Chiefs as a component of the primary mission
of Air and Marine Operations in accordance with subsection
(c)(1)(A).
(e) Contract Air Support Authorizations.--The Commissioner shall
contract for air support mission-critical hours to meet the requests
for such hours, as identified pursuant to subsection (d).
(f) Small Unmanned Aircraft Systems.--
(1) In general.--The Chief of the U.S. Border Patrol shall
be the executive agent with respect to the use of small
unmanned aircraft by CBP for the purposes of the following:
(A) Meeting the unmet flight hour operational
requirements of the U.S. Border Patrol.
(B) Achieving situational awareness and operational
control of the borders of the United States.
(2) Coordination.--In carrying out paragraph (1), the Chief
of the U.S. Border Patrol shall coordinate--
(A) flight operations with the Administrator of the
Federal Aviation Administration to ensure the safe and
efficient operation of the national airspace system;
and
(B) with the Executive Assistant Commissioner for
Air and Marine Operations of CBP to--
(i) ensure the safety of other CBP aircraft
flying in the vicinity of small unmanned
aircraft operated by the U.S. Border Patrol;
and
(ii) establish a process to include data
from flight hours in the calculation of got
away statistics.
(3) Conforming amendment.--Paragraph (3) of section 411(e)
of the Homeland Security Act of 2002 (6 U.S.C. 211(e)) is
amended--
(A) in subparagraph (B), by striking ``and'' after
the semicolon at the end;
(B) by redesignating subparagraph (C) as
subparagraph (D); and
(C) by inserting after subparagraph (B) the
following new subparagraph:
``(C) carry out the small unmanned aircraft (as
such term is defined in section 44801 of title 49,
United States Code) requirements pursuant to subsection
(f) of section 111 of the Secure the Border Act of
2023; and''.
(g) Savings Clause.--Nothing in this section may be construed as
conferring, transferring, or delegating to the Secretary, the
Commissioner, the Executive Assistant Commissioner for Air and Marine
Operations of CBP, or the Chief of the U.S. Border Patrol any authority
of the Secretary of Transportation or the Administrator of the Federal
Aviation Administration relating to the use of airspace or aviation
safety.
(h) Definitions.--In this section:
(1) Got away.--The term ``got away'' has the meaning given
such term in section 1092(a)(3) of the National Defense
Authorization Act for Fiscal Year 2017 (Public Law 114-328; 6
U.S.C. 223(a)(3)).
(2) Transit zone.--The term ``transit zone'' has the
meaning given such term in section 1092(a)(8) of the National
Defense Authorization Act for Fiscal Year 2017 (Public Law 114-
328; 6 U.S.C. 223(a)(8)).
SEC. 112. ERADICATION OF CARRIZO CANE AND SALT CEDAR.
(a) In General.--Not later than 30 days after the date of the
enactment of this Act, the Secretary, in coordination with the heads of
relevant Federal, State, and local agencies, shall hire contractors to
begin eradicating the carrizo cane plant and any salt cedar along the
Rio Grande River that impedes border security operations. Such
eradication shall be completed--
(1) by not later than September 30, 2027, except for
required maintenance; and
(2) in the most expeditious and cost-effective manner
possible to maintain clear fields of view.
(b) Application.--The waiver authority under subsection (c) of
section 102 of the Illegal Immigration Reform and Immigrant
Responsibility Act of 1996 (8 U.S.C. 1103 note), as amended by section
103 of this division, shall apply to activities carried out pursuant to
subsection (a).
(c) Report.--Not later than 180 days after the date of the
enactment of this Act, the Secretary shall submit to the Committee on
Homeland Security of the House of Representatives and the Committee on
Homeland Security and Governmental Affairs of the Senate a strategic
plan to eradicate all carrizo cane plant and salt cedar along the Rio
Grande River that impedes border security operations by not later than
September 30, 2027.
(d) Authorization of Appropriations.--There is authorized to be
appropriated $7,000,000 for each of fiscal years 2024 through 2028 to
the Secretary to carry out this subsection.
SEC. 113. BORDER PATROL STRATEGIC PLAN.
(a) In General.--Not later than one year after the date of the
enactment of this Act and biennially thereafter, the Commissioner,
acting through the Chief of the U.S. Border Patrol, shall issue a
Border Patrol Strategic Plan (referred to in this section as the
``plan'') to enhance the security of the borders of the United States.
(b) Elements.--The plan shall include the following:
(1) A consideration of Border Patrol Capability Gap
Analysis reporting, Border Security Improvement Plans, and any
other strategic document authored by the U.S. Border Patrol to
address security gaps between ports of entry, including efforts
to mitigate threats identified in such analyses, plans, and
documents.
(2) Information relating to the dissemination of
information relating to border security or border threats with
respect to the efforts of the Department and other appropriate
Federal agencies.
(3) Information relating to efforts by U.S. Border Patrol
to--
(A) increase situational awareness, including--
(i) surveillance capabilities, such as
capabilities developed or utilized by the
Department of Defense, and any appropriate
technology determined to be excess by the
Department of Defense; and
(ii) the use of manned aircraft and
unmanned aircraft;
(B) detect and prevent terrorists and instruments
of terrorism from entering the United States;
(C) detect, interdict, and disrupt between ports of
entry aliens unlawfully present in the United States;
(D) detect, interdict, and disrupt human smuggling,
human trafficking, drug trafficking, and other illicit
cross-border activity;
(E) focus intelligence collection to disrupt
transnational criminal organizations outside of the
international and maritime borders of the United
States; and
(F) ensure that any new border security technology
can be operationally integrated with existing
technologies in use by the Department.
(4) Information relating to initiatives of the Department
with respect to operational coordination, including any
relevant task forces of the Department.
(5) Information gathered from the lessons learned by the
deployments of the National Guard to the southern border of the
United States.
(6) A description of cooperative agreements relating to
information sharing with State, local, Tribal, territorial, and
other Federal law enforcement agencies that have jurisdiction
on the borders of the United States.
(7) Information relating to border security information
received from the following:
(A) State, local, Tribal, territorial, and other
Federal law enforcement agencies that have jurisdiction
on the borders of the United States or in the maritime
environment.
(B) Border community stakeholders, including
representatives from the following:
(i) Border agricultural and ranching
organizations.
(ii) Business and civic organizations.
(iii) Hospitals and rural clinics within
150 miles of the borders of the United States.
(iv) Victims of crime committed by aliens
unlawfully present in the United States.
(v) Victims impacted by drugs,
transnational criminal organizations, cartels,
gangs, or other criminal activity.
(vi) Farmers, ranchers, and property owners
along the border.
(vii) Other individuals negatively impacted
by illegal immigration.
(8) Information relating to the staffing requirements with
respect to border security for the Department.
(9) A prioritized list of Department research and
development objectives to enhance the security of the borders
of the United States.
(10) An assessment of training programs, including such
programs relating to the following:
(A) Identifying and detecting fraudulent documents.
(B) Understanding the scope of CBP enforcement
authorities and appropriate use of force policies.
(C) Screening, identifying, and addressing
vulnerable populations, such as children and victims of
human trafficking.
SEC. 114. U.S. CUSTOMS AND BORDER PROTECTION SPIRITUAL READINESS.
Not later than one year after the enactment of this Act and
annually thereafter for five years, the Commissioner shall submit to
the Committee on Homeland Security of the House of Representatives and
the Committee on Homeland Security and Governmental Affairs of the
Senate a report on the availability and usage of the assistance of
chaplains, prayer groups, houses of worship, and other spiritual
resources for members of CBP who identify as religiously affiliated and
have attempted suicide, have suicidal ideation, or are at risk of
suicide, and metrics on the impact such resources have in assisting
religiously affiliated members who have access to and utilize such
resources compared to religiously affiliated members who do not.
SEC. 115. RESTRICTIONS ON FUNDING.
(a) Arriving Aliens.--No funds are authorized to be appropriated to
the Department to process the entry into the United States of aliens
arriving in between ports of entry.
(b) Restriction on Nongovernmental Organization Support for
Unlawful Activity.--No funds are authorized to be appropriated to the
Department for disbursement to any nongovernmental organization that
facilitates or encourages unlawful activity, including unlawful entry,
human trafficking, human smuggling, drug trafficking, and drug
smuggling.
(c) Restriction on Nongovernmental Organization Facilitation of
Illegal Immigration.--No funds are authorized to be appropriated to the
Department for disbursement to any nongovernmental organization to
provide, or facilitate the provision of, transportation, lodging, or
immigration legal services to inadmissible aliens who enter the United
States after the date of the enactment of this Act.
SEC. 116. COLLECTION OF DNA AND BIOMETRIC INFORMATION AT THE BORDER.
Not later than 14 days after the date of the enactment of this Act,
the Secretary shall ensure and certify to the Committee on Homeland
Security of the House of Representatives and the Committee on Homeland
Security and Governmental Affairs of the Senate that CBP is fully
compliant with Federal DNA and biometric collection requirements at
United States land borders.
SEC. 117. ERADICATION OF NARCOTIC DRUGS AND FORMULATING EFFECTIVE NEW
TOOLS TO ADDRESS YEARLY LOSSES OF LIFE; ENSURING TIMELY
UPDATES TO U.S. CUSTOMS AND BORDER PROTECTION FIELD
MANUALS.
(a) In General.--Not later than 90 days after the date of the
enactment of this Act, and not less frequently than triennially
thereafter, the Commissioner of U.S. Customs and Border Protection
shall review and update, as necessary, the current policies and manuals
of the Office of Field Operations related to inspections at ports of
entry, and the U.S. Border Patrol related to inspections between ports
of entry, to ensure the uniform implementation of inspection practices
that will effectively respond to technological and methodological
changes designed to disguise unlawful activity, such as the smuggling
of drugs and humans, along the border.
(b) Reporting Requirement.--Not later than 90 days after each
update required under subsection (a), the Commissioner of U.S. Customs
and Border Protection shall submit to the Committee on Homeland
Security and the Committee on the Judiciary of the House of
Representatives and the Committee on Homeland Security and Governmental
Affairs and the Committee on the Judiciary of the Senate a report that
summarizes any policy and manual changes pursuant to subsection (a).
SEC. 118. PUBLICATION BY U.S. CUSTOMS AND BORDER PROTECTION OF
OPERATIONAL STATISTICS.
(a) In General.--Not later than the seventh day of each month
beginning with the second full month after the date of the enactment of
this Act, the Commissioner of U.S. Customs and Border Protection shall
publish on a publicly available website of the Department of Homeland
Security information relating to the total number of alien encounters
and nationalities, unique alien encounters and nationalities, gang
affiliated apprehensions and nationalities, drug seizures, alien
encounters included in the terrorist screening database and
nationalities, arrests of criminal aliens or individuals wanted by law
enforcement and nationalities, known got aways, encounters with
deceased aliens, and all other related or associated statistics
recorded by U.S. Customs and Border Protection during the immediately
preceding month. Each such publication shall include the following:
(1) The aggregate such number, and such number
disaggregated by geographic regions, of such recordings and
encounters, including specifications relating to whether such
recordings and encounters were at the southwest, northern, or
maritime border.
(2) An identification of the Office of Field Operations
field office, U.S. Border Patrol sector, or Air and Marine
Operations branch making each recording or encounter.
(3) Information relating to whether each recording or
encounter of an alien was of a single adult, an unaccompanied
alien child, or an individual in a family unit.
(4) Information relating to the processing disposition of
each alien recording or encounter.
(5) Information relating to the nationality of each alien
who is the subject of each recording or encounter.
(6) The total number of individuals included in the
terrorist screening database (as such term is defined in
section 2101 of the Homeland Security Act of 2002 (6 U.S.C.
621)) who have repeatedly attempted to cross unlawfully into
the United States.
(7) The total number of individuals included in the
terrorist screening database who have been apprehended,
including information relating to whether such individuals were
released into the United States or removed.
(b) Exceptions.--If the Commissioner of U.S. Customs and Border
Protection in any month does not publish the information required under
subsection (a), or does not publish such information by the date
specified in such subsection, the Commissioner shall brief the
Committee on Homeland Security of the House of Representatives and the
Committee on Homeland Security and Governmental Affairs of the Senate
regarding the reason relating thereto, as the case may be, by not later
than the date that is two business days after the tenth day of such
month.
(c) Definitions.--In this section:
(1) Alien encounters.--The term ``alien encounters'' means
aliens apprehended, determined inadmissible, or processed for
removal by U.S. Customs and Border Protection.
(2) Got away.--The term ``got away'' has the meaning given
such term in section 1092(a) of the National Defense
Authorization Act for Fiscal Year 2017 (6 U.S.C. 223(a)).
(3) Terrorist screening database.--The term ``terrorist
screening database'' has the meaning given such term in section
2101 of the Homeland Security Act of 2002 (6 U.S.C. 621).
(4) Unaccompanied alien child.--The term ``unaccompanied
alien child'' has the meaning given such term in section 462(g)
of the Homeland Security Act of 2002 (6 U.S.C. 279(g)).
SEC. 119. ALIEN CRIMINAL BACKGROUND CHECKS.
(a) In General.--Not later than seven days after the date of the
enactment of this Act, the Commissioner shall certify to the Committee
on Homeland Security and the Committee on the Judiciary of the House of
Representatives and the Committee on Homeland Security and Governmental
Affairs and the Committee on the Judiciary of the Senate that CBP has
real-time access to the criminal history databases of all countries of
origin and transit for aliens encountered by CBP to perform criminal
history background checks for such aliens.
(b) Standards.--The certification required under subsection (a)
shall also include a determination whether the criminal history
databases of a country are accurate, up to date, digitized, searchable,
and otherwise meet the standards of the Federal Bureau of Investigation
for criminal history databases maintained by State and local
governments.
(c) Certification.--The Secretary shall annually submit to the
Committee on Homeland Security and the Committee on the Judiciary of
the House of Representatives and the Committee on Homeland Security and
Governmental Affairs and the Committee on the Judiciary of the Senate a
certification that each database referred to in subsection (b) which
the Secretary accessed or sought to access pursuant to this section met
the standards described in subsection (b).
SEC. 120. PROHIBITED IDENTIFICATION DOCUMENTS AT AIRPORT SECURITY
CHECKPOINTS; NOTIFICATION TO IMMIGRATION AGENCIES.
(a) In General.--The Administrator may not accept as valid proof of
identification a prohibited identification document at an airport
security checkpoint.
(b) Notification to Immigration Agencies.--If an individual
presents a prohibited identification document to an officer of the
Transportation Security Administration at an airport security
checkpoint, the Administrator shall promptly notify the Director of
U.S. Immigration and Customs Enforcement, the Director of U.S. Customs
and Border Protection, and the head of the appropriate local law
enforcement agency to determine whether the individual is in violation
of any term of release from the custody of any such agency.
(c) Entry Into Sterile Areas.--
(1) In general.--Except as provided in paragraph (2), if an
individual is found to be in violation of any term of release
under subsection (b), the Administrator may not permit such
individual to enter a sterile area.
(2) Exception.--An individual presenting a prohibited
identification document under this section may enter a sterile
area if the individual--
(A) is leaving the United States for the purposes
of removal or deportation; or
(B) presents a covered identification document.
(d) Collection of Biometric Information From Certain Individuals
Seeking Entry Into the Sterile Area of an Airport.--Beginning not later
than 120 days after the date of the enactment of this Act, the
Administrator shall collect biometric information from an individual
described in subsection (e) prior to authorizing such individual to
enter into a sterile area.
(e) Individual Described.--An individual described in this
subsection is an individual who--
(1) is seeking entry into the sterile area of an airport;
(2) does not present a covered identification document; and
(3) the Administrator cannot verify is a national of the
United States.
(f) Participation in IDENT.--Beginning not later than 120 days
after the date of the enactment of this Act, the Administrator, in
coordination with the Secretary, shall submit biometric data collected
under this section to the Automated Biometric Identification System
(IDENT).
(g) Definitions.--In this section:
(1) Administrator.--The term ``Administrator'' means the
Administrator of the Transportation Security Administration.
(2) Biometric information.--The term ``biometric
information'' means any of the following:
(A) A fingerprint.
(B) A palm print.
(C) A photograph, including--
(i) a photograph of an individual's face
for use with facial recognition technology; and
(ii) a photograph of any physical or
anatomical feature, such as a scar, skin mark,
or tattoo.
(D) A signature.
(E) A voice print.
(F) An iris image.
(3) Covered identification document.--The term ``covered
identification document'' means any of the following, if the
document is valid and unexpired:
(A) A United States passport or passport card.
(B) A biometrically secure card issued by a trusted
traveler program of the Department of Homeland
Security, including--
(i) Global Entry;
(ii) Nexus;
(iii) Secure Electronic Network for
Travelers Rapid Inspection (SENTRI); and
(iv) Free and Secure Trade (FAST).
(C) An identification card issued by the Department
of Defense, including such a card issued to a
dependent.
(D) Any document required for admission to the
United States under section 211(a) of the Immigration
and Nationality Act (8 U.S.C. 1181(a)).
(E) An enhanced driver's license issued by a State.
(F) A photo identification card issued by a
federally recognized Indian Tribe.
(G) A personal identity verification credential
issued in accordance with Homeland Security
Presidential Directive 12.
(H) A driver's license issued by a province of
Canada.
(I) A Secure Certificate of Indian Status issued by
the Government of Canada.
(J) A Transportation Worker Identification
Credential.
(K) A Merchant Mariner Credential issued by the
Coast Guard.
(L) A Veteran Health Identification Card issued by
the Department of Veterans Affairs.
(M) Any other document the Administrator
determines, pursuant to a rule making in accordance
with section 553 of title 5, United States Code, will
satisfy the identity verification procedures of the
Transportation Security Administration.
(4) Immigration laws.--The term ``immigration laws'' has
the meaning given that term in section 101 of the Immigration
and Nationality Act (8 U.S.C. 1101).
(5) Prohibited identification document.--The term
``prohibited identification document'' means any of the
following (or any applicable successor form):
(A) U.S. Immigration and Customs Enforcement Form
I-200, Warrant for Arrest of Alien.
(B) U.S. Immigration and Customs Enforcement Form
I-205, Warrant of Removal/Deportation.
(C) U.S. Immigration and Customs Enforcement Form
I-220A, Order of Release on Recognizance.
(D) U.S. Immigration and Customs Enforcement Form
I-220B, Order of Supervision.
(E) Department of Homeland Security Form I-862,
Notice to Appear.
(F) U.S. Customs and Border Protection Form I-94,
Arrival/Departure Record (including a print-out of an
electronic record).
(G) Department of Homeland Security Form I-385,
Notice to Report.
(H) Any document that directs an individual to
report to the Department of Homeland Security.
(I) Any Department of Homeland Security work
authorization or employment verification document.
(6) Sterile area.--The term ``sterile area'' has the
meaning given that term in section 1540.5 of title 49, Code of
Federal Regulations, or any successor regulation.
SEC. 121. PROHIBITION AGAINST ANY COVID-19 VACCINE MANDATE OR ADVERSE
ACTION AGAINST DHS EMPLOYEES.
(a) Limitation on Imposition of New Mandate.--The Secretary may not
issue any COVID-19 vaccine mandate unless Congress expressly authorizes
such a mandate.
(b) Prohibition on Adverse Action.--The Secretary may not take any
adverse action against a Department employee based solely on the
refusal of such employee to receive a vaccine for COVID-19.
(c) Report.--Not later than 90 days after the date of the enactment
of this Act, the Secretary shall report to the Committee on Homeland
Security of the House of Representatives and the Committee on Homeland
Security and Governmental Affairs of the Senate on the following:
(1) The number of Department employees who were terminated
or resigned due to the COVID-19 vaccine mandate.
(2) An estimate of the cost to reinstate such employees.
(3) How the Department would effectuate reinstatement of
such employees.
(d) Retention and Development of Unvaccinated Employees.--The
Secretary shall make every effort to retain Department employees who
are not vaccinated against COVID-19 and provide such employees with
professional development, promotion and leadership opportunities, and
consideration equal to that of their peers.
SEC. 122. CBP ONE APP LIMITATION.
(a) Limitation.--The Department may use the CBP One Mobile
Application or any other similar program, application, internet-based
portal, website, device, or initiative only for inspection of
perishable cargo.
(b) Report.--Not later than 60 days after the date of the enactment
of this Act, the Commissioner shall report to the Committee on Homeland
Security of the House of Representatives and the Committee on Homeland
Security and Governmental Affairs of the Senate the date on which CBP
began using CBP One to allow aliens to schedule interviews at land
ports of entry, how many aliens have scheduled interviews at land ports
of entry using CBP One, the nationalities of such aliens, and the
stated final destinations of such aliens within the United States, if
any.
SEC. 123. REPORT ON MEXICAN DRUG CARTELS.
Not later than 60 days after the date of the enactment of this Act,
Congress shall commission a report that contains the following:
(1) A national strategy to address Mexican drug cartels,
and a determination regarding whether there should be a
designation established to address such cartels.
(2) Information relating to actions by such cartels that
causes harm to the United States.
SEC. 124. GAO STUDY ON COSTS INCURRED BY STATES TO SECURE THE SOUTHWEST
BORDER.
(a) In General.--Not later than 90 days after the date of the
enactment of this Act, the Comptroller General of the United States
shall conduct a study to examine the costs incurred by individual
States as a result of actions taken by such States in support of the
Federal mission to secure the southwest border, and the feasibility of
a program to reimburse such States for such costs.
(b) Contents.--The study required under subsection (a) shall
include consideration of the following:
(1) Actions taken by the Department of Homeland Security
that have contributed to costs described in such subsection
incurred by States to secure the border in the absence of
Federal action, including the termination of the Migrant
Protection Protocols and cancellation of border wall
construction.
(2) Actions taken by individual States along the southwest
border to secure their borders, and the costs associated with
such actions.
(3) The feasibility of a program within the Department of
Homeland Security to reimburse States for the costs incurred in
support of the Federal mission to secure the southwest border.
SEC. 125. REPORT BY INSPECTOR GENERAL OF THE DEPARTMENT OF HOMELAND
SECURITY.
(a) Report.--Not later than one year after the date of the
enactment of this Act and annually thereafter for five years, the
Inspector General of the Department of Homeland Security shall submit
to the Committee on Homeland Security of the House of Representatives
and the Committee on Homeland Security and Governmental Affairs of the
Senate a report examining the economic and security impact of mass
migration to municipalities and States along the southwest border. Such
report shall include information regarding costs incurred by the
following:
(1) State and local law enforcement to secure the southwest
border.
(2) Public school districts to educate students who are
aliens unlawfully present in the United States.
(3) Healthcare providers to provide care to aliens
unlawfully present in the United States who have not paid for
such care.
(4) Farmers and ranchers due to migration impacts to their
properties.
(b) Consultation.--To produce the report required under subsection
(a), the Inspector General of the Department of Homeland Security shall
consult with the individuals and representatives of the entities
described in paragraphs (1) through (4) of such subsection.
SEC. 126. OFFSETTING AUTHORIZATIONS OF APPROPRIATIONS.
(a) Office of the Secretary and Emergency Management.--No funds are
authorized to be appropriated for the Alternatives to Detention Case
Management Pilot Program or the Office of the Immigration Detention
Ombudsman for the Office of the Secretary and Emergency Management of
the Department of Homeland Security.
(b) Management Directorate.--No funds are authorized to be
appropriated for electric vehicles or St. Elizabeths campus
construction for the Management Directorate of the Department of
Homeland Security.
(c) Intelligence, Analysis, and Situational Awareness.--There is
authorized to be appropriated $216,000,000 for Intelligence, Analysis,
and Situational Awareness of the Department of Homeland Security.
(d) U.S. Customs and Border Protection.--No funds are authorized to
be appropriated for the Shelter Services Program for U.S. Customs and
Border Protection.
SEC. 127. REPORT TO CONGRESS ON FOREIGN TERRORIST ORGANIZATIONS.
(a) In General.--Not later than 90 days after the date of the
enactment of this Act and annually thereafter for five years, the
Secretary of Homeland Security shall submit to the Committee on
Homeland Security of the House of Representatives and the Committee on
Homeland Security and Governmental Affairs of the Senate an assessment
of foreign terrorist organizations attempting to move their members or
affiliates into the United States through the southern, northern, or
maritime border.
(b) Definition.--In this section, the term ``foreign terrorist
organization'' means an organization described in section 219 of the
Immigration and Nationality Act (8 U.S.C. 1189).
SEC. 128. ASSESSMENT BY INSPECTOR GENERAL OF THE DEPARTMENT OF HOMELAND
SECURITY ON THE MITIGATION OF UNMANNED AIRCRAFT SYSTEMS
AT THE SOUTHWEST BORDER.
Not later than 90 days after the date of the enactment of this Act,
the Inspector General of the Department of Homeland Security shall
submit to the Committee on Homeland Security of the House of
Representatives and the Committee on Homeland Security and Governmental
Affairs of the Senate an assessment of U.S. Customs and Border
Protection's ability to mitigate unmanned aircraft systems at the
southwest border. Such assessment shall include information regarding
any intervention between January 1, 2021, and the date of the enactment
of this Act, by any Federal agency affecting in any manner U.S. Customs
and Border Protection's authority to so mitigate such systems.
DIVISION B--IMMIGRATION ENFORCEMENT AND FOREIGN AFFAIRS
TITLE I--ASYLUM REFORM AND BORDER PROTECTION
SEC. 101. SAFE THIRD COUNTRY.
Section 208(a)(2)(A) of the Immigration and Nationality Act (8
U.S.C. 1158(a)(2)(A)) is amended--
(1) by striking ``if the Attorney General determines'' and
inserting ``if the Attorney General or the Secretary of
Homeland Security determines--'';
(2) by striking ``that the alien may be removed'' and
inserting the following:
``(i) that the alien may be removed'';
(3) by striking ``, pursuant to a bilateral or multilateral
agreement, to'' and inserting ``to'';
(4) by inserting ``or the Secretary, on a case by case
basis,'' before ``finds that'';
(5) by striking the period at the end and inserting ``;
or''; and
(6) by adding at the end the following:
``(ii) that the alien entered, attempted to enter, or
arrived in the United States after transiting through at least
one country outside the alien's country of citizenship,
nationality, or last lawful habitual residence en route to the
United States, unless--
``(I) the alien demonstrates that he or she applied
for protection from persecution or torture in at least
one country outside the alien's country of citizenship,
nationality, or last lawful habitual residence through
which the alien transited en route to the United
States, and the alien received a final judgment denying
the alien protection in each country;
``(II) the alien demonstrates that he or she was a
victim of a severe form of trafficking in which a
commercial sex act was induced by force, fraud, or
coercion, or in which the person induced to perform
such act was under the age of 18 years; or in which the
trafficking included the recruitment, harboring,
transportation, provision, or obtaining of a person for
labor or services through the use of force, fraud, or
coercion for the purpose of subjection to involuntary
servitude, peonage, debt bondage, or slavery, and was
unable to apply for protection from persecution in each
country through which the alien transited en route to
the United States as a result of such severe form of
trafficking; or
``(III) the only countries through which the alien
transited en route to the United States were, at the
time of the transit, not parties to the 1951 United
Nations Convention relating to the Status of Refugees,
the 1967 Protocol Relating to the Status of Refugees,
or the United Nations Convention against Torture and
Other Cruel, Inhuman or Degrading Treatment or
Punishment.''.
SEC. 102. CREDIBLE FEAR INTERVIEWS.
Section 235(b)(1)(B)(v) of the Immigration and Nationality Act (8
U.S.C. 1225(b)(1)(B)(v)) is amended by striking ``there is a
significant possibility'' and all that follows, and inserting ``,
taking into account the credibility of the statements made by the alien
in support of the alien's claim, as determined pursuant to section
208(b)(1)(B)(iii), and such other facts as are known to the officer,
the alien more likely than not could establish eligibility for asylum
under section 208, and it is more likely than not that the statements
made by, and on behalf of, the alien in support of the alien's claim
are true.''.
SEC. 103. CLARIFICATION OF ASYLUM ELIGIBILITY.
(a) In General.--Section 208(b)(1)(A) of the Immigration and
Nationality Act (8 U.S.C. 1158(b)(1)(A)) is amended by inserting after
``section 101(a)(42)(A)'' the following: ``(in accordance with the
rules set forth in this section), and is eligible to apply for asylum
under subsection (a)''.
(b) Place of Arrival.--Section 208(a)(1) of the Immigration and
Nationality Act (8 U.S.C. 1158(a)(1)) is amended--
(1) by striking ``or who arrives in the United States
(whether or not at a designated port of arrival and including
an alien who is brought to the United States after having been
interdicted in international or United States waters),''; and
(2) by inserting after ``United States'' the following:
``and has arrived in the United States at a port of entry
(including an alien who is brought to the United States after
having been interdicted in international or United States
waters),''.
SEC. 104. EXCEPTIONS.
Paragraph (2) of section 208(b) of the Immigration and Nationality
Act (8 U.S.C. 1158(b)(2)) is amended to read as follows:
``(2) Exceptions.--
``(A) In general.--Paragraph (1) shall not apply to
an alien if the Secretary of Homeland Security or the
Attorney General determines that--
``(i) the alien ordered, incited, assisted,
or otherwise participated in the persecution of
any person on account of race, religion,
nationality, membership in a particular social
group, or political opinion;
``(ii) the alien has been convicted of any
felony under Federal, State, tribal, or local
law;
``(iii) the alien has been convicted of any
misdemeanor offense under Federal, State,
tribal, or local law involving--
``(I) the unlawful possession or
use of an identification document,
authentication feature, or false
identification document (as those terms
and phrases are defined in the
jurisdiction where the conviction
occurred), unless the alien can
establish that the conviction resulted
from circumstances showing that--
``(aa) the document or
feature was presented before
boarding a common carrier;
``(bb) the document or
feature related to the alien's
eligibility to enter the United
States;
``(cc) the alien used the
document or feature to depart a
country wherein the alien has
claimed a fear of persecution;
and
``(dd) the alien claimed a
fear of persecution without
delay upon presenting himself
or herself to an immigration
officer upon arrival at a
United States port of entry;
``(II) the unlawful receipt of a
Federal public benefit (as defined in
section 401(c) of the Personal
Responsibility and Work Opportunity
Reconciliation Act of 1996 (8 U.S.C.
1611(c))), from a Federal entity, or
the unlawful receipt of similar public
benefits from a State, tribal, or local
entity; or
``(III) possession or trafficking
of a controlled substance or controlled
substance paraphernalia, as those
phrases are defined under the law of
the jurisdiction where the conviction
occurred, other than a single offense
involving possession for one's own use
of 30 grams or less of marijuana (as
marijuana is defined under the law of
the jurisdiction where the conviction
occurred);
``(iv) the alien has been convicted of an
offense arising under paragraph (1)(A) or (2)
of section 274(a), or under section 276;
``(v) the alien has been convicted of a
Federal, State, tribal, or local crime that the
Attorney General or Secretary of Homeland
Security knows, or has reason to believe, was
committed in support, promotion, or furtherance
of the activity of a criminal street gang (as
defined under the law of the jurisdiction where
the conviction occurred or in section 521(a) of
title 18, United States Code);
``(vi) the alien has been convicted of an
offense for driving while intoxicated or
impaired, as those terms are defined under the
law of the jurisdiction where the conviction
occurred (including a conviction for driving
while under the influence of or impaired by
alcohol or drugs), without regard to whether
the conviction is classified as a misdemeanor
or felony under Federal, State, tribal, or
local law, in which such intoxicated or
impaired driving was a cause of serious bodily
injury or death of another person;
``(vii) the alien has been convicted of
more than one offense for driving while
intoxicated or impaired, as those terms are
defined under the law of the jurisdiction where
the conviction occurred (including a conviction
for driving while under the influence of or
impaired by alcohol or drugs), without regard
to whether the conviction is classified as a
misdemeanor or felony under Federal, State,
tribal, or local law;
``(viii) the alien has been convicted of a
crime--
``(I) that involves conduct
amounting to a crime of stalking;
``(II) of child abuse, child
neglect, or child abandonment; or
``(III) that involves conduct
amounting to a domestic assault or
battery offense, including--
``(aa) a misdemeanor crime
of domestic violence, as
described in section 921(a)(33)
of title 18, United States
Code;
``(bb) a crime of domestic
violence, as described in
section 40002(a)(12) of the
Violence Against Women Act of
1994 (34 U.S.C. 12291(a)(12));
or
``(cc) any crime based on
conduct in which the alien
harassed, coerced, intimidated,
voluntarily or recklessly used
(or threatened to use) force or
violence against, or inflicted
physical injury or physical
pain, however slight, upon a
person--
``(AA) who is a
current or former
spouse of the alien;
``(BB) with whom
the alien shares a
child;
``(CC) who is
cohabitating with, or
who has cohabitated
with, the alien as a
spouse;
``(DD) who is
similarly situated to a
spouse of the alien
under the domestic or
family violence laws of
the jurisdiction where
the offense occurred;
or
``(EE) who is
protected from that
alien's acts under the
domestic or family
violence laws of the
United States or of any
State, tribal
government, or unit of
local government;
``(ix) the alien has engaged in acts of
battery or extreme cruelty upon a person and
the person--
``(I) is a current or former spouse
of the alien;
``(II) shares a child with the
alien;
``(III) cohabitates or has
cohabitated with the alien as a spouse;
``(IV) is similarly situated to a
spouse of the alien under the domestic
or family violence laws of the
jurisdiction where the offense
occurred; or
``(V) is protected from that
alien's acts under the domestic or
family violence laws of the United
States or of any State, tribal
government, or unit of local
government;
``(x) the alien, having been convicted by a
final judgment of a particularly serious crime,
constitutes a danger to the community of the
United States;
``(xi) there are serious reasons for
believing that the alien has committed a
serious nonpolitical crime outside the United
States prior to the arrival of the alien in the
United States;
``(xii) there are reasonable grounds for
regarding the alien as a danger to the security
of the United States;
``(xiii) the alien is described in
subclause (I), (II), (III), (IV), or (VI) of
section 212(a)(3)(B)(i) or section 237(a)(4)(B)
(relating to terrorist activity), unless, in
the case only of an alien inadmissible under
subclause (IV) of section 212(a)(3)(B)(i), the
Secretary of Homeland Security or the Attorney
General determines, in the Secretary's or the
Attorney General's discretion, that there are
not reasonable grounds for regarding the alien
as a danger to the security of the United
States;
``(xiv) the alien was firmly resettled in
another country prior to arriving in the United
States; or
``(xv) there are reasonable grounds for
concluding the alien could avoid persecution by
relocating to another part of the alien's
country of nationality or, in the case of an
alien having no nationality, another part of
the alien's country of last habitual residence.
``(B) Special rules.--
``(i) Particularly serious crime; serious
nonpolitical crime outside the united states.--
``(I) In general.--For purposes of
subparagraph (A)(x), the Attorney
General or Secretary of Homeland
Security, in their discretion, may
determine that a conviction constitutes
a particularly serious crime based on--
``(aa) the nature of the
conviction;
``(bb) the type of sentence
imposed; or
``(cc) the circumstances
and underlying facts of the
conviction.
``(II) Determination.--In making a
determination under subclause (I), the
Attorney General or Secretary of
Homeland Security may consider all
reliable information and is not limited
to facts found by the criminal court or
provided in the underlying record of
conviction.
``(III) Treatment of felonies.--In
making a determination under subclause
(I), an alien who has been convicted of
a felony (as defined under this
section) or an aggravated felony (as
defined under section 101(a)(43)),
shall be considered to have been
convicted of a particularly serious
crime.
``(IV) Interpol red notice.--In
making a determination under
subparagraph (A)(xi), an Interpol Red
Notice may constitute reliable evidence
that the alien has committed a serious
nonpolitical crime outside the United
States.
``(ii) Crimes and exceptions.--
``(I) Driving while intoxicated or
impaired.--A finding under subparagraph
(A)(vi) does not require the Attorney
General or Secretary of Homeland
Security to find the first conviction
for driving while intoxicated or
impaired (including a conviction for
driving while under the influence of or
impaired by alcohol or drugs) as a
predicate offense. The Attorney General
or Secretary of Homeland Security need
only make a factual determination that
the alien previously was convicted for
driving while intoxicated or impaired
as those terms are defined under the
jurisdiction where the conviction
occurred (including a conviction for
driving while under the influence of or
impaired by alcohol or drugs).
``(II) Stalking and other crimes.--
In making a determination under
subparagraph (A)(viii), including
determining the existence of a domestic
relationship between the alien and the
victim, the underlying conduct of the
crime may be considered, and the
Attorney General or Secretary of
Homeland Security is not limited to
facts found by the criminal court or
provided in the underlying record of
conviction.
``(III) Battery or extreme
cruelty.--In making a determination
under subparagraph (A)(ix), the phrase
`battery or extreme cruelty' includes--
``(aa) any act or
threatened act of violence,
including any forceful
detention, which results or
threatens to result in physical
or mental injury;
``(bb) psychological or
sexual abuse or exploitation,
including rape, molestation,
incest, or forced prostitution,
shall be considered acts of
violence; and
``(cc) other abusive acts,
including acts that, in and of
themselves, may not initially
appear violent, but that are a
part of an overall pattern of
violence.
``(IV) Exception for victims of
domestic violence.--An alien who was
convicted of an offense described in
clause (viii) or (ix) of subparagraph
(A) is not ineligible for asylum on
that basis if the alien satisfies the
criteria under section 237(a)(7)(A).
``(C) Specific circumstances.--Paragraph (1) shall
not apply to an alien whose claim is based on--
``(i) personal animus or retribution,
including personal animus in which the alleged
persecutor has not targeted, or manifested an
animus against, other members of an alleged
particular social group in addition to the
member who has raised the claim at issue;
``(ii) the applicant's generalized
disapproval of, disagreement with, or
opposition to criminal, terrorist, gang,
guerilla, or other non-state organizations
absent expressive behavior in furtherance of a
discrete cause against such organizations
related to control of a State or expressive
behavior that is antithetical to the State or a
legal unit of the State;
``(iii) the applicant's resistance to
recruitment or coercion by guerrilla, criminal,
gang, terrorist, or other non-state
organizations;
``(iv) the targeting of the applicant for
criminal activity for financial gain based on
wealth or affluence or perceptions of wealth or
affluence;
``(v) the applicant's criminal activity; or
``(vi) the applicant's perceived, past or
present, gang affiliation.
``(D) Definitions and clarifications.--
``(i) Definitions.--For purposes of this
paragraph:
``(I) Felony.--The term `felony'
means--
``(aa) any crime defined as
a felony by the relevant
jurisdiction (Federal, State,
tribal, or local) of
conviction; or
``(bb) any crime punishable
by more than one year of
imprisonment.
``(II) Misdemeanor.--The term
`misdemeanor' means--
``(aa) any crime defined as
a misdemeanor by the relevant
jurisdiction (Federal, State,
tribal, or local) of
conviction; or
``(bb) any crime not
punishable by more than one
year of imprisonment.
``(ii) Clarifications.--
``(I) Construction.--For purposes
of this paragraph, whether any activity
or conviction also may constitute a
basis for removal is immaterial to a
determination of asylum eligibility.
``(II) Attempt, conspiracy, or
solicitation.--For purposes of this
paragraph, all references to a criminal
offense or criminal conviction shall be
deemed to include any attempt,
conspiracy, or solicitation to commit
the offense or any other inchoate form
of the offense.
``(III) Effect of certain orders.--
``(aa) In general.--No
order vacating a conviction,
modifying a sentence,
clarifying a sentence, or
otherwise altering a conviction
or sentence shall have any
effect under this paragraph
unless the Attorney General or
Secretary of Homeland Security
determines that--
``(AA) the court
issuing the order had
jurisdiction and
authority to do so; and
``(BB) the order
was not entered for
rehabilitative purposes
or for purposes of
ameliorating the
immigration
consequences of the
conviction or sentence.
``(bb) Ameliorating
immigration consequences.--For
purposes of item (aa)(BB), the
order shall be presumed to be
for the purpose of ameliorating
immigration consequences if--
``(AA) the order
was entered after the
initiation of any
proceeding to remove
the alien from the
United States; or
``(BB) the alien
moved for the order
more than one year
after the date of the
original order of
conviction or
sentencing, whichever
is later.
``(cc) Authority of
immigration judge.--An
immigration judge is not
limited to consideration only
of material included in any
order vacating a conviction,
modifying a sentence, or
clarifying a sentence to
determine whether such order
should be given any effect
under this paragraph, but may
consider such additional
information as the immigration
judge determines appropriate.
``(E) Additional limitations.--The Secretary of
Homeland Security or the Attorney General may by
regulation establish additional limitations and
conditions, consistent with this section, under which
an alien shall be ineligible for asylum under paragraph
(1).
``(F) No judicial review.--There shall be no
judicial review of a determination of the Secretary of
Homeland Security or the Attorney General under
subparagraph (A)(xiii).''.
SEC. 105. EMPLOYMENT AUTHORIZATION.
Paragraph (2) of section 208(d) of the Immigration and Nationality
Act (8 U.S.C. 1158(d)) is amended to read as follows:
``(2) Employment authorization.--
``(A) Authorization permitted.--An applicant for
asylum is not entitled to employment authorization, but
such authorization may be provided under regulation by
the Secretary of Homeland Security. An applicant who is
not otherwise eligible for employment authorization
shall not be granted such authorization prior to the
date that is 180 days after the date of filing of the
application for asylum.
``(B) Termination.--Each grant of employment
authorization under subparagraph (A), and any renewal
or extension thereof, shall be valid for a period of 6
months, except that such authorization, renewal, or
extension shall terminate prior to the end of such 6
month period as follows:
``(i) Immediately following the denial of
an asylum application by an asylum officer,
unless the case is referred to an immigration
judge.
``(ii) 30 days after the date on which an
immigration judge denies an asylum application,
unless the alien timely appeals to the Board of
Immigration Appeals.
``(iii) Immediately following the denial by
the Board of Immigration Appeals of an appeal
of a denial of an asylum application.
``(C) Renewal.--The Secretary of Homeland Security
may not grant, renew, or extend employment
authorization to an alien if the alien was previously
granted employment authorization under subparagraph
(A), and the employment authorization was terminated
pursuant to a circumstance described in subparagraph
(B)(i), (ii), or (iii), unless a Federal court of
appeals remands the alien's case to the Board of
Immigration Appeals.
``(D) Ineligibility.--The Secretary of Homeland
Security may not grant employment authorization to an
alien under this paragraph if the alien--
``(i) is ineligible for asylum under
subsection (b)(2)(A); or
``(ii) entered or attempted to enter the
United States at a place and time other than
lawfully through a United States port of
entry.''.
SEC. 106. ASYLUM FEES.
Paragraph (3) of section 208(d) of the Immigration and Nationality
Act (8 U.S.C. 1158(d)) is amended to read as follows:
``(3) Fees.--
``(A) Application fee.--A fee of not less than $50
for each application for asylum shall be imposed. Such
fee shall not exceed the cost of adjudicating the
application. Such fee shall not apply to an
unaccompanied alien child who files an asylum
application in proceedings under section 240.
``(B) Employment authorization.--A fee may also be
imposed for the consideration of an application for
employment authorization under this section and for
adjustment of status under section 209(b). Such a fee
shall not exceed the cost of adjudicating the
application.
``(C) Payment.--Fees under this paragraph may be
assessed and paid over a period of time or by
installments.
``(D) Rule of construction.--Nothing in this
paragraph shall be construed to limit the authority of
the Attorney General or Secretary of Homeland Security
to set adjudication and naturalization fees in
accordance with section 286(m).''.
SEC. 107. RULES FOR DETERMINING ASYLUM ELIGIBILITY.
Section 208 of the Immigration and Nationality Act (8 U.S.C. 1158)
is amended by adding at the end the following:
``(f) Rules for Determining Asylum Eligibility.--In making a
determination under subsection (b)(1)(A) with respect to whether an
alien is a refugee within the meaning of section 101(a)(42)(A), the
following shall apply:
``(1) Particular social group.--The Secretary of Homeland
Security or the Attorney General shall not determine that an
alien is a member of a particular social group unless the alien
articulates on the record, or provides a basis on the record
for determining, the definition and boundaries of the alleged
particular social group, establishes that the particular social
group exists independently from the alleged persecution, and
establishes that the alien's claim of membership in a
particular social group does not involve--
``(A) past or present criminal activity or
association (including gang membership);
``(B) presence in a country with generalized
violence or a high crime rate;
``(C) being the subject of a recruitment effort by
criminal, terrorist, or persecutory groups;
``(D) the targeting of the applicant for criminal
activity for financial gain based on perceptions of
wealth or affluence;
``(E) interpersonal disputes of which governmental
authorities in the relevant society or region were
unaware or uninvolved;
``(F) private criminal acts of which governmental
authorities in the relevant society or region were
unaware or uninvolved;
``(G) past or present terrorist activity or
association;
``(H) past or present persecutory activity or
association; or
``(I) status as an alien returning from the United
States.
``(2) Political opinion.--The Secretary of Homeland
Security or the Attorney General may not determine that an
alien holds a political opinion with respect to which the alien
is subject to persecution if the political opinion is
constituted solely by generalized disapproval of, disagreement
with, or opposition to criminal, terrorist, gang, guerilla, or
other non-state organizations and does not include expressive
behavior in furtherance of a cause against such organizations
related to efforts by the State to control such organizations
or behavior that is antithetical to or otherwise opposes the
ruling legal entity of the State or a unit thereof.
``(3) Persecution.--The Secretary of Homeland Security or
the Attorney General may not determine that an alien has been
subject to persecution or has a well-founded fear of
persecution based only on--
``(A) the existence of laws or government policies
that are unenforced or infrequently enforced, unless
there is credible evidence that such a law or policy
has been or would be applied to the applicant
personally; or
``(B) the conduct of rogue foreign government
officials acting outside the scope of their official
capacity.
``(4) Discretionary determination.--
``(A) Adverse discretionary factors.--The Secretary
of Homeland Security or the Attorney General may only
grant asylum to an alien if the alien establishes that
he or she warrants a favorable exercise of discretion.
In making such a determination, the Attorney General or
Secretary of Homeland Security shall consider, if
applicable, an alien's use of fraudulent documents to
enter the United States, unless the alien arrived in
the United States by air, sea, or land directly from
the applicant's home country without transiting through
any other country.
``(B) Favorable exercise of discretion not
permitted.--Except as provided in subparagraph (C), the
Attorney General or Secretary of Homeland Security
shall not favorably exercise discretion under this
section for any alien who--
``(i) has accrued more than one year of
unlawful presence in the United States, as
defined in sections 212(a)(9)(B)(ii) and (iii),
prior to filing an application for asylum;
``(ii) at the time the asylum application
is filed with the immigration court or is
referred from the Department of Homeland
Security, has--
``(I) failed to timely file (or
timely file a request for an extension
of time to file) any required Federal,
State, or local income tax returns;
``(II) failed to satisfy any
outstanding Federal, State, or local
tax obligations; or
``(III) income that would result in
tax liability under section 1 of the
Internal Revenue Code of 1986 and that
was not reported to the Internal
Revenue Service;
``(iii) has had two or more prior asylum
applications denied for any reason;
``(iv) has withdrawn a prior asylum
application with prejudice or been found to
have abandoned a prior asylum application;
``(v) failed to attend an interview
regarding his or her asylum application with
the Department of Homeland Security, unless the
alien shows by a preponderance of the evidence
that--
``(I) exceptional circumstances
prevented the alien from attending the
interview; or
``(II) the interview notice was not
mailed to the last address provided by
the alien or the alien's representative
and neither the alien nor the alien's
representative received notice of the
interview; or
``(vi) was subject to a final order of
removal, deportation, or exclusion and did not
file a motion to reopen to seek asylum based on
changed country conditions within one year of
the change in country conditions.
``(C) Exceptions.--If one or more of the adverse
discretionary factors set forth in subparagraph (B) are
present, the Attorney General or the Secretary, may,
notwithstanding such subparagraph (B), favorably
exercise discretion under section 208--
``(i) in extraordinary circumstances, such
as those involving national security or foreign
policy considerations; or
``(ii) if the alien, by clear and
convincing evidence, demonstrates that the
denial of the application for asylum would
result in exceptional and extremely unusual
hardship to the alien.
``(5) Limitation.--If the Secretary or the Attorney General
determines that an alien fails to satisfy the requirement under
paragraph (1), the alien may not be granted asylum based on
membership in a particular social group, and may not appeal the
determination of the Secretary or Attorney General, as
applicable. A determination under this paragraph shall not
serve as the basis for any motion to reopen or reconsider an
application for asylum or withholding of removal for any
reason, including a claim of ineffective assistance of counsel,
unless the alien complies with the procedural requirements for
such a motion and demonstrates that counsel's failure to
define, or provide a basis for defining, a formulation of a
particular social group was both not a strategic choice and
constituted egregious conduct.
``(6) Stereotypes.--Evidence offered in support of an
application for asylum that promotes cultural stereotypes about
a country, its inhabitants, or an alleged persecutor, including
stereotypes based on race, religion, nationality, or gender,
shall not be admissible in adjudicating that application,
except that evidence that an alleged persecutor holds
stereotypical views of the applicant shall be admissible.
``(7) Definitions.--In this section:
``(A) The term `membership in a particular social
group' means membership in a group that is--
``(i) composed of members who share a
common immutable characteristic;
``(ii) defined with particularity; and
``(iii) socially distinct within the
society in question.
``(B) The term `political opinion' means an ideal
or conviction in support of the furtherance of a
discrete cause related to political control of a state
or a unit thereof.
``(C) The term `persecution' means the infliction
of a severe level of harm constituting an exigent
threat by the government of a country or by persons or
an organization that the government was unable or
unwilling to control. Such term does not include--
``(i) generalized harm or violence that
arises out of civil, criminal, or military
strife in a country;
``(ii) all treatment that the United States
regards as unfair, offensive, unjust, unlawful,
or unconstitutional;
``(iii) intermittent harassment, including
brief detentions;
``(iv) threats with no actual effort to
carry out the threats, except that
particularized threats of severe harm of an
immediate and menacing nature made by an
identified entity may constitute persecution;
or
``(v) non-severe economic harm or property
damage.''.
SEC. 108. FIRM RESETTLEMENT.
Section 208 of the Immigration and Nationality Act (8 U.S.C. 1158),
as amended by this title, is further amended by adding at the end the
following:
``(g) Firm Resettlement.--In determining whether an alien was
firmly resettled in another country prior to arriving in the United
States under subsection (b)(2)(A)(xiv), the following shall apply:
``(1) In general.--An alien shall be considered to have
firmly resettled in another country if, after the events giving
rise to the alien's asylum claim--
``(A) the alien resided in a country through which
the alien transited prior to arriving in or entering
the United States and--
``(i) received or was eligible for any
permanent legal immigration status in that
country;
``(ii) resided in such a country with any
non-permanent but indefinitely renewable legal
immigration status (including asylee, refugee,
or similar status, but excluding status of a
tourist); or
``(iii) resided in such a country and could
have applied for and obtained an immigration
status described in clause (ii);
``(B) the alien physically resided voluntarily, and
without continuing to suffer persecution or torture, in
any one country for one year or more after departing
his country of nationality or last habitual residence
and prior to arrival in or entry into the United
States, except for any time spent in Mexico by an alien
who is not a native or citizen of Mexico solely as a
direct result of being returned to Mexico pursuant to
section 235(b)(3) or of being subject to metering; or
``(C) the alien is a citizen of a country other
than the country in which the alien alleges a fear of
persecution, or was a citizen of such a country in the
case of an alien who renounces such citizenship, and
the alien was present in that country after departing
his country of nationality or last habitual residence
and prior to arrival in or entry into the United
States.
``(2) Burden of proof.--If an immigration judge determines
that an alien has firmly resettled in another country under
paragraph (1), the alien shall bear the burden of proving the
bar does not apply.
``(3) Firm resettlement of parent.--An alien shall be
presumed to have been firmly resettled in another country if
the alien's parent was firmly resettled in another country, the
parent's resettlement occurred before the alien turned 18 years
of age, and the alien resided with such parent at the time of
the firm resettlement, unless the alien establishes that he or
she could not have derived any permanent legal immigration
status or any non-permanent but indefinitely renewable legal
immigration status (including asylum, refugee, or similar
status, but excluding status of a tourist) from the alien's
parent.''.
SEC. 109. NOTICE CONCERNING FRIVOLOUS ASYLUM APPLICATIONS.
(a) In General.--Section 208(d)(4) of the Immigration and
Nationality Act (8 U.S.C. 1158(d)(4)) is amended--
(1) in the matter preceding subparagraph (A), by inserting
``the Secretary of Homeland Security or'' before ``the Attorney
General'';
(2) in subparagraph (A), by striking ``and of the
consequences, under paragraph (6), of knowingly filing a
frivolous application for asylum; and'' and inserting a
semicolon;
(3) in subparagraph (B), by striking the period and
inserting ``; and''; and
(4) by adding at the end the following:
``(C) ensure that a written warning appears on the
asylum application advising the alien of the
consequences of filing a frivolous application and
serving as notice to the alien of the consequence of
filing a frivolous application.''.
(b) Conforming Amendment.--Section 208(d)(6) of the Immigration and
Nationality Act (8 U.S.C. 1158(d)(6)) is amended by striking ``If the''
and all that follows and inserting:
``(A) In general.--If the Secretary of Homeland
Security or the Attorney General determines that an
alien has knowingly made a frivolous application for
asylum and the alien has received the notice under
paragraph (4)(C), the alien shall be permanently
ineligible for any benefits under this chapter,
effective as the date of the final determination of
such an application.
``(B) Criteria.--An application is frivolous if the
Secretary of Homeland Security or the Attorney General
determines, consistent with subparagraph (C), that--
``(i) it is so insufficient in substance
that it is clear that the applicant knowingly
filed the application solely or in part to
delay removal from the United States, to seek
employment authorization as an applicant for
asylum pursuant to regulations issued pursuant
to paragraph (2), or to seek issuance of a
Notice to Appear in order to pursue
Cancellation of Removal under section 240A(b);
or
``(ii) any of the material elements are
knowingly fabricated.
``(C) Sufficient opportunity to clarify.--In
determining that an application is frivolous, the
Secretary or the Attorney General, must be satisfied
that the applicant, during the course of the
proceedings, has had sufficient opportunity to clarify
any discrepancies or implausible aspects of the claim.
``(D) Withholding of removal not precluded.--For
purposes of this section, a finding that an alien filed
a frivolous asylum application shall not preclude the
alien from seeking withholding of removal under section
241(b)(3) or protection pursuant to the Convention
Against Torture.''.
SEC. 110. TECHNICAL AMENDMENTS.
Section 208 of the Immigration and Nationality Act (8 U.S.C. 1158)
is amended--
(1) in subsection (a)--
(A) in paragraph (2)(D), by inserting ``Secretary
of Homeland Security or the'' before ``Attorney
General''; and
(B) in paragraph (3), by inserting ``Secretary of
Homeland Security or the'' before ``Attorney General'';
(2) in subsection (c)--
(A) in paragraph (1), by striking ``Attorney
General'' each place such term appears and inserting
``Secretary of Homeland Security'';
(B) in paragraph (2), in the matter preceding
subparagraph (A), by inserting ``Secretary of Homeland
Security or the'' before ``Attorney General''; and
(C) in paragraph (3), by inserting ``Secretary of
Homeland Security or the'' before ``Attorney General'';
and
(3) in subsection (d)--
(A) in paragraph (1), by inserting ``Secretary of
Homeland Security or the'' before ``Attorney General''
each place such term appears; and
(B) in paragraph (5)--
(i) in subparagraph (A), by striking
``Attorney General'' and inserting ``Secretary
of Homeland Security''; and
(ii) in subparagraph (B), by inserting
``Secretary of Homeland Security or the''
before ``Attorney General''.
SEC. 111. REQUIREMENT FOR PROCEDURES RELATING TO CERTAIN ASYLUM
APPLICATIONS.
(a) In General.--Not later than 30 days after the date of the
enactment of this Act, the Attorney General shall establish procedures
to expedite the adjudication of asylum applications for aliens--
(1) who are subject to removal proceedings under section
240 of the Immigration and Nationality Act (8 U.S.C. 1229a);
and
(2) who are nationals of a Western Hemisphere country
sanctioned by the United States, as described in subsection
(b), as of January 1, 2023.
(b) Western Hemisphere Country Sanctioned by the United States
Described.--Subsection (a) shall apply only to an asylum application
filed by an alien who is a national of a Western Hemisphere country
subject to sanctions pursuant to--
(1) the Cuban Liberty and Democratic Solidarity (LIBERTAD)
Act of 1996 (22 U.S.C. 6021 note);
(2) the Reinforcing Nicaragua's Adherence to Conditions for
Electoral Reform Act of 2021 or the RENACER Act (50 U.S.C. 1701
note); or
(3) Executive Order 13692 (80 Fed. Reg. 12747; declaring a
national emergency with respect to the situation in Venezuela).
(c) Applicability.--This section shall only apply to an alien who
files an application for asylum after the date of the enactment of this
Act.
TITLE II--BORDER SAFETY AND MIGRANT PROTECTION
SEC. 201. INSPECTION OF APPLICANTS FOR ADMISSION.
Section 235 of the Immigration and Nationality Act (8 U.S.C. 1225)
is amended--
(1) in subsection (b)--
(A) in paragraph (1)--
(i) in subparagraph (A)--
(I) in clauses (i) and (ii), by
striking ``section 212(a)(6)(C)''
inserting ``subparagraph (A) or (C) of
section 212(a)(6)''; and
(II) by adding at the end the
following:
``(iv) Ineligibility for parole.--An alien
described in clause (i) or (ii) shall not be
eligible for parole except as expressly
authorized pursuant to section 212(d)(5), or
for parole or release pursuant to section
236(a).''; and
(ii) in subparagraph (B)--
(I) in clause (ii), by striking
``asylum.'' and inserting ``asylum and
shall not be released (including
pursuant to parole or release pursuant
to section 236(a) but excluding as
expressly authorized pursuant to
section 212(d)(5)) other than to be
removed or returned to a country as
described in paragraph (3).''; and
(II) in clause (iii)(IV)--
(aa) in the header by
striking ``detention'' and
inserting ``detention, return,
or removal''; and
(bb) by adding at the end
the following: ``The alien
shall not be released
(including pursuant to parole
or release pursuant to section
236(a) but excluding as
expressly authorized pursuant
to section 212(d)(5)) other
than to be removed or returned
to a country as described in
paragraph (3).'';
(B) in paragraph (2)--
(i) in subparagraph (A)--
(I) by striking ``Subject to
subparagraphs (B) and (C),'' and
inserting ``Subject to subparagraph (B)
and paragraph (3),''; and
(II) by adding at the end the
following: ``The alien shall not be
released (including pursuant to parole
or release pursuant to section 236(a)
but excluding as expressly authorized
pursuant to section 212(d)(5)) other
than to be removed or returned to a
country as described in paragraph
(3).''; and
(ii) by striking subparagraph (C);
(C) by redesignating paragraph (3) as paragraph
(5); and
(D) by inserting after paragraph (2) the following:
``(3) Return to foreign territory contiguous to the united
states.--
``(A) In general.--The Secretary of Homeland
Security may return to a foreign territory contiguous
to the United States any alien arriving on land from
that territory (whether or not at a designated port of
entry) pending a proceeding under section 240 or review
of a determination under subsection
(b)(1)(B)(iii)(III).
``(B) Mandatory return.--If at any time the
Secretary of Homeland Security cannot--
``(i) comply with its obligations to detain
an alien as required under clauses (ii) and
(iii)(IV) of subsection (b)(1)(B) and
subsection (b)(2)(A); or
``(ii) remove an alien to a country
described in section 208(a)(2)(A),
the Secretary of Homeland Security shall, without
exception, including pursuant to parole or release
pursuant to section 236(a) but excluding as expressly
authorized pursuant to section 212(d)(5), return to a
foreign territory contiguous to the United States any
alien arriving on land from that territory (whether or
not at a designated port of entry) pending a proceeding
under section 240 or review of a determination under
subsection (b)(1)(B)(iii)(III).
``(4) Enforcement by state attorneys general.--The attorney
general of a State, or other authorized State officer, alleging
a violation of the detention, return, or removal requirements
under paragraph (1), (2), or (3) that affects such State or its
residents, may bring an action against the Secretary of
Homeland Security on behalf of the residents of the State in an
appropriate United States district court to obtain appropriate
injunctive relief.''; and
(2) by adding at the end the following:
``(e) Authority To Prohibit Introduction of Certain Aliens.--If the
Secretary of Homeland Security determines, in his discretion, that the
prohibition of the introduction of aliens who are inadmissible under
subparagraph (A) or (C) of section 212(a)(6) or under section 212(a)(7)
at an international land or maritime border of the United States is
necessary to achieve operational control (as defined in section 2 of
the Secure Fence Act of 2006 (8 U.S.C. 1701 note)) of such border, the
Secretary may prohibit, in whole or in part, the introduction of such
aliens at such border for such period of time as the Secretary
determines is necessary for such purpose.''.
SEC. 202. OPERATIONAL DETENTION FACILITIES.
(a) In General.--Not later than September 30, 2023, the Secretary
of Homeland Security shall take all necessary actions to reopen or
restore all U.S. Immigration and Customs Enforcement detention
facilities that were in operation on January 20, 2021, that
subsequently closed or with respect to which the use was altered,
reduced, or discontinued after January 20, 2021. In carrying out the
requirement under this subsection, the Secretary may use the authority
under section 103(a)(11) of the Immigration and Nationality Act (8
U.S.C. 1103(a)(11)).
(b) Specific Facilities.--The requirement under subsection (a)
shall include at a minimum, reopening, or restoring, the following
facilities:
(1) Irwin County Detention Center in Georgia.
(2) C. Carlos Carreiro Immigration Detention Center in
Bristol County, Massachusetts.
(3) Etowah County Detention Center in Gadsden, Alabama.
(4) Glades County Detention Center in Moore Haven, Florida.
(5) South Texas Family Residential Center.
(c) Exception.--
(1) In general.--Except as provided in paragraphs (2) and
(3), the Secretary of Homeland Security is authorized to obtain
equivalent capacity for detention facilities at locations other
than those listed in subsection (b).
(2) Limitation.--The Secretary may not take action under
paragraph (1) unless the capacity obtained would result in a
reduction of time and cost relative to the cost and time
otherwise required to obtain such capacity.
(3) South texas family residential center.--The exception
under paragraph (1) shall not apply to the South Texas Family
Residential Center. The Secretary shall take all necessary
steps to modify and operate the South Texas Family Residential
Center in the same manner and capability it was operating on
January 20, 2021.
(d) Periodic Report.--Not later than 90 days after the date of the
enactment of this Act, and every 90 days thereafter until September 30,
2027, the Secretary of Homeland Security shall submit to the
appropriate congressional committees a detailed plan for and a status
report on--
(1) compliance with the deadline under subsection (a);
(2) the increase in detention capabilities required by this
section--
(A) for the 90 day period immediately preceding the
date such report is submitted; and
(B) for the period beginning on the first day of
the fiscal year during which the report is submitted,
and ending on the date such report is submitted;
(3) the number of detention beds that were used and the
number of available detention beds that were not used during--
(A) the 90 day period immediately preceding the
date such report is submitted; and
(B) the period beginning on the first day of the
fiscal year during which the report is submitted, and
ending on the date such report is submitted;
(4) the number of aliens released due to a lack of
available detention beds; and
(5) the resources the Department of Homeland Security needs
in order to comply with the requirements under this section.
(e) Notification.--The Secretary of Homeland Security shall notify
Congress, and include with such notification a detailed description of
the resources the Department of Homeland Security needs in order to
detain all aliens whose detention is mandatory or nondiscretionary
under the Immigration and Nationality Act (8 U.S.C. 1101 et seq.)--
(1) not later than 5 days after all U.S. Immigration and
Customs Enforcement detention facilities reach 90 percent of
capacity;
(2) not later than 5 days after all U.S. Immigration and
Customs Enforcement detention facilities reach 95 percent of
capacity; and
(3) not later than 5 days after all U.S. Immigration and
Customs Enforcement detention facilities reach full capacity.
(f) Appropriate Congressional Committees.--In this section, the
term ``appropriate congressional committees'' means--
(1) the Committee on the Judiciary of the House of
Representatives;
(2) the Committee on Appropriations of the House of
Representatives;
(3) the Committee on the Judiciary of the Senate; and
(4) the Committee on Appropriations of the Senate.
TITLE III--PREVENTING UNCONTROLLED MIGRATION FLOWS IN THE WESTERN
HEMISPHERE
SEC. 301. UNITED STATES POLICY REGARDING WESTERN HEMISPHERE COOPERATION
ON IMMIGRATION AND ASYLUM.
It is the policy of the United States to enter into agreements,
accords, and memoranda of understanding with countries in the Western
Hemisphere, the purposes of which are to advance the interests of the
United States by reducing costs associated with illegal immigration and
to protect the human capital, societal traditions, and economic growth
of other countries in the Western Hemisphere. It is further the policy
of the United States to ensure that humanitarian and development
assistance funding aimed at reducing illegal immigration is not
expended on programs that have not proven to reduce illegal immigrant
flows in the aggregate.
SEC. 302. NEGOTIATIONS BY SECRETARY OF STATE.
(a) Authorization To Negotiate.--The Secretary of State shall seek
to negotiate agreements, accords, and memoranda of understanding
between the United States, Mexico, Honduras, El Salvador, Guatemala,
and other countries in the Western Hemisphere with respect to
cooperation and burden sharing required for effective regional
immigration enforcement, expediting legal claims by aliens for asylum,
and the processing, detention, and repatriation of foreign nationals
seeking to enter the United States unlawfully. Such agreements shall be
designed to facilitate a regional approach to immigration enforcement
and shall, at a minimum, provide that--
(1) the Government of Mexico authorize and accept the rapid
entrance into Mexico of nationals of countries other than
Mexico who seek asylum in Mexico, and process the asylum claims
of such nationals inside Mexico, in accordance with both
domestic law and international treaties and conventions
governing the processing of asylum claims;
(2) the Government of Mexico authorize and accept both the
rapid entrance into Mexico of all nationals of countries other
than Mexico who are ineligible for asylum in Mexico and wish to
apply for asylum in the United States, whether or not at a port
of entry, and the continued presence of such nationals in
Mexico while they wait for the adjudication of their asylum
claims to conclude in the United States;
(3) the Government of Mexico commit to provide the
individuals described in paragraphs (1) and (2) with
appropriate humanitarian protections;
(4) the Government of Honduras, the Government of El
Salvador, and the Government of Guatemala each authorize and
accept the entrance into the respective countries of nationals
of other countries seeking asylum in the applicable such
country and process such claims in accordance with applicable
domestic law and international treaties and conventions
governing the processing of asylum claims;
(5) the Government of the United States commit to work to
accelerate the adjudication of asylum claims and to conclude
removal proceedings in the wake of asylum adjudications as
expeditiously as possible;
(6) the Government of the United States commit to continue
to assist the governments of countries in the Western
Hemisphere, such as the Government of Honduras, the Government
of El Salvador, and the Government of Guatemala, by supporting
the enhancement of asylum capacity in those countries; and
(7) the Government of the United States commit to
monitoring developments in hemispheric immigration trends and
regional asylum capabilities to determine whether additional
asylum cooperation agreements are warranted.
(b) Notification in Accordance With Case-Zablocki Act.--The
Secretary of State shall, in accordance with section 112b of title 1,
United States Code, promptly inform the relevant congressional
committees of each agreement entered into pursuant to subsection (a).
Such notifications shall be submitted not later than 48 hours after
such agreements are signed.
(c) Alien Defined.--In this section, the term ``alien'' has the
meaning given such term in section 101 of the Immigration and
Nationality Act (8 U.S.C. 1101).
SEC. 303. MANDATORY BRIEFINGS ON UNITED STATES EFFORTS TO ADDRESS THE
BORDER CRISIS.
(a) Briefing Required.--Not later than 90 days after the date of
the enactment of this Act, and not less frequently than once every 90
days thereafter until the date described in subsection (b), the
Secretary of State, or the designee of the Secretary of State, shall
provide to the appropriate congressional committees an in-person
briefing on efforts undertaken pursuant to the negotiation authority
provided by section 302 of this title to monitor, deter, and prevent
illegal immigration to the United States, including by entering into
agreements, accords, and memoranda of understanding with foreign
countries and by using United States foreign assistance to stem the
root causes of migration in the Western Hemisphere.
(b) Termination of Mandatory Briefing.--The date described in this
subsection is the date on which the Secretary of State, in consultation
with the heads of other relevant Federal departments and agencies,
determines and certifies to the appropriate congressional committees
that illegal immigration flows have subsided to a manageable rate.
(c) Appropriate Congressional Committees Defined.--In this section,
the term ``appropriate congressional committees'' means the Committee
on Foreign Affairs of the House of Representatives and the Committee on
Foreign Relations of the Senate.
TITLE IV--ENSURING UNITED FAMILIES AT THE BORDER
SEC. 401. CLARIFICATION OF STANDARDS FOR FAMILY DETENTION.
(a) In General.--Section 235 of the William Wilberforce Trafficking
Victims Protection Reauthorization Act of 2008 (8 U.S.C. 1232) is
amended by adding at the end the following:
``(j) Construction.--
``(1) In general.--Notwithstanding any other provision of
law, judicial determination, consent decree, or settlement
agreement, the detention of any alien child who is not an
unaccompanied alien child shall be governed by sections 217,
235, 236, and 241 of the Immigration and Nationality Act (8
U.S.C. 1187, 1225, 1226, and 1231). There is no presumption
that an alien child who is not an unaccompanied alien child
should not be detained.
``(2) Family detention.--The Secretary of Homeland Security
shall--
``(A) maintain the care and custody of an alien,
during the period during which the charges described in
clause (i) are pending, who--
``(i) is charged only with a misdemeanor
offense under section 275(a) of the Immigration
and Nationality Act (8 U.S.C. 1325(a)); and
``(ii) entered the United States with the
alien's child who has not attained 18 years of
age; and
``(B) detain the alien with the alien's child.''.
(b) Sense of Congress.--It is the sense of Congress that the
amendments in this section to section 235 of the William Wilberforce
Trafficking Victims Protection Reauthorization Act of 2008 (8 U.S.C.
1232) are intended to satisfy the requirements of the Settlement
Agreement in Flores v. Meese, No. 85-4544 (C.D. Cal), as approved by
the court on January 28, 1997, with respect to its interpretation in
Flores v. Johnson, 212 F. Supp. 3d 864 (C.D. Cal. 2015), that the
agreement applies to accompanied minors.
(c) Effective Date.--The amendment made by subsection (a) shall
take effect on the date of the enactment of this Act and shall apply to
all actions that occur before, on, or after such date.
(d) Preemption of State Licensing Requirements.--Notwithstanding
any other provision of law, judicial determination, consent decree, or
settlement agreement, no State may require that an immigration
detention facility used to detain children who have not attained 18
years of age, or families consisting of one or more of such children
and the parents or legal guardians of such children, that is located in
that State, be licensed by the State or any political subdivision
thereof.
TITLE V--PROTECTION OF CHILDREN
SEC. 501. FINDINGS.
Congress makes the following findings:
(1) Implementation of the provisions of the Trafficking
Victims Protection Reauthorization Act of 2008 that govern
unaccompanied alien children has incentivized multiple surges
of unaccompanied alien children arriving at the southwest
border in the years since the bill's enactment.
(2) The provisions of the Trafficking Victims Protection
Reauthorization Act of 2008 that govern unaccompanied alien
children treat unaccompanied alien children from countries that
are contiguous to the United States disparately by swiftly
returning them to their home country absent indications of
trafficking or a credible fear of return, but allowing for the
release of unaccompanied alien children from noncontiguous
countries into the interior of the United States, often to
those individuals who paid to smuggle them into the country in
the first place.
(3) The provisions of the Trafficking Victims Protection
Reauthorization Act of 2008 governing unaccompanied alien
children have enriched the cartels, who profit hundreds of
millions of dollars each year by smuggling unaccompanied alien
children to the southwest border, exploiting and sexually
abusing many such unaccompanied alien children on the perilous
journey.
(4) Prior to 2008, the number of unaccompanied alien
children encountered at the southwest border never exceeded
1,000 in a single year.
(5) The United States is currently in the midst of the
worst crisis of unaccompanied alien children in our nation's
history, with over 350,000 such unaccompanied alien children
encountered at the southwest border since Joe Biden became
President.
(6) In 2022, during the Biden Administration, 152,057
unaccompanied alien children were encountered, the most ever in
a single year and an over 400 percent increase compared to the
last full fiscal year of the Trump Administration in which
33,239 unaccompanied alien children were encountered.
(7) The Biden Administration has lost contact with at least
85,000 unaccompanied alien children who entered the United
States since Joe Biden took office.
(8) The Biden Administration dismantled effective
safeguards put in place by the Trump Administration that
protected unaccompanied alien children from being abused by
criminals or exploited for illegal and dangerous child labor.
(9) A recent New York Times investigation found that
unaccompanied alien children are being exploited in the labor
market and ``are ending up in some of the most punishing jobs
in the country.''.
(10) The Times investigation found unaccompanied alien
children, ``under intense pressure to earn money'' in order to
``send cash back to their families while often being in debt to
their sponsors for smuggling fees, rent, and living expenses,''
feared ``that they had become trapped in circumstances they
never could have imagined.''.
(11) The Biden Administration's Department of Health and
Human Services Secretary Xavier Becerra compared placing
unaccompanied alien children with sponsors, to widgets in an
assembly line, stating that, ``If Henry Ford had seen this in
his plant, he would have never become famous and rich. This is
not the way you do an assembly line.''.
(12) Department of Health and Human Services employees
working under Secretary Xavier Becerra's leadership penned a
July 2021 memorandum expressing serious concern that ``labor
trafficking was increasing'' and that the agency had become
``one that rewards individuals for making quick releases, and
not one that rewards individuals for preventing unsafe
releases.''.
(13) Despite this, Secretary Xavier Becerra pressured then-
Director of the Office of Refugee Resettlement Cindy Huang to
prioritize releases of unaccompanied alien children over
ensuring their safety, telling her ``if she could not increase
the number of discharges he would find someone who could'' and
then-Director Huang resigned one month later.
(14) In June 2014, the Obama-Biden Administration requested
legal authority to exercise discretion in returning and
removing unaccompanied alien children from non-contiguous
countries back to their home countries.
(15) In August 2014, the House of Representatives passed
H.R. 5320, which included the Protection of Children Act.
(16) This title ends the disparate policies of the
Trafficking Victims Protection Reauthorization Act of 2008 by
ensuring the swift return of all unaccompanied alien children
to their country of origin if they are not victims of
trafficking and do not have a fear of return.
SEC. 502. REPATRIATION OF UNACCOMPANIED ALIEN CHILDREN.
(a) In General.--Section 235 of the William Wilberforce Trafficking
Victims Protection Reauthorization Act of 2008 (8 U.S.C. 1232) is
amended--
(1) in subsection (a)--
(A) in paragraph (2)--
(i) by amending the heading to read as
follows: ``Rules for unaccompanied alien
children.--'';
(ii) in subparagraph (A)--
(I) in the matter preceding clause
(i), by striking ``who is a national or
habitual resident of a country that is
contiguous with the United States'';
(II) in clause (i), by inserting
``and'' at the end;
(III) in clause (ii), by striking
``; and'' and inserting a period; and
(IV) by striking clause (iii); and
(iii) in subparagraph (B)--
(I) in the matter preceding clause
(i), by striking ``(8 U.S.C. 1101 et
seq.) may--'' and inserting ``(8 U.S.C.
1101 et seq.)--'';
(II) in clause (i), by inserting
before ``permit such child to
withdraw'' the following: ``may''; and
(III) in clause (ii), by inserting
before ``return such child'' the
following: ``shall''; and
(B) in paragraph (5)(D)--
(i) in the matter preceding clause (i), by
striking ``, except for an unaccompanied alien
child from a contiguous country subject to
exceptions under subsection (a)(2),'' and
inserting ``who does not meet the criteria
listed in paragraph (2)(A)''; and
(ii) in clause (i), by inserting before the
semicolon at the end the following: ``, which
shall include a hearing before an immigration
judge not later than 14 days after being
screened under paragraph (4)'';
(2) in subsection (b)--
(A) in paragraph (2)--
(i) in subparagraph (A), by inserting
before the semicolon the following: ``believed
not to meet the criteria listed in subsection
(a)(2)(A)''; and
(ii) in subparagraph (B), by inserting
before the period the following: ``and does not
meet the criteria listed in subsection
(a)(2)(A)''; and
(B) in paragraph (3), by striking ``an
unaccompanied alien child in custody shall'' and all
that follows, and inserting the following: ``an
unaccompanied alien child in custody--
``(A) in the case of a child who does not meet the
criteria listed in subsection (a)(2)(A), shall transfer
the custody of such child to the Secretary of Health
and Human Services not later than 30 days after
determining that such child is an unaccompanied alien
child who does not meet such criteria; or
``(B) in the case of a child who meets the criteria
listed in subsection (a)(2)(A), may transfer the
custody of such child to the Secretary of Health and
Human Services after determining that such child is an
unaccompanied alien child who meets such criteria.'';
and
(3) in subsection (c)--
(A) in paragraph (3), by inserting at the end the
following:
``(D) Information about individuals with whom
children are placed.--
``(i) Information to be provided to
homeland security.--Before placing a child with
an individual, the Secretary of Health and
Human Services shall provide to the Secretary
of Homeland Security, regarding the individual
with whom the child will be placed, information
on--
``(I) the name of the individual;
``(II) the social security number
of the individual;
``(III) the date of birth of the
individual;
``(IV) the location of the
individual's residence where the child
will be placed;
``(V) the immigration status of the
individual, if known; and
``(VI) contact information for the
individual.
``(ii) Activities of the secretary of
homeland security.--Not later than 30 days
after receiving the information listed in
clause (i), the Secretary of Homeland Security,
upon determining that an individual with whom a
child is placed is unlawfully present in the
United States and not in removal proceedings
pursuant to chapter 4 of title II of the
Immigration and Nationality Act (8 U.S.C. 1221
et seq.), shall initiate such removal
proceedings.''; and
(B) in paragraph (5)--
(i) by inserting after ``to the greatest
extent practicable'' the following: ``(at no
expense to the Government)''; and
(ii) by striking ``have counsel to
represent them'' and inserting ``have access to
counsel to represent them''.
(b) Effective Date.--The amendments made by this section shall
apply to any unaccompanied alien child (as such term is defined in
section 462(g) of the Homeland Security Act of 2002 (6 U.S.C. 279(g)))
apprehended on or after the date that is 30 days after the date of the
enactment of this Act.
SEC. 503. SPECIAL IMMIGRANT JUVENILE STATUS FOR IMMIGRANTS UNABLE TO
REUNITE WITH EITHER PARENT.
Section 101(a)(27)(J) of the Immigration and Nationality Act (8
U.S.C. 1101(a)(27)(J)) is amended--
(1) in clause (i), by striking ``, and whose reunification
with 1 or both of the immigrant's parents is not viable due to
abuse, neglect, abandonment, or a similar basis found under
State law''; and
(2) in clause (iii)--
(A) in subclause (I), by striking ``and'' at the
end;
(B) in subclause (II), by inserting ``and'' after
the semicolon; and
(C) by adding at the end the following:
``(III) an alien may not be granted
special immigrant status under this
subparagraph if the alien's
reunification with any one parent or
legal guardian is not precluded by
abuse, neglect, abandonment, or any
similar cause under State law;''.
SEC. 504. RULE OF CONSTRUCTION.
Nothing in this title shall be construed to limit the following
procedures or practices relating to an unaccompanied alien child (as
defined in section 462(g)(2) of the Homeland Security Act of 2002 (6
U.S.C. 279(g)(2))):
(1) Screening of such a child for a credible fear of return
to his or her country of origin.
(2) Screening of such a child to determine whether he or
she was a victim of trafficking.
(3) Department of Health and Human Services policy in
effect on the date of the enactment of this Act requiring a
home study for such a child if he or she is under 12 years of
age.
TITLE VI--VISA OVERSTAYS PENALTIES
SEC. 601. EXPANDED PENALTIES FOR ILLEGAL ENTRY OR PRESENCE.
Section 275 of the Immigration and Nationality Act (8 U.S.C. 1325)
is amended--
(1) in subsection (a) by inserting after ``for a subsequent
commission of any such offense'' the following: ``or if the
alien was previously convicted of an offense under subsection
(e)(2)(A)'';
(2) in subsection (b)--
(A) in paragraph (1), by striking ``at least $50
and not more than $250'' and inserting ``not less than
$500 and not more than $1,000''; and
(B) in paragraph (2), by inserting after ``in the
case of an alien who has been previously subject to a
civil penalty under this subsection'' the following:
``or subsection (e)(2)(B)''; and
(3) by adding at the end the following:
``(e) Visa Overstays.--
``(1) In general.--An alien who was admitted as a
nonimmigrant has violated this paragraph if the alien, for an
aggregate of 10 days or more, has failed--
``(A) to maintain the nonimmigrant status in which
the alien was admitted, or to which it was changed
under section 248, including complying with the period
of stay authorized by the Secretary of Homeland
Security in connection with such status; or
``(B) to comply otherwise with the conditions of
such nonimmigrant status.
``(2) Penalties.--An alien who has violated paragraph (1)--
``(A) shall--
``(i) for the first commission of such a
violation, be fined under title 18, United
States Code, or imprisoned not more than 6
months, or both; and
``(ii) for a subsequent commission of such
a violation, or if the alien was previously
convicted of an offense under subsection (a),
be fined under such title 18, or imprisoned not
more than 2 years, or both; and
``(B) in addition to, and not in lieu of, any
penalty under subparagraph (A) and any other criminal
or civil penalties that may be imposed, shall be
subject to a civil penalty of--
``(i) not less than $500 and not more than
$1,000 for each violation; or
``(ii) twice the amount specified in clause
(i), in the case of an alien who has been
previously subject to a civil penalty under
this subparagraph or subsection (b).''.
TITLE VII--IMMIGRATION PAROLE REFORM
SEC. 701. IMMIGRATION PAROLE REFORM.
Section 212(d)(5) of the Immigration and Nationality Act (8 U.S.C.
1182(d)(5)) is amended to read as follows:
``(5)(A) Except as provided in subparagraphs (B) and (C) and
section 214(f), the Secretary of Homeland Security, in the discretion
of the Secretary, may temporarily parole into the United States any
alien applying for admission to the United States who is not present in
the United States, under such conditions as the Secretary may
prescribe, on a case-by-case basis, and not according to eligibility
criteria describing an entire class of potential parole recipients, for
urgent humanitarian reasons or significant public benefit. Parole
granted under this subparagraph may not be regarded as an admission of
the alien. When the purposes of such parole have been served in the
opinion of the Secretary, the alien shall immediately return or be
returned to the custody from which the alien was paroled. After such
return, the case of the alien shall be dealt with in the same manner as
the case of any other applicant for admission to the United States.
``(B) The Secretary of Homeland Security may grant parole to any
alien who--
``(i) is present in the United States without lawful
immigration status;
``(ii) is the beneficiary of an approved petition under
section 203(a);
``(iii) is not otherwise inadmissible or removable; and
``(iv) is the spouse or child of a member of the Armed
Forces serving on active duty.
``(C) The Secretary of Homeland Security may grant parole to any
alien--
``(i) who is a national of the Republic of Cuba and is
living in the Republic of Cuba;
``(ii) who is the beneficiary of an approved petition under
section 203(a);
``(iii) for whom an immigrant visa is not immediately
available;
``(iv) who meets all eligibility requirements for an
immigrant visa;
``(v) who is not otherwise inadmissible; and
``(vi) who is receiving a grant of parole in furtherance of
the commitment of the United States to the minimum level of
annual legal migration of Cuban nationals to the United States
specified in the U.S.-Cuba Joint Communique on Migration, done
at New York September 9, 1994, and reaffirmed in the Cuba-
United States: Joint Statement on Normalization of Migration,
Building on the Agreement of September 9, 1994, done at New
York May 2, 1995.
``(D) The Secretary of Homeland Security may grant parole to an
alien who is returned to a contiguous country under section 235(b)(3)
to allow the alien to attend the alien's immigration hearing. The grant
of parole shall not exceed the time required for the alien to be
escorted to, and attend, the alien's immigration hearing scheduled on
the same calendar day as the grant, and to immediately thereafter be
escorted back to the contiguous country. A grant of parole under this
subparagraph shall not be considered for purposes of determining
whether the alien is inadmissible under this Act.
``(E) For purposes of determining an alien's eligibility for parole
under subparagraph (A), an urgent humanitarian reason shall be limited
to circumstances in which the alien establishes that--
``(i)(I) the alien has a medical emergency; and
``(II)(aa) the alien cannot obtain necessary treatment in
the foreign state in which the alien is residing; or
``(bb) the medical emergency is life-threatening and there
is insufficient time for the alien to be admitted to the United
States through the normal visa process;
``(ii) the alien is the parent or legal guardian of an
alien described in clause (i) and the alien described in clause
(i) is a minor;
``(iii) the alien is needed in the United States in order
to donate an organ or other tissue for transplant and there is
insufficient time for the alien to be admitted to the United
States through the normal visa process;
``(iv) the alien has a close family member in the United
States whose death is imminent and the alien could not arrive
in the United States in time to see such family member alive if
the alien were to be admitted to the United States through the
normal visa process;
``(v) the alien is seeking to attend the funeral of a close
family member and the alien could not arrive in the United
States in time to attend such funeral if the alien were to be
admitted to the United States through the normal visa process;
``(vi) the alien is an adopted child with an urgent medical
condition who is in the legal custody of the petitioner for a
final adoption-related visa and whose medical treatment is
required before the expected award of a final adoption-related
visa; or
``(vii) the alien is a lawful applicant for adjustment of
status under section 245 and is returning to the United States
after temporary travel abroad.
``(F) For purposes of determining an alien's eligibility for parole
under subparagraph (A), a significant public benefit may be determined
to result from the parole of an alien only if--
``(i) the alien has assisted (or will assist, whether
knowingly or not) the United States Government in a law
enforcement matter;
``(ii) the alien's presence is required by the Government
in furtherance of such law enforcement matter; and
``(iii) the alien is inadmissible, does not satisfy the
eligibility requirements for admission as a nonimmigrant, or
there is insufficient time for the alien to be admitted to the
United States through the normal visa process.
``(G) For purposes of determining an alien's eligibility for parole
under subparagraph (A), the term `case-by-case basis' means that the
facts in each individual case are considered and parole is not granted
based on membership in a defined class of aliens to be granted parole.
The fact that aliens are considered for or granted parole one-by-one
and not as a group is not sufficient to establish that the parole
decision is made on a `case-by-case basis'.
``(H) The Secretary of Homeland Security may not use the parole
authority under this paragraph to parole an alien into the United
States for any reason or purpose other than those described in
subparagraphs (B), (C), (D), (E), and (F).
``(I) An alien granted parole may not accept employment, except
that an alien granted parole pursuant to subparagraph (B) or (C) is
authorized to accept employment for the duration of the parole, as
evidenced by an employment authorization document issued by the
Secretary of Homeland Security.
``(J) Parole granted after a departure from the United States shall
not be regarded as an admission of the alien. An alien granted parole,
whether as an initial grant of parole or parole upon reentry into the
United States, is not eligible to adjust status to lawful permanent
residence or for any other immigration benefit if the immigration
status the alien had at the time of departure did not authorize the
alien to adjust status or to be eligible for such benefit.
``(K)(i) Except as provided in clauses (ii) and (iii), parole shall
be granted to an alien under this paragraph for the shorter of--
``(I) a period of sufficient length to accomplish the
activity described in subparagraph (D), (E), or (F) for which
the alien was granted parole; or
``(II) 1 year.
``(ii) Grants of parole pursuant to subparagraph (A) may be
extended once, in the discretion of the Secretary, for an additional
period that is the shorter of--
``(I) the period that is necessary to accomplish the
activity described in subparagraph (E) or (F) for which the
alien was granted parole; or
``(II) 1 year.
``(iii) Aliens who have a pending application to adjust status to
permanent residence under section 245 may request extensions of parole
under this paragraph, in 1-year increments, until the application for
adjustment has been adjudicated. Such parole shall terminate
immediately upon the denial of such adjustment application.
``(L) Not later than 90 days after the last day of each fiscal
year, the Secretary of Homeland Security shall submit to the Committee
on the Judiciary of the Senate and the Committee on the Judiciary of
the House of Representatives and make available to the public, a
report--
``(i) identifying the total number of aliens paroled into
the United States under this paragraph during the previous
fiscal year; and
``(ii) containing information and data regarding all aliens
paroled during such fiscal year, including--
``(I) the duration of parole;
``(II) the type of parole; and
``(III) the current status of the aliens so
paroled.''.
SEC. 702. IMPLEMENTATION.
(a) In General.--Except as provided in subsection (b), this title
and the amendments made by this title shall take effect on the date
that is 30 days after the date of the enactment of this Act.
(b) Exceptions.--Notwithstanding subsection (a), each of the
following exceptions apply:
(1) Any application for parole or advance parole filed by
an alien before the date of the enactment of this Act shall be
adjudicated under the law that was in effect on the date on
which the application was properly filed and any approved
advance parole shall remain valid under the law that was in
effect on the date on which the advance parole was approved.
(2) Section 212(d)(5)(J) of the Immigration and Nationality
Act, as added by section 701 of this title, shall take effect
on the date of the enactment of this Act.
(3) Aliens who were paroled into the United States pursuant
to section 212(d)(5)(A) of the Immigration and Nationality Act
(8 U.S.C. 1182(d)(5)(A)) before January 1, 2023, shall continue
to be subject to the terms of parole that were in effect on the
date on which their respective parole was approved.
SEC. 703. CAUSE OF ACTION.
Any person, State, or local government that experiences financial
harm in excess of $1,000 due to a failure of the Federal Government to
lawfully apply the provisions of this title or the amendments made by
this title shall have standing to bring a civil action against the
Federal Government in an appropriate district court of the United
States for appropriate relief.
SEC. 704. SEVERABILITY.
If any provision of this title or any amendment by this title, or
the application of such provision or amendment to any person or
circumstance, is held to be unconstitutional, the remainder of this
title and the application of such provision or amendment to any other
person or circumstance shall not be affected.
TITLE VIII--LEGAL WORKFORCE
SEC. 801. EMPLOYMENT ELIGIBILITY VERIFICATION PROCESS.
(a) In General.--Section 274A(b) of the Immigration and Nationality
Act (8 U.S.C. 1324a(b)) is amended to read as follows:
``(b) Employment Eligibility Verification Process.--
``(1) New hires, recruitment, and referral.--The
requirements referred to in paragraphs (1)(B) and (3) of
subsection (a) are, in the case of a person or other entity
hiring, recruiting, or referring an individual for employment
in the United States, the following:
``(A) Attestation after examination of
documentation.--
``(i) Attestation.--During the verification
period (as defined in subparagraph (E)), the
person or entity shall attest, under penalty of
perjury and on a form, including electronic
format, designated or established by the
Secretary by regulation not later than 6 months
after the date of the enactment of title VIII
of division B of the Secure the Border Act of
2023, that it has verified that the individual
is not an unauthorized alien by--
``(I) obtaining from the individual
the individual's social security
account number or United States
passport number and recording the
number on the form (if the individual
claims to have been issued such a
number), and, if the individual does
not attest to United States nationality
under subparagraph (B), obtaining such
identification or authorization number
established by the Department of
Homeland Security for the alien as the
Secretary of Homeland Security may
specify, and recording such number on
the form; and
``(II) examining--
``(aa) a document relating
to the individual presenting it
described in clause (ii); or
``(bb) a document relating
to the individual presenting it
described in clause (iii) and a
document relating to the
individual presenting it
described in clause (iv).
``(ii) Documents evidencing employment
authorization and establishing identity.--A
document described in this subparagraph is an
individual's--
``(I) unexpired United States
passport or passport card;
``(II) unexpired permanent resident
card that contains a photograph;
``(III) unexpired employment
authorization card that contains a
photograph;
``(IV) in the case of a
nonimmigrant alien authorized to work
for a specific employer incident to
status, a foreign passport with Form I-
94 or Form I-94A, or other
documentation as designated by the
Secretary specifying the alien's
nonimmigrant status as long as the
period of status has not yet expired
and the proposed employment is not in
conflict with any restrictions or
limitations identified in the
documentation;
``(V) passport from the Federated
States of Micronesia (FSM) or the
Republic of the Marshall Islands (RMI)
with Form I-94 or Form I-94A, or other
documentation as designated by the
Secretary, indicating nonimmigrant
admission under the Compact of Free
Association Between the United States
and the FSM or RMI; or
``(VI) other document designated by
the Secretary of Homeland Security, if
the document--
``(aa) contains a
photograph of the individual
and biometric identification
data from the individual and
such other personal identifying
information relating to the
individual as the Secretary of
Homeland Security finds, by
regulation, sufficient for
purposes of this clause;
``(bb) is evidence of
authorization of employment in
the United States; and
``(cc) contains security
features to make it resistant
to tampering, counterfeiting,
and fraudulent use.
``(iii) Documents evidencing employment
authorization.--A document described in this
subparagraph is an individual's social security
account number card (other than such a card
which specifies on the face that the issuance
of the card does not authorize employment in
the United States).
``(iv) Documents establishing identity of
individual.--A document described in this
subparagraph is--
``(I) an individual's unexpired
State issued driver's license or
identification card if it contains a
photograph and information such as
name, date of birth, gender, height,
eye color, and address;
``(II) an individual's unexpired
United States military identification
card;
``(III) an individual's unexpired
Native American tribal identification
document issued by a tribal entity
recognized by the Bureau of Indian
Affairs; or
``(IV) in the case of an individual
under 18 years of age, a parent or
legal guardian's attestation under
penalty of law as to the identity and
age of the individual.
``(v) Authority to prohibit use of certain
documents.--If the Secretary of Homeland
Security finds, by regulation, that any
document described in clause (i), (ii), or
(iii) as establishing employment authorization
or identity does not reliably establish such
authorization or identity or is being used
fraudulently to an unacceptable degree, the
Secretary may prohibit or place conditions on
its use for purposes of this paragraph.
``(vi) Signature.--Such attestation may be
manifested by either a handwritten or
electronic signature.
``(B) Individual attestation of employment
authorization.--During the verification period (as
defined in subparagraph (E)), the individual shall
attest, under penalty of perjury on the form designated
or established for purposes of subparagraph (A), that
the individual is a citizen or national of the United
States, an alien lawfully admitted for permanent
residence, or an alien who is authorized under this Act
or by the Secretary of Homeland Security to be hired,
recruited, or referred for such employment. Such
attestation may be manifested by either a handwritten
or electronic signature. The individual shall also
provide that individual's social security account
number or United States passport number (if the
individual claims to have been issued such a number),
and, if the individual does not attest to United States
nationality under this subparagraph, such
identification or authorization number established by
the Department of Homeland Security for the alien as
the Secretary may specify.
``(C) Retention of verification form and
verification.--
``(i) In general.--After completion of such
form in accordance with subparagraphs (A) and
(B), the person or entity shall--
``(I) retain a paper or electronic
version of the form and make it
available for inspection by officers of
the Department of Homeland Security,
the Department of Justice, or the
Department of Labor during a period
beginning on the date of the recruiting
or referral of the individual, or, in
the case of the hiring of an
individual, the date on which the
verification is completed, and ending--
``(aa) in the case of the
recruiting or referral of an
individual, 3 years after the
date of the recruiting or
referral; and
``(bb) in the case of the
hiring of an individual, the
later of 3 years after the date
the verification is completed
or one year after the date the
individual's employment is
terminated; and
``(II) during the verification
period (as defined in subparagraph
(E)), make an inquiry, as provided in
subsection (d), using the verification
system to seek verification of the
identity and employment eligibility of
an individual.
``(ii) Confirmation.--
``(I) Confirmation received.--If
the person or other entity receives an
appropriate confirmation of an
individual's identity and work
eligibility under the verification
system within the time period
specified, the person or entity shall
record on the form an appropriate code
that is provided under the system and
that indicates a final confirmation of
such identity and work eligibility of
the individual.
``(II) Tentative nonconfirmation
received.--If the person or other
entity receives a tentative
nonconfirmation of an individual's
identity or work eligibility under the
verification system within the time
period specified, the person or entity
shall so inform the individual for whom
the verification is sought. If the
individual does not contest the
nonconfirmation within the time period
specified, the nonconfirmation shall be
considered final. The person or entity
shall then record on the form an
appropriate code which has been
provided under the system to indicate a
final nonconfirmation. If the
individual does contest the
nonconfirmation, the individual shall
utilize the process for secondary
verification provided under subsection
(d). The nonconfirmation will remain
tentative until a final confirmation or
nonconfirmation is provided by the
verification system within the time
period specified. In no case shall an
employer terminate employment of an
individual because of a failure of the
individual to have identity and work
eligibility confirmed under this
section until a nonconfirmation becomes
final. Nothing in this clause shall
apply to a termination of employment
for any reason other than because of
such a failure. In no case shall an
employer rescind the offer of
employment to an individual because of
a failure of the individual to have
identity and work eligibility confirmed
under this subsection until a
nonconfirmation becomes final. Nothing
in this subclause shall apply to a
recission of the offer of employment
for any reason other than because of
such a failure.
``(III) Final confirmation or
nonconfirmation received.--If a final
confirmation or nonconfirmation is
provided by the verification system
regarding an individual, the person or
entity shall record on the form an
appropriate code that is provided under
the system and that indicates a
confirmation or nonconfirmation of
identity and work eligibility of the
individual.
``(IV) Extension of time.--If the
person or other entity in good faith
attempts to make an inquiry during the
time period specified and the
verification system has registered that
not all inquiries were received during
such time, the person or entity may
make an inquiry in the first subsequent
working day in which the verification
system registers that it has received
all inquiries. If the verification
system cannot receive inquiries at all
times during a day, the person or
entity merely has to assert that the
entity attempted to make the inquiry on
that day for the previous sentence to
apply to such an inquiry, and does not
have to provide any additional proof
concerning such inquiry.
``(V) Consequences of
nonconfirmation.--
``(aa) Termination or
notification of continued
employment.--If the person or
other entity has received a
final nonconfirmation regarding
an individual, the person or
entity may terminate employment
of the individual (or decline
to recruit or refer the
individual). If the person or
entity does not terminate
employment of the individual or
proceeds to recruit or refer
the individual, the person or
entity shall notify the
Secretary of Homeland Security
of such fact through the
verification system or in such
other manner as the Secretary
may specify.
``(bb) Failure to notify.--
If the person or entity fails
to provide notice with respect
to an individual as required
under item (aa), the failure is
deemed to constitute a
violation of subsection
(a)(1)(A) with respect to that
individual.
``(VI) Continued employment after
final nonconfirmation.--If the person
or other entity continues to employ (or
to recruit or refer) an individual
after receiving final nonconfirmation,
a rebuttable presumption is created
that the person or entity has violated
subsection (a)(1)(A).
``(D) Effective dates of new procedures.--
``(i) Hiring.--Except as provided in clause
(iii), the provisions of this paragraph shall
apply to a person or other entity hiring an
individual for employment in the United States
as follows:
``(I) With respect to employers
having 10,000 or more employees in the
United States on the date of the
enactment of title VIII of division B
of the Secure the Border Act of 2023,
on the date that is 6 months after the
date of the enactment of title.
``(II) With respect to employers
having 500 or more employees in the
United States, but less than 10,000
employees in the United States, on the
date of the enactment of title VIII of
division B of the Secure the Border Act
of 2023, on the date that is 12 months
after the date of the enactment of such
title.
``(III) With respect to employers
having 20 or more employees in the
United States, but less than 500
employees in the United States, on the
date of the enactment of title VIII of
division B of the Secure the Border Act
of 2023, on the date that is 18 months
after the date of the enactment of such
title.
``(IV) With respect to employers
having one or more employees in the
United States, but less than 20
employees in the United States, on the
date of the enactment of title VIII of
division B of the Secure the Border Act
of 2023, on the date that is 24 months
after the date of the enactment of such
title.
``(ii) Recruiting and referring.--Except as
provided in clause (iii), the provisions of
this paragraph shall apply to a person or other
entity recruiting or referring an individual
for employment in the United States on the date
that is 12 months after the date of the
enactment of title VIII of division B of the
Secure the Border Act of 2023.
``(iii) Agricultural labor or services.--
With respect to an employee performing
agricultural labor or services, this paragraph
shall not apply with respect to the
verification of the employee until the date
that is 36 months after the date of the
enactment of title VIII of division B of the
Secure the Border Act of 2023. For purposes of
the preceding sentence, the term `agricultural
labor or services' has the meaning given such
term by the Secretary of Agriculture in
regulations and includes agricultural labor as
defined in section 3121(g) of the Internal
Revenue Code of 1986, agriculture as defined in
section 3(f) of the Fair Labor Standards Act of
1938 (29 U.S.C. 203(f)), the handling,
planting, drying, packing, packaging,
processing, freezing, or grading prior to
delivery for storage of any agricultural or
horticultural commodity in its unmanufactured
state, all activities required for the
preparation, processing or manufacturing of a
product of agriculture (as such term is defined
in such section 3(f)) for further distribution,
and activities similar to all the foregoing as
they relate to fish or shellfish facilities. An
employee described in this clause shall not be
counted for purposes of clause (i).
``(iv) Extensions.--
``(I) On request.--Upon request by
an employer having 50 or fewer
employees, the Secretary shall allow a
one-time 6-month extension of the
effective date set out in this
subparagraph applicable to such
employer. Such request shall be made to
the Secretary and shall be made prior
to such effective date.
``(II) Following report.--If the
study under section 814 of title VIII
of division B of the Secure the Border
Act of 2023 has been submitted in
accordance with such section, the
Secretary of Homeland Security may
extend the effective date set out in
clause (iii) on a one-time basis for 12
months.
``(v) Transition rule.--Subject to
paragraph (4), the following shall apply to a
person or other entity hiring, recruiting, or
referring an individual for employment in the
United States until the effective date or dates
applicable under clauses (i) through (iii):
``(I) This subsection, as in effect
before the enactment of title VIII of
division B of the Secure the Border Act
of 2023.
``(II) Subtitle A of title IV of
the Illegal Immigration Reform and
Immigrant Responsibility Act of 1996 (8
U.S.C. 1324a note), as in effect before
the effective date in section 807(c) of
title VIII of division B of the Secure
the Border Act of 2023.
``(III) Any other provision of
Federal law requiring the person or
entity to participate in the E-Verify
Program described in section 403(a) of
the Illegal Immigration Reform and
Immigrant Responsibility Act of 1996 (8
U.S.C. 1324a note), as in effect before
the effective date in section 807(c) of
title VIII of division B of the Secure
the Border Act of 2023, including
Executive Order 13465 (8 U.S.C. 1324a
note; relating to Government
procurement).
``(E) Verification period defined.--
``(i) In general.--For purposes of this
paragraph:
``(I) In the case of recruitment or
referral, the term `verification
period' means the period ending on the
date recruiting or referring commences.
``(II) In the case of hiring, the
term `verification period' means the
period beginning on the date on which
an offer of employment is extended and
ending on the date that is three
business days after the date of hire,
except as provided in clause (iii). The
offer of employment may be conditioned
in accordance with clause (ii).
``(ii) Job offer may be conditional.--A
person or other entity may offer a prospective
employee an employment position that is
conditioned on final verification of the
identity and employment eligibility of the
employee using the procedures established under
this paragraph.
``(iii) Special rule.--Notwithstanding
clause (i)(II), in the case of an alien who is
authorized for employment and who provides
evidence from the Social Security
Administration that the alien has applied for a
social security account number, the
verification period ends three business days
after the alien receives the social security
account number.
``(2) Reverification for individuals with limited work
authorization.--
``(A) In general.--Except as provided in
subparagraph (B), a person or entity shall make an
inquiry, as provided in subsection (d), using the
verification system to seek reverification of the
identity and employment eligibility of all individuals
with a limited period of work authorization employed by
the person or entity during the three business days
after the date on which the employee's work
authorization expires as follows:
``(i) With respect to employers having
10,000 or more employees in the United States
on the date of the enactment of title VIII of
division B of the Secure the Border Act of
2023, beginning on the date that is 6 months
after the date of the enactment of such title.
``(ii) With respect to employers having 500
or more employees in the United States, but
less than 10,000 employees in the United
States, on the date of the enactment of title
VIII of division B of the Secure the Border Act
of 2023, beginning on the date that is 12
months after the date of the enactment of such
title.
``(iii) With respect to employers having 20
or more employees in the United States, but
less than 500 employees in the United States,
on the date of the enactment of title VIII of
division B of the Secure the Border Act of
2023, beginning on the date that is 18 months
after the date of the enactment of such title.
``(iv) With respect to employers having one
or more employees in the United States, but
less than 20 employees in the United States, on
the date of the enactment of title VIII of
division B of the Secure the Border Act of
2023, beginning on the date that is 24 months
after the date of the enactment of such title.
``(B) Agricultural labor or services.--With respect
to an employee performing agricultural labor or
services, or an employee recruited or referred by a
farm labor contractor (as defined in section 3 of the
Migrant and Seasonal Agricultural Worker Protection Act
(29 U.S.C. 1801)), subparagraph (A) shall not apply
with respect to the reverification of the employee
until the date that is 36 months after the date of the
enactment of title VIII of division B of the Secure the
Border Act of 2023. For purposes of the preceding
sentence, the term `agricultural labor or services' has
the meaning given such term by the Secretary of
Agriculture in regulations and includes agricultural
labor as defined in section 3121(g) of the Internal
Revenue Code of 1986, agriculture as defined in section
3(f) of the Fair Labor Standards Act of 1938 (29 U.S.C.
203(f)), the handling, planting, drying, packing,
packaging, processing, freezing, or grading prior to
delivery for storage of any agricultural or
horticultural commodity in its unmanufactured state,
all activities required for the preparation,
processing, or manufacturing of a product of
agriculture (as such term is defined in such section
3(f)) for further distribution, and activities similar
to all the foregoing as they relate to fish or
shellfish facilities. An employee described in this
subparagraph shall not be counted for purposes of
subparagraph (A).
``(C) Reverification.--Paragraph (1)(C)(ii) shall
apply to reverifications pursuant to this paragraph on
the same basis as it applies to verifications pursuant
to paragraph (1), except that employers shall--
``(i) use a form designated or established
by the Secretary by regulation for purposes of
this paragraph; and
``(ii) retain a paper or electronic version
of the form and make it available for
inspection by officers of the Department of
Homeland Security, the Department of Justice,
or the Department of Labor during the period
beginning on the date the reverification
commences and ending on the date that is the
later of 3 years after the date of such
reverification or 1 year after the date the
individual's employment is terminated.
``(3) Previously hired individuals.--
``(A) On a mandatory basis for certain employees.--
``(i) In general.--Not later than the date
that is 6 months after the date of the
enactment of title VIII of division B of the
Secure the Border Act of 2023, an employer
shall make an inquiry, as provided in
subsection (d), using the verification system
to seek verification of the identity and
employment eligibility of any individual
described in clause (ii) employed by the
employer whose employment eligibility has not
been verified under the E-Verify Program
described in section 403(a) of the Illegal
Immigration Reform and Immigrant Responsibility
Act of 1996 (8 U.S.C. 1324a note).
``(ii) Individuals described.--An
individual described in this clause is any of
the following:
``(I) An employee of any unit of a
Federal, State, or local government.
``(II) An employee who requires a
Federal security clearance working in a
Federal, State, or local government
building, a military base, a nuclear
energy site, a weapons site, or an
airport or other facility that requires
workers to carry a Transportation
Worker Identification Credential
(TWIC).
``(III) An employee assigned to
perform work in the United States under
a Federal contract, except that this
subclause--
``(aa) is not applicable to
individuals who have a
clearance under Homeland
Security Presidential Directive
12 (HSPD 12 clearance), are
administrative or overhead
personnel, or are working
solely on contracts that
provide Commercial Off The
Shelf goods or services as set
forth by the Federal
Acquisition Regulatory Council,
unless they are subject to
verification under subclause
(II); and
``(bb) only applies to
contracts over the simple
acquisition threshold as
defined in section 2.101 of
title 48, Code of Federal
Regulations.
``(B) On a mandatory basis for multiple users of
same social security account number.--In the case of an
employer who is required by this subsection to use the
verification system described in subsection (d), or has
elected voluntarily to use such system, the employer
shall make inquiries to the system in accordance with
the following:
``(i) The Commissioner of Social Security
shall notify annually employees (at the
employee address listed on the Wage and Tax
Statement) who submit a social security account
number to which more than one employer reports
income and for which there is a pattern of
unusual multiple use. The notification letter
shall identify the number of employers to which
income is being reported as well as sufficient
information notifying the employee of the
process to contact the Social Security
Administration Fraud Hotline if the employee
believes the employee's identity may have been
stolen. The notice shall not share information
protected as private, in order to avoid any
recipient of the notice from being in the
position to further commit or begin committing
identity theft.
``(ii) If the person to whom the social
security account number was issued by the
Social Security Administration has been
identified and confirmed by the Commissioner,
and indicates that the social security account
number was used without their knowledge, the
Secretary and the Commissioner shall lock the
social security account number for employment
eligibility verification purposes and shall
notify the employers of the individuals who
wrongfully submitted the social security
account number that the employee may not be
work eligible.
``(iii) Each employer receiving such
notification of an incorrect social security
account number under clause (ii) shall use the
verification system described in subsection (d)
to check the work eligibility status of the
applicable employee within 10 business days of
receipt of the notification.
``(C) On a voluntary basis.--Subject to paragraph
(2), and subparagraphs (A) through (C) of this
paragraph, beginning on the date that is 30 days after
the date of the enactment of title VIII of division B
of the Secure the Border Act of 2023, an employer may
make an inquiry, as provided in subsection (d), using
the verification system to seek verification of the
identity and employment eligibility of any individual
employed by the employer. If an employer chooses
voluntarily to seek verification of any individual
employed by the employer, the employer shall seek
verification of all individuals employed at the same
geographic location or, at the option of the employer,
all individuals employed within the same job category,
as the employee with respect to whom the employer seeks
voluntarily to use the verification system. An
employer's decision about whether or not voluntarily to
seek verification of its current workforce under this
subparagraph may not be considered by any government
agency in any proceeding, investigation, or review
provided for in this Act.
``(D) Verification.--Paragraph (1)(C)(ii) shall
apply to verifications pursuant to this paragraph on
the same basis as it applies to verifications pursuant
to paragraph (1), except that employers shall--
``(i) use a form designated or established
by the Secretary by regulation for purposes of
this paragraph; and
``(ii) retain a paper or electronic version
of the form and make it available for
inspection by officers of the Department of
Homeland Security, the Department of Justice,
or the Department of Labor during the period
beginning on the date the verification
commences and ending on the date that is the
later of 3 years after the date of such
verification or 1 year after the date the
individual's employment is terminated.
``(4) Early compliance.--
``(A) Former e-verify required users, including
federal contractors.--Notwithstanding the deadlines in
paragraphs (1) and (2), beginning on the date of the
enactment of title VIII of division B of the Secure the
Border Act of 2023, the Secretary is authorized to
commence requiring employers required to participate in
the E-Verify Program described in section 403(a) of the
Illegal Immigration Reform and Immigrant Responsibility
Act of 1996 (8 U.S.C. 1324a note), including employers
required to participate in such program by reason of
Federal acquisition laws (and regulations promulgated
under those laws, including the Federal Acquisition
Regulation), to commence compliance with the
requirements of this subsection (and any additional
requirements of such Federal acquisition laws and
regulation) in lieu of any requirement to participate
in the E-Verify Program.
``(B) Former e-verify voluntary users and others
desiring early compliance.--Notwithstanding the
deadlines in paragraphs (1) and (2), beginning on the
date of the enactment of title VIII of division B of
the Secure the Border Act of 2023, the Secretary shall
provide for the voluntary compliance with the
requirements of this subsection by employers
voluntarily electing to participate in the E-Verify
Program described in section 403(a) of the Illegal
Immigration Reform and Immigrant Responsibility Act of
1996 (8 U.S.C. 1324a note) before such date, as well as
by other employers seeking voluntary early compliance.
``(5) Copying of documentation permitted.--Notwithstanding
any other provision of law, the person or entity may copy a
document presented by an individual pursuant to this subsection
and may retain the copy, but only (except as otherwise
permitted under law) for the purpose of complying with the
requirements of this subsection.
``(6) Limitation on use of forms.--A form designated or
established by the Secretary of Homeland Security under this
subsection and any information contained in or appended to such
form, may not be used for purposes other than for enforcement
of this Act and any other provision of Federal criminal law.
``(7) Good faith compliance.--
``(A) In general.--Except as otherwise provided in
this subsection, a person or entity is considered to
have complied with a requirement of this subsection
notwithstanding a technical or procedural failure to
meet such requirement if there was a good faith attempt
to comply with the requirement.
``(B) Exception if failure to correct after
notice.--Subparagraph (A) shall not apply if--
``(i) the failure is not de minimus;
``(ii) the Secretary of Homeland Security
has explained to the person or entity the basis
for the failure and why it is not de minimus;
``(iii) the person or entity has been
provided a period of not less than 30 calendar
days (beginning after the date of the
explanation) within which to correct the
failure; and
``(iv) the person or entity has not
corrected the failure voluntarily within such
period.
``(C) Exception for pattern or practice
violators.--Subparagraph (A) shall not apply to a
person or entity that has engaged or is engaging in a
pattern or practice of violations of subsection
(a)(1)(A) or (a)(2).
``(8) Single extension of deadlines upon certification.--In
a case in which the Secretary of Homeland Security has
certified to the Congress that the employment eligibility
verification system required under subsection (d) will not be
fully operational by the date that is 6 months after the date
of the enactment of title VIII of division B of the Secure the
Border Act of 2023, each deadline established under this
section for an employer to make an inquiry using such system
shall be extended by 6 months. No other extension of such a
deadline shall be made except as authorized under paragraph
(1)(D)(iv).''.
(b) Date of Hire.--Section 274A(h) of the Immigration and
Nationality Act (8 U.S.C. 1324a(h)) is amended by adding at the end the
following:
``(4) Definition of date of hire.--As used in this section,
the term `date of hire' means the date of actual commencement
of employment for wages or other remuneration, unless otherwise
specified.''.
SEC. 802. EMPLOYMENT ELIGIBILITY VERIFICATION SYSTEM.
Section 274A(d) of the Immigration and Nationality Act (8 U.S.C.
1324a(d)) is amended to read as follows:
``(d) Employment Eligibility Verification System.--
``(1) In general.--Patterned on the employment eligibility
confirmation system established under section 404 of the
Illegal Immigration Reform and Immigrant Responsibility Act of
1996 (8 U.S.C. 1324a note), the Secretary of Homeland Security
shall establish and administer a verification system through
which the Secretary (or a designee of the Secretary, which may
be a nongovernmental entity)--
``(A) responds to inquiries made by persons at any
time through a toll-free electronic media concerning an
individual's identity and whether the individual is
authorized to be employed; and
``(B) maintains records of the inquiries that were
made, of verifications provided (or not provided), and
of the codes provided to inquirers as evidence of their
compliance with their obligations under this section.
``(2) Initial response.--The verification system shall
provide confirmation or a tentative nonconfirmation of an
individual's identity and employment eligibility within 3
working days of the initial inquiry. If providing confirmation
or tentative nonconfirmation, the verification system shall
provide an appropriate code indicating such confirmation or
such nonconfirmation.
``(3) Secondary confirmation process in case of tentative
nonconfirmation.--In cases of tentative nonconfirmation, the
Secretary shall specify, in consultation with the Commissioner
of Social Security, an available secondary verification process
to confirm the validity of information provided and to provide
a final confirmation or nonconfirmation not later than 10
working days after the date on which the notice of the
tentative nonconfirmation is received by the employee. The
Secretary, in consultation with the Commissioner, may extend
this deadline once on a case-by-case basis for a period of 10
working days, and if the time is extended, shall document such
extension within the verification system. The Secretary, in
consultation with the Commissioner, shall notify the employee
and employer of such extension. The Secretary, in consultation
with the Commissioner, shall create a standard process of such
extension and notification and shall make a description of such
process available to the public. When final confirmation or
nonconfirmation is provided, the verification system shall
provide an appropriate code indicating such confirmation or
nonconfirmation.
``(4) Design and operation of system.--The verification
system shall be designed and operated--
``(A) to maximize its reliability and ease of use
by persons and other entities consistent with
insulating and protecting the privacy and security of
the underlying information;
``(B) to respond to all inquiries made by such
persons and entities on whether individuals are
authorized to be employed and to register all times
when such inquiries are not received;
``(C) with appropriate administrative, technical,
and physical safeguards to prevent unauthorized
disclosure of personal information;
``(D) to have reasonable safeguards against the
system's resulting in unlawful discriminatory practices
based on national origin or citizenship status,
including--
``(i) the selective or unauthorized use of
the system to verify eligibility; or
``(ii) the exclusion of certain individuals
from consideration for employment as a result
of a perceived likelihood that additional
verification will be required, beyond what is
required for most job applicants;
``(E) to maximize the prevention of identity theft
use in the system; and
``(F) to limit the subjects of verification to the
following individuals:
``(i) Individuals hired, referred, or
recruited, in accordance with paragraph (1) or
(4) of subsection (b).
``(ii) Employees and prospective employees,
in accordance with paragraph (1), (2), (3), or
(4) of subsection (b).
``(iii) Individuals seeking to confirm
their own employment eligibility on a voluntary
basis.
``(5) Responsibilities of commissioner of social
security.--As part of the verification system, the Commissioner
of Social Security, in consultation with the Secretary of
Homeland Security (and any designee of the Secretary selected
to establish and administer the verification system), shall
establish a reliable, secure method, which, within the time
periods specified under paragraphs (2) and (3), compares the
name and social security account number provided in an inquiry
against such information maintained by the Commissioner in
order to validate (or not validate) the information provided
regarding an individual whose identity and employment
eligibility must be confirmed, the correspondence of the name
and number, and whether the individual has presented a social
security account number that is not valid for employment. The
Commissioner shall not disclose or release social security
information (other than such confirmation or nonconfirmation)
under the verification system except as provided for in this
section or section 205(c)(2)(I) of the Social Security Act.
``(6) Responsibilities of secretary of homeland security.--
As part of the verification system, the Secretary of Homeland
Security (in consultation with any designee of the Secretary
selected to establish and administer the verification system),
shall establish a reliable, secure method, which, within the
time periods specified under paragraphs (2) and (3), compares
the name and alien identification or authorization number (or
any other information as determined relevant by the Secretary)
which are provided in an inquiry against such information
maintained or accessed by the Secretary in order to validate
(or not validate) the information provided, the correspondence
of the name and number, whether the alien is authorized to be
employed in the United States, or to the extent that the
Secretary determines to be feasible and appropriate, whether
the records available to the Secretary verify the identity or
status of a national of the United States.
``(7) Updating information.--The Commissioner of Social
Security and the Secretary of Homeland Security shall update
their information in a manner that promotes the maximum
accuracy and shall provide a process for the prompt correction
of erroneous information, including instances in which it is
brought to their attention in the secondary verification
process described in paragraph (3).
``(8) Limitation on use of the verification system and any
related systems.--
``(A) No national identification card.--Nothing in
this section shall be construed to authorize, directly
or indirectly, the issuance or use of national
identification cards or the establishment of a national
identification card.
``(B) Critical infrastructure.--The Secretary may
authorize or direct any person or entity responsible
for granting access to, protecting, securing,
operating, administering, or regulating part of the
critical infrastructure (as defined in section 1016(e)
of the Critical Infrastructure Protection Act of 2001
(42 U.S.C. 5195c(e))) to use the verification system to
the extent the Secretary determines that such use will
assist in the protection of the critical
infrastructure.
``(9) Remedies.--If an individual alleges that the
individual would not have been dismissed from a job or would
have been hired for a job but for an error of the verification
mechanism, the individual may seek compensation only through
the mechanism of the Federal Tort Claims Act, and injunctive
relief to correct such error. No class action may be brought
under this paragraph.''.
SEC. 803. RECRUITMENT, REFERRAL, AND CONTINUATION OF EMPLOYMENT.
(a) Additional Changes to Rules for Recruitment, Referral, and
Continuation of Employment.--Section 274A(a) of the Immigration and
Nationality Act (8 U.S.C. 1324a(a)) is amended--
(1) in paragraph (1)(A), by striking ``for a fee'';
(2) in paragraph (1), by amending subparagraph (B) to read
as follows:
``(B) to hire, continue to employ, or to recruit or
refer for employment in the United States an individual
without complying with the requirements of subsection
(b).''; and
(3) in paragraph (2), by striking ``after hiring an alien
for employment in accordance with paragraph (1),'' and
inserting ``after complying with paragraph (1),''.
(b) Definition.--Section 274A(h) of the Immigration and Nationality
Act (8 U.S.C. 1324a(h)), as amended by section 801(b) of this title, is
further amended by adding at the end the following:
``(5) Definition of recruit or refer.--As used in this
section, the term `refer' means the act of sending or directing
a person who is in the United States or transmitting
documentation or information to another, directly or
indirectly, with the intent of obtaining employment in the
United States for such person. Only persons or entities
referring for remuneration (whether on a retainer or
contingency basis) are included in the definition, except that
union hiring halls that refer union members or nonunion
individuals who pay union membership dues are included in the
definition whether or not they receive remuneration, as are
labor service entities or labor service agencies, whether
public, private, for-profit, or nonprofit, that refer,
dispatch, or otherwise facilitate the hiring of laborers for
any period of time by a third party. As used in this section,
the term `recruit' means the act of soliciting a person who is
in the United States, directly or indirectly, and referring the
person to another with the intent of obtaining employment for
that person. Only persons or entities referring for
remuneration (whether on a retainer or contingency basis) are
included in the definition, except that union hiring halls that
refer union members or nonunion individuals who pay union
membership dues are included in this definition whether or not
they receive remuneration, as are labor service entities or
labor service agencies, whether public, private, for-profit, or
nonprofit that recruit, dispatch, or otherwise facilitate the
hiring of laborers for any period of time by a third party.''.
(c) Effective Date.--The amendments made by this section shall take
effect on the date that is 1 year after the date of the enactment of
this Act, except that the amendments made by subsection (a) shall take
effect 6 months after the date of the enactment of this Act insofar as
such amendments relate to continuation of employment.
SEC. 804. GOOD FAITH DEFENSE.
Section 274A(a)(3) of the Immigration and Nationality Act (8 U.S.C.
1324a(a)(3)) is amended to read as follows:
``(3) Good faith defense.--
``(A) Defense.--An employer (or person or entity
that hires, employs, recruits, or refers (as defined in
subsection (h)(5)), or is otherwise obligated to comply
with this section) who establishes that it has complied
in good faith with the requirements of subsection (b)--
``(i) shall not be liable to a job
applicant, an employee, the Federal Government,
or a State or local government, under Federal,
State, or local criminal or civil law for any
employment-related action taken with respect to
a job applicant or employee in good-faith
reliance on information provided through the
system established under subsection (d); and
``(ii) has established compliance with its
obligations under subparagraphs (A) and (B) of
paragraph (1) and subsection (b) absent a
showing by the Secretary of Homeland Security,
by clear and convincing evidence, that the
employer had knowledge that an employee is an
unauthorized alien.
``(B) Mitigation element.--For purposes of
subparagraph (A)(i), if an employer proves by a
preponderance of the evidence that the employer uses a
reasonable, secure, and established technology to
authenticate the identity of the new employee, that
fact shall be taken into account for purposes of
determining good faith use of the system established
under subsection (d).
``(C) Failure to seek and obtain verification.--
Subject to the effective dates and other deadlines
applicable under subsection (b), in the case of a
person or entity in the United States that hires, or
continues to employ, an individual, or recruits or
refers an individual for employment, the following
requirements apply:
``(i) Failure to seek verification.--
``(I) In general.--If the person or
entity has not made an inquiry, under
the mechanism established under
subsection (d) and in accordance with
the timeframes established under
subsection (b), seeking verification of
the identity and work eligibility of
the individual, the defense under
subparagraph (A) shall not be
considered to apply with respect to any
employment, except as provided in
subclause (II).
``(II) Special rule for failure of
verification mechanism.--If such a
person or entity in good faith attempts
to make an inquiry in order to qualify
for the defense under subparagraph (A)
and the verification mechanism has
registered that not all inquiries were
responded to during the relevant time,
the person or entity can make an
inquiry until the end of the first
subsequent working day in which the
verification mechanism registers no
nonresponses and qualify for such
defense.
``(ii) Failure to obtain verification.--If
the person or entity has made the inquiry
described in clause (i)(I) but has not received
an appropriate verification of such identity
and work eligibility under such mechanism
within the time period specified under
subsection (d)(2) after the time the
verification inquiry was received, the defense
under subparagraph (A) shall not be considered
to apply with respect to any employment after
the end of such time period.''.
SEC. 805. PREEMPTION AND STATES' RIGHTS.
Section 274A(h)(2) of the Immigration and Nationality Act (8 U.S.C.
1324a(h)(2)) is amended to read as follows:
``(2) Preemption.--
``(A) Single, national policy.--The provisions of
this section preempt any State or local law, ordinance,
policy, or rule, including any criminal or civil fine
or penalty structure, insofar as they may now or
hereafter relate to the hiring, continued employment,
or status verification for employment eligibility
purposes, of unauthorized aliens.
``(B) State enforcement of federal law.--
``(i) Business licensing.--A State,
locality, municipality, or political
subdivision may exercise its authority over
business licensing and similar laws as a
penalty for failure to use the verification
system described in subsection (d) to verify
employment eligibility when and as required
under subsection (b).
``(ii) General rules.--A State, at its own
cost, may enforce the provisions of this
section, but only insofar as such State follows
the Federal regulations implementing this
section, applies the Federal penalty structure
set out in this section, and complies with all
Federal rules and guidance concerning
implementation of this section. Such State may
collect any fines assessed under this section.
An employer may not be subject to enforcement,
including audit and investigation, by both a
Federal agency and a State for the same
violation under this section. Whichever entity,
the Federal agency or the State, is first to
initiate the enforcement action, has the right
of first refusal to proceed with the
enforcement action. The Secretary must provide
copies of all guidance, training, and field
instructions provided to Federal officials
implementing the provisions of this section to
each State.''.
SEC. 806. REPEAL.
(a) In General.--Subtitle A of title IV of the Illegal Immigration
Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a note)
is repealed.
(b) References.--Any reference in any Federal law, Executive order,
rule, regulation, or delegation of authority, or any document of, or
pertaining to, the Department of Homeland Security, Department of
Justice, or the Social Security Administration, to the employment
eligibility confirmation system established under section 404 of the
Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (8
U.S.C. 1324a note) is deemed to refer to the employment eligibility
confirmation system established under section 274A(d) of the
Immigration and Nationality Act, as amended by section 802 of this
title.
(c) Effective Date.--This section shall take effect on the date
that is 30 months after the date of the enactment of this Act.
(d) Clerical Amendment.--The table of sections, in section 1(d) of
the Illegal Immigration Reform and Immigrant Responsibility Act of
1996, is amended by striking the items relating to subtitle A of title
IV.
SEC. 807. PENALTIES.
Section 274A of the Immigration and Nationality Act (8 U.S.C.
1324a) is amended--
(1) in subsection (e)(1)--
(A) by striking ``Attorney General'' each place
such term appears and inserting ``Secretary of Homeland
Security''; and
(B) in subparagraph (D), by striking ``Service''
and inserting ``Department of Homeland Security'';
(2) in subsection (e)(4)--
(A) in subparagraph (A), in the matter before
clause (i), by inserting ``, subject to paragraph
(10),'' after ``in an amount'';
(B) in subparagraph (A)(i), by striking ``not less
than $250 and not more than $2,000'' and inserting
``not less than $2,500 and not more than $5,000'';
(C) in subparagraph (A)(ii), by striking ``not less
than $2,000 and not more than $5,000'' and inserting
``not less than $5,000 and not more than $10,000'';
(D) in subparagraph (A)(iii), by striking ``not
less than $3,000 and not more than $10,000'' and
inserting ``not less than $10,000 and not more than
$25,000''; and
(E) by moving the margin of the continuation text
following subparagraph (B) two ems to the left and by
amending subparagraph (B) to read as follows:
``(B) may require the person or entity to take such
other remedial action as is appropriate.'';
(3) in subsection (e)(5)--
(A) in the paragraph heading, strike ``paperwork'';
(B) by inserting ``, subject to paragraphs (10)
through (12),'' after ``in an amount'';
(C) by striking ``$100'' and inserting ``$1,000'';
(D) by striking ``$1,000'' and inserting
``$25,000''; and
(E) by adding at the end the following: ``Failure
by a person or entity to utilize the employment
eligibility verification system as required by law, or
providing information to the system that the person or
entity knows or reasonably believes to be false, shall
be treated as a violation of subsection (a)(1)(A).'';
(4) by adding at the end of subsection (e) the following:
``(10) Exemption from penalty for good faith violation.--In
the case of imposition of a civil penalty under paragraph
(4)(A) with respect to a violation of subsection (a)(1)(A) or
(a)(2) for hiring or continuation of employment or recruitment
or referral by person or entity and in the case of imposition
of a civil penalty under paragraph (5) for a violation of
subsection (a)(1)(B) for hiring or recruitment or referral by a
person or entity, the penalty otherwise imposed may be waived
or reduced if the violator establishes that the violator acted
in good faith.
``(11) Mitigation element.--For purposes of paragraph (4),
the size of the business shall be taken into account when
assessing the level of civil money penalty.
``(12) Authority to debar employers for certain
violations.--
``(A) In general.--If a person or entity is
determined by the Secretary of Homeland Security to be
a repeat violator of paragraph (1)(A) or (2) of
subsection (a), or is convicted of a crime under this
section, such person or entity may be considered for
debarment from the receipt of Federal contracts,
grants, or cooperative agreements in accordance with
the debarment standards and pursuant to the debarment
procedures set forth in the Federal Acquisition
Regulation.
``(B) Does not have contract, grant, agreement.--If
the Secretary of Homeland Security or the Attorney
General wishes to have a person or entity considered
for debarment in accordance with this paragraph, and
such a person or entity does not hold a Federal
contract, grant, or cooperative agreement, the
Secretary or Attorney General shall refer the matter to
the Administrator of General Services to determine
whether to list the person or entity on the List of
Parties Excluded from Federal Procurement, and if so,
for what duration and under what scope.
``(C) Has contract, grant, agreement.--If the
Secretary of Homeland Security or the Attorney General
wishes to have a person or entity considered for
debarment in accordance with this paragraph, and such
person or entity holds a Federal contract, grant, or
cooperative agreement, the Secretary or Attorney
General shall advise all agencies or departments
holding a contract, grant, or cooperative agreement
with the person or entity of the Government's interest
in having the person or entity considered for
debarment, and after soliciting and considering the
views of all such agencies and departments, the
Secretary or Attorney General may refer the matter to
any appropriate lead agency to determine whether to
list the person or entity on the List of Parties
Excluded from Federal Procurement, and if so, for what
duration and under what scope.
``(D) Review.--Any decision to debar a person or
entity in accordance with this paragraph shall be
reviewable pursuant to part 9.4 of the Federal
Acquisition Regulation.
``(13) Office for state and local government complaints.--
The Secretary of Homeland Security shall establish an office--
``(A) to which State and local government agencies
may submit information indicating potential violations
of subsection (a), (b), or (g)(1) that were generated
in the normal course of law enforcement or the normal
course of other official activities in the State or
locality;
``(B) that is required to indicate to the
complaining State or local agency within five business
days of the filing of such a complaint by identifying
whether the Secretary will further investigate the
information provided;
``(C) that is required to investigate those
complaints filed by State or local government agencies
that, on their face, have a substantial probability of
validity;
``(D) that is required to notify the complaining
State or local agency of the results of any such
investigation conducted; and
``(E) that is required to report to the Congress
annually the number of complaints received under this
paragraph, the States and localities that filed such
complaints, and the resolution of the complaints
investigated by the Secretary.''; and
(5) by amending paragraph (1) of subsection (f) to read as
follows:
``(1) Criminal penalty.--Any person or entity which engages
in a pattern or practice of violations of subsection (a) (1) or
(2) shall be fined not more than $5,000 for each unauthorized
alien with respect to which such a violation occurs, imprisoned
for not more than 18 months, or both, notwithstanding the
provisions of any other Federal law relating to fine levels.''.
SEC. 808. FRAUD AND MISUSE OF DOCUMENTS.
Section 1546(b) of title 18, United States Code, is amended--
(1) in paragraph (1), by striking ``identification
document,'' and inserting ``identification document or document
meant to establish work authorization (including the documents
described in section 274A(b) of the Immigration and Nationality
Act),''; and
(2) in paragraph (2), by striking ``identification
document'' and inserting ``identification document or document
meant to establish work authorization (including the documents
described in section 274A(b) of the Immigration and Nationality
Act),''.
SEC. 809. PROTECTION OF SOCIAL SECURITY ADMINISTRATION PROGRAMS.
(a) Funding Under Agreement.--Effective for fiscal years beginning
on or after October 1, 2023, the Commissioner of Social Security and
the Secretary of Homeland Security shall enter into and maintain an
agreement which shall--
(1) provide funds to the Commissioner for the full costs of
the responsibilities of the Commissioner under section 274A(d)
of the Immigration and Nationality Act (8 U.S.C. 1324a(d)), as
amended by section 802 of this title, including--
(A) acquiring, installing, and maintaining
technological equipment and systems necessary for the
fulfillment of the responsibilities of the Commissioner
under such section 274A(d), but only that portion of
such costs that are attributable exclusively to such
responsibilities; and
(B) responding to individuals who contest a
tentative nonconfirmation provided by the employment
eligibility verification system established under such
section;
(2) provide such funds annually in advance of the
applicable quarter based on estimating methodology agreed to by
the Commissioner and the Secretary (except in such instances
where the delayed enactment of an annual appropriation may
preclude such quarterly payments); and
(3) require an annual accounting and reconciliation of the
actual costs incurred and the funds provided under the
agreement, which shall be reviewed by the Inspectors General of
the Social Security Administration and the Department of
Homeland Security.
(b) Continuation of Employment Verification in Absence of Timely
Agreement.--In any case in which the agreement required under
subsection (a) for any fiscal year beginning on or after October 1,
2023, has not been reached as of October 1 of such fiscal year, the
latest agreement between the Commissioner and the Secretary of Homeland
Security providing for funding to cover the costs of the
responsibilities of the Commissioner under section 274A(d) of the
Immigration and Nationality Act (8 U.S.C. 1324a(d)) shall be deemed in
effect on an interim basis for such fiscal year until such time as an
agreement required under subsection (a) is subsequently reached, except
that the terms of such interim agreement shall be modified by the
Director of the Office of Management and Budget to adjust for inflation
and any increase or decrease in the volume of requests under the
employment eligibility verification system. In any case in which an
interim agreement applies for any fiscal year under this subsection,
the Commissioner and the Secretary shall, not later than October 1 of
such fiscal year, notify the Committee on Ways and Means, the Committee
on the Judiciary, and the Committee on Appropriations of the House of
Representatives and the Committee on Finance, the Committee on the
Judiciary, and the Committee on Appropriations of the Senate of the
failure to reach the agreement required under subsection (a) for such
fiscal year. Until such time as the agreement required under subsection
(a) has been reached for such fiscal year, the Commissioner and the
Secretary shall, not later than the end of each 90-day period after
October 1 of such fiscal year, notify such Committees of the status of
negotiations between the Commissioner and the Secretary in order to
reach such an agreement.
SEC. 810. FRAUD PREVENTION.
(a) Blocking Misused Social Security Account Numbers.--The
Secretary of Homeland Security, in consultation with the Commissioner
of Social Security, shall establish a program in which social security
account numbers that have been identified to be subject to unusual
multiple use in the employment eligibility verification system
established under section 274A(d) of the Immigration and Nationality
Act (8 U.S.C. 1324a(d)), as amended by section 802 of this title, or
that are otherwise suspected or determined to have been compromised by
identity fraud or other misuse, shall be blocked from use for such
system purposes unless the individual using such number is able to
establish, through secure and fair additional security procedures, that
the individual is the legitimate holder of the number.
(b) Allowing Suspension of Use of Certain Social Security Account
Numbers.--The Secretary of Homeland Security, in consultation with the
Commissioner of Social Security, shall establish a program which shall
provide a reliable, secure method by which victims of identity fraud
and other individuals may suspend or limit the use of their social
security account number or other identifying information for purposes
of the employment eligibility verification system established under
section 274A(d) of the Immigration and Nationality Act (8 U.S.C.
1324a(d)), as amended by section 802 of this title. The Secretary may
implement the program on a limited pilot program basis before making it
fully available to all individuals.
(c) Allowing Parents To Prevent Theft of Their Child's Identity.--
The Secretary of Homeland Security, in consultation with the
Commissioner of Social Security, shall establish a program which shall
provide a reliable, secure method by which parents or legal guardians
may suspend or limit the use of the social security account number or
other identifying information of a minor under their care for the
purposes of the employment eligibility verification system established
under 274A(d) of the Immigration and Nationality Act (8 U.S.C.
1324a(d)), as amended by section 802 of this title. The Secretary may
implement the program on a limited pilot program basis before making it
fully available to all individuals.
SEC. 811. USE OF EMPLOYMENT ELIGIBILITY VERIFICATION PHOTO TOOL.
An employer who uses the photo matching tool used as part of the E-
Verify System shall match the photo tool photograph to both the
photograph on the identity or employment eligibility document provided
by the employee and to the face of the employee submitting the document
for employment verification purposes.
SEC. 812. IDENTITY AUTHENTICATION EMPLOYMENT ELIGIBILITY VERIFICATION
PILOT PROGRAMS.
Not later than 24 months after the date of the enactment of this
Act, the Secretary of Homeland Security, after consultation with the
Commissioner of Social Security and the Director of the National
Institute of Standards and Technology, shall establish by regulation
not less than 2 Identity Authentication Employment Eligibility
Verification pilot programs, each using a separate and distinct
technology (the ``Authentication Pilots''). The purpose of the
Authentication Pilots shall be to provide for identity authentication
and employment eligibility verification with respect to enrolled new
employees which shall be available to any employer that elects to
participate in either of the Authentication Pilots. Any participating
employer may cancel the employer's participation in the Authentication
Pilot after one year after electing to participate without prejudice to
future participation. The Secretary shall report to the Committee on
the Judiciary of the House of Representatives and the Committee on the
Judiciary of the Senate the Secretary's findings on the Authentication
Pilots, including the authentication technologies chosen, not later
than 12 months after commencement of the Authentication Pilots.
SEC. 813. INSPECTOR GENERAL AUDITS.
(a) In General.--Not later than 1 year after the date of the
enactment of this Act, the Inspector General of the Social Security
Administration shall complete audits of the following categories in
order to uncover evidence of individuals who are not authorized to work
in the United States:
(1) Workers who dispute wages reported on their social
security account number when they believe someone else has used
such number and name to report wages.
(2) Children's social security account numbers used for
work purposes.
(3) Employers whose workers present significant numbers of
mismatched social security account numbers or names for wage
reporting.
(b) Submission.--The Inspector General of the Social Security
Administration shall submit the audits completed under subsection (a)
to the Committee on Ways and Means of the House of Representatives and
the Committee on Finance of the Senate for review of the evidence of
individuals who are not authorized to work in the United States. The
Chairmen of those Committees shall then determine information to be
shared with the Secretary of Homeland Security so that such Secretary
can investigate the unauthorized employment demonstrated by such
evidence.
SEC. 814. AGRICULTURE WORKFORCE STUDY.
Not later than 36 months after the date of the enactment of this
Act, the Secretary of the Department of Homeland Security, in
consultation with the Secretary of the Department of Agriculture, shall
submit to the Committee on the Judiciary of the House of
Representatives and the Committee on the Judiciary of the Senate, a
report that includes the following:
(1) The number of individuals in the agricultural
workforce.
(2) The number of United States citizens in the
agricultural workforce.
(3) The number of aliens in the agricultural workforce who
are authorized to work in the United States.
(4) The number of aliens in the agricultural workforce who
are not authorized to work in the United States.
(5) Wage growth in each of the previous ten years,
disaggregated by agricultural sector.
(6) The percentage of total agricultural industry costs
represented by agricultural labor during each of the last ten
years.
(7) The percentage of agricultural costs invested in
mechanization during each of the last ten years.
(8) Recommendations, other than a path to legal status for
aliens not authorized to work in the United States, for
ensuring United States agricultural employers have a workforce
sufficient to cover industry needs, including recommendations
to--
(A) increase investments in mechanization;
(B) increase the domestic workforce; and
(C) reform the H-2A program.
SEC. 815. SENSE OF CONGRESS ON FURTHER IMPLEMENTATION.
It is the sense of Congress that in implementing the E-Verify
Program, the Secretary of Homeland Security shall ensure any adverse
impact on the Nation's agricultural workforce, operations, and food
security are considered and addressed.
SEC. 816. REPEALING REGULATIONS.
The rules relating to ``Temporary Agricultural Employment of H-2A
Nonimmigrants in the United States'' (87 Fed. Reg. 61660 (Oct. 12,
2022)) and to ``Adverse Effect Wage Rate Methodology for the Temporary
Employment of H-2A Nonimmigrants in Non-Range Occupations in the United
States'' (88 Fed. Reg. 12760 (Feb. 28, 2023)) shall have no force or
effect, may not be reissued in substantially the same form, and any new
rules that are substantially the same as such rules may not be issued.
Passed the House of Representatives May 11, 2023.
Attest:
CHERYL L. JOHNSON,
Clerk.
Calendar No. 71
118th CONGRESS
1st Session
H. R. 2
_______________________________________________________________________
AN ACT
To secure the borders of the United States, and for other purposes.
_______________________________________________________________________
May 16, 2023
Read the second time and placed on the calendar
Raw
tax_relief_for_american_families_act.txt
Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7024 Engrossed in House (EH)]
<DOC>
118th CONGRESS
2d Session
H. R. 7024
_______________________________________________________________________
AN ACT
To make improvements to the child tax credit, to provide tax incentives
to promote economic growth, to provide special rules for the taxation
of certain residents of Taiwan with income from sources within the
United States, to provide tax relief with respect to certain Federal
disasters, to make improvements to the low-income housing tax credit,
and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS; ETC.
(a) Short Title.--This Act may be cited as the ``Tax Relief for
American Families and Workers Act of 2024''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) Table of Contents.--The table of contents of this Act is as
follows:
Sec. 1. Short title; table of contents; etc.
TITLE I--TAX RELIEF FOR WORKING FAMILIES
Sec. 101. Per-child calculation of refundable portion of child tax
credit.
Sec. 102. Increase in refundable portion.
Sec. 103. Inflation of credit amount.
Sec. 104. Rule for determination of earned income.
Sec. 105. Special rule for certain early-filed 2023 returns.
TITLE II--AMERICAN INNOVATION AND GROWTH
Sec. 201. Deduction for domestic research and experimental
expenditures.
Sec. 202. Extension of allowance for depreciation, amortization, or
depletion in determining the limitation on
business interest.
Sec. 203. Extension of 100 percent bonus depreciation.
Sec. 204. Increase in limitations on expensing of depreciable business
assets.
TITLE III--INCREASING GLOBAL COMPETITIVENESS
Subtitle A--United States-Taiwan Expedited Double-Tax Relief Act
Sec. 301. Short title.
Sec. 302. Special rules for taxation of certain residents of Taiwan.
Subtitle B--United States-Taiwan Tax Agreement Authorization Act
Sec. 311. Short title.
Sec. 312. Definitions.
Sec. 313. Authorization to negotiate and enter into agreement.
Sec. 314. Consultations with Congress.
Sec. 315. Approval and implementation of agreement.
Sec. 316. Submission to Congress of agreement and implementation
policy.
Sec. 317. Consideration of approval legislation and implementing
legislation.
Sec. 318. Relationship of agreement to Internal Revenue Code of 1986.
Sec. 319. Authorization of subsequent tax agreements relative to
Taiwan.
Sec. 320. United States treatment of double taxation matters with
respect to Taiwan.
TITLE IV--ASSISTANCE FOR DISASTER-IMPACTED COMMUNITIES
Sec. 401. Short title.
Sec. 402. Extension of rules for treatment of certain disaster-related
personal casualty losses.
Sec. 403. Exclusion from gross income for compensation for losses or
damages resulting from certain wildfires.
Sec. 404. East Palestine disaster relief payments.
TITLE V--MORE AFFORDABLE HOUSING
Sec. 501. State housing credit ceiling increase for low-income housing
credit.
Sec. 502. Tax-exempt bond financing requirement.
TITLE VI--TAX ADMINISTRATION AND ELIMINATING FRAUD
Sec. 601. Increase in threshold for requiring information reporting
with respect to certain payees.
Sec. 602. Enforcement provisions with respect to COVID-related employee
retention credits.
TITLE I--TAX RELIEF FOR WORKING FAMILIES
SEC. 101. PER-CHILD CALCULATION OF REFUNDABLE PORTION OF CHILD TAX
CREDIT.
(a) In General.--Subparagraph (A) of section 24(h)(5) is amended to
read as follows:
``(A) In general.--In applying subsection (d)--
``(i) the amount determined under paragraph
(1)(A) of such subsection with respect to any
qualifying child shall not exceed $1,400, and
such paragraph shall be applied without regard
to paragraph (4) of this subsection, and
``(ii) paragraph (1)(B) of such subsection
shall be applied by multiplying each of--
``(I) the amount determined under
clause (i) thereof, and
``(II) the excess determined under
clause (ii) thereof,
by the number of qualifying children of the
taxpayer.''.
(b) Conforming Amendment.--The heading of paragraph (5) of section
24(h) is amended by striking ``Maximum amount of'' and inserting
``Special rules for''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2022.
SEC. 102. INCREASE IN REFUNDABLE PORTION.
(a) In General.--Paragraph (5) of section 24(h) is amended by
redesignating subparagraph (B) as subparagraph (C) and by inserting
after subparagraph (A) the following new subparagraph:
``(B) Amounts for 2023, 2024, and 2025.--In the
case of a taxable year beginning after 2022,
subparagraph (A) shall be applied by substituting for
`$1,400'--
``(i) in the case of taxable year 2023,
`$1,800',
``(ii) in the case of taxable year 2024,
`$1,900', and
``(iii) in the case of taxable year 2025,
`$2,000'.''.
(b) Conforming Amendment.--Subparagraph (C) of section 24(h)(5), as
redesignated by subsection (a), is amended by inserting ``and before
2023'' after ``2018''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2022.
SEC. 103. INFLATION OF CREDIT AMOUNT.
(a) In General.--Paragraph (2) of section 24(h) is amended--
(1) by striking ``amount.--Subsection'' and inserting
``amount.--
``(A) In general.--Subsection'', and
(2) by adding at the end the following new subparagraph:
``(B) Adjustment for inflation.--In the case of a
taxable year beginning after 2023, the $2,000 amounts
in subparagraph (A) and paragraph (5)(B)(iii) shall
each be increased by an amount equal to--
``(i) such dollar amount, multiplied by
``(ii) the cost-of-living adjustment
determined under section 1(f)(3) for the
calendar year in which the taxable year begins,
determined by substituting `2022' for `2016' in
subparagraph (A)(ii) thereof.
If any increase under this clause is not a multiple of
$100, such increase shall be rounded to the next lowest
multiple of $100.''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2023.
SEC. 104. RULE FOR DETERMINATION OF EARNED INCOME.
(a) In General.--Paragraph (6) of section 24(h) of the Internal
Revenue Code of 1986 is amended--
(1) by striking ``credit.--Subsection'' and inserting
``credit.--
``(A) In general.--Subsection'', and
(2) by adding at the end the following new subparagraphs
``(B) Rule for determination of earned income.--
``(i) In general.--In the case of a taxable
year beginning after 2023, if the earned income
of the taxpayer for such taxable year is less
than the earned income of the taxpayer for the
preceding taxable year, subsection (d)(1)(B)(i)
may, at the election of the taxpayer, be
applied by substituting--
``(I) the earned income for such
preceding taxable year, for
``(II) the earned income for the
current taxable year.
``(ii) Application to joint returns.--For
purposes of clause (i), in the case of a joint
return, the earned income of the taxpayer for
the preceding taxable year shall be the sum of
the earned income of each spouse for such
preceding taxable year.''.
(b) Errors Treated as Mathematical Errors.--Paragraph (2) of
section 6213(g) of the Internal Revenue Code of 1986 is amended by
striking ``and'' at the end of subparagraph (U), by striking the period
at the end of subparagraph (V) and inserting ``, and'', and by
inserting after subparagraph (V) the following new subparagraph:
``(W) in the case of a taxpayer electing the
application of section 24(h)(6)(B) for any taxable
year, an entry on a return of earned income pursuant to
such section which is inconsistent with the amount of
such earned income determined by the Secretary for the
preceding taxable year.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2023.
SEC. 105. SPECIAL RULE FOR CERTAIN EARLY-FILED 2023 RETURNS.
In the case of an individual who claims, on the taxpayer's return
of tax for the first taxable year beginning after December 31, 2022, a
credit under section 24 of the Internal Revenue Code of 1986 which is
determined without regard to the amendments made by sections 101 and
102 of this Act, the Secretary of the Treasury (or the Secretary's
delegate) shall, to the maximum extent practicable--
(1) redetermine the amount of such credit (after taking
into account such amendments) on the basis of the information
provided by the taxpayer on such return, and
(2) to the extent that such redetermination results in an
overpayment of tax, credit or refund such overpayment as
expeditiously as possible.
TITLE II--AMERICAN INNOVATION AND GROWTH
SEC. 201. DEDUCTION FOR DOMESTIC RESEARCH AND EXPERIMENTAL
EXPENDITURES.
(a) Delay of Amortization of Domestic Research and Experimental
Expenditures.--Section 174 is amended by adding at the end the
following new subsection:
``(e) Suspension of Application of Section to Domestic Research and
Experimental Expenditures.--In the case of any domestic research or
experimental expenditures (as defined in section 174A(b)), this
section--
``(1) shall apply to such expenditures paid or incurred in
taxable years beginning after December 31, 2025, and
``(2) shall not apply to such expenditures paid or incurred
in taxable years beginning on or before such date.''.
(b) Reinstatement of Expensing for Domestic Research and
Experimental Expenditures.--Part VI of subchapter B of chapter 1 is
amended by inserting after section 174 the following new section:
``SEC. 174A. TEMPORARY RULES FOR DOMESTIC RESEARCH AND EXPERIMENTAL
EXPENDITURES.
``(a) Treatment as Expenses.--Notwithstanding section 263, there
shall be allowed as a deduction any domestic research or experimental
expenditures which are paid or incurred by the taxpayer during the
taxable year.
``(b) Domestic Research or Experimental Expenditures.--For purposes
of this section, the term `domestic research or experimental
expenditures' means research or experimental expenditures paid or
incurred by the taxpayer in connection with the taxpayer's trade or
business other than such expenditures which are attributable to foreign
research (within the meaning of section 41(d)(4)(F)).
``(c) Amortization of Certain Domestic Research and Experimental
Expenditures.--
``(1) In general.--At the election of the taxpayer, made in
accordance with regulations or other guidance provided by the
Secretary, in the case of domestic research or experimental
expenditures which would (but for subsection (a)) be chargeable
to capital account but not chargeable to property of a
character which is subject to the allowance under section 167
(relating to allowance for depreciation, etc.) or section 611
(relating to allowance for depletion), subsection (a) shall not
apply and the taxpayer shall--
``(A) charge such expenditures to capital account,
and
``(B) be allowed an amortization deduction of such
expenditures ratably over such period of not less than
60 months as may be selected by the taxpayer (beginning
with the month in which the taxpayer first realizes
benefits from such expenditures).
``(2) Time for and scope of election.--The election
provided by paragraph (1) may be made for any taxable year, but
only if made not later than the time prescribed by law for
filing the return for such taxable year (including extensions
thereof). The method so elected, and the period selected by the
taxpayer, shall be adhered to in computing taxable income for
the taxable year for which the election is made and for all
subsequent taxable years unless, with the approval of the
Secretary, a change to a different method (or to a different
period) is authorized with respect to part or all of such
expenditures. The election shall not apply to any expenditure
paid or incurred during any taxable year before the taxable
year for which the taxpayer makes the election.
``(d) Election to Capitalize Expenses.--In the case of a taxpayer
which elects (at such time and in such manner as the Secretary may
provide) the application of this subsection, subsections (a) and (c)
shall not apply and domestic research or experimental expenditures
shall be chargeable to capital account. Such election shall not apply
to any expenditure paid or incurred during any taxable year before the
taxable year for which the taxpayer makes the election and may be made
with respect to part of the expenditures paid or incurred during any
taxable year only with the approval of the Secretary.
``(e) Special Rules.--
``(1) Land and other property.--This section shall not
apply to any expenditure for the acquisition or improvement of
land, or for the acquisition or improvement of property to be
used in connection with the research or experimentation and of
a character which is subject to the allowance under section 167
(relating to allowance for depreciation, etc.) or section 611
(relating to allowance for depletion); but for purposes of this
section allowances under section 167, and allowances under
section 611, shall be considered as expenditures.
``(2) Exploration expenditures.--This section shall not
apply to any expenditure paid or incurred for the purpose of
ascertaining the existence, location, extent, or quality of any
deposit of ore or other mineral (including oil and gas).
``(3) Software development.--For purposes of this section,
any amount paid or incurred in connection with the development
of any software shall be treated as a research or experimental
expenditure.
``(f) Termination.--
``(1) In general.--This section shall not apply to amounts
paid or incurred in taxable years beginning after December 31,
2025.
``(2) Change in method of accounting.--In the case of a
taxpayer's first taxable year beginning after December 31,
2025, paragraph (1) (and the corresponding application of
section 174) shall be treated as a change in method of
accounting for purposes of section 481 and--
``(A) such change shall be treated as initiated by
the taxpayer,
``(B) such change shall be treated as made with the
consent of the Secretary, and
``(C) such change shall be applied only on a cut-
off basis for any domestic research or experimental
expenditures paid or incurred in taxable years
beginning after December 31, 2025, and no adjustment
under section 481(a) shall be made.''.
(c) Coordination With Certain Other Provisions.--
(1) Research credit.--
(A) Section 41(d)(1)(A) is amended by inserting
``or domestic research or experimental expenditures
under section 174A'' after ``section 174''.
(B) Section 280C(c)(1) is amended to read as
follows:
``(1) In general.--The domestic research or experimental
expenditures otherwise taken into account under section 174 or
174A (as the case may be) shall be reduced by the amount of the
credit allowed under section 41(a).''.
(2) AMT adjustment.--Section 56(b)(2) is amended by
striking ``174(a)'' each place it appears and inserting
``174A(a)''.
(3) Optional 10-year writeoff.--Section 59(e)(2)(B) is
amended by striking ``section 174(a) (relating to research and
experimental expenditures)'' and inserting ``section 174A(a)
(relating to temporary rules for domestic research and
experimental expenditures)''.
(4) Qualified small issue bonds.--Section 144(a)(4)(C)(iv)
is amended by striking ``174(a)'' and inserting ``174A(a)''.
(5) Start-up expenditures.--Section 195(c)(1) is amended by
striking ``or 174'' in the last sentence and inserting ``174,
or 174A''.
(6) Capital expenditures.--
(A) Section 263(a)(1)(B) is amended by inserting ``
or 174A'' after ``174''.
(B) Section 263A(c)(2) is amended by inserting ``or
174A'' after ``174''.
(7) Active business computer software royalties.--Section
543(d)(4)(A)(i) is amended by inserting ``174A,'' after
``174,''.
(8) Source rules.--Section 864(g)(2) is amended in the last
sentence--
(A) by striking ``treated as deferred expenses
under subsection (b) of section 174'' and inserting
``allowed as an amortization deduction under section
174(a) or section 174A(c),'', and
(B) by striking ``such subsection'' and inserting
``such section (as the case may be)''.
(9) Basis adjustment.--Section 1016(a)(14) is amended by
striking ``deductions as deferred expenses under section
174(b)(1) (relating to research and experimental
expenditures)'' and inserting ``deductions under section 174 or
174A''.
(10) Small business stock.--Section 1202(e)(2)(B) is
amended by striking ``research and experimental expenditures
under section 174'' and inserting ``specified research or
experimental expenditures under section 174 or domestic
research or experimental expenditures under section 174A''.
(d) Conforming Amendments.--
(1) Section 13206 of Public Law 115-97 is amended by
striking subsection (b) (relating to change in method of
accounting).
(2) The table of sections for part VI of subchapter B of
chapter 1 is amended by inserting after the item relating to
section 174 the following new item:
``Sec. 174A. Temporary rules for domestic research and experimental
expenditures.''.
(e) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply to
amounts paid or incurred in taxable years beginning after
December 31, 2021.
(2) Coordination with research credit.--The amendment made
by subsection (c)(1)(B) shall apply to taxable years beginning
after December 31, 2022.
(3) Repeal of superceded change in method of accounting
rules.--The amendment made by subsection (d)(1) shall take
effect as if included in Public Law 115-97.
(4) No inference with respect to coordination with research
credit for prior periods.--The amendment made by subsection
(c)(1)(B) shall not be construed to create any inference with
respect to the proper application of section 280C(c) of the
Internal Revenue Code of 1986 with respect to taxable years
beginning before January 1, 2023.
(f) Transition Rules.--
(1) In general.--Except as otherwise provided by the
Secretary, an election made under subsection (c) or (d) of
section 174A of the Internal Revenue Code of 1986 (as added by
this section) for the taxpayer's first taxable year beginning
after December 31, 2021, shall not fail to be treated as timely
made (or as made on the return) if made during the 1-year
period beginning on the date of the enactment of this Act on an
amended return for the taxpayer's first taxable year beginning
after December 31, 2021, or in such other manner as the
Secretary may provide.
(2) Election regarding treatment as change in method of
accounting.--In the case of any taxpayer which (as of the date
of the enactment of this Act) had adopted a method of
accounting provided by section 174 of the Internal Revenue Code
of 1986 (as in effect prior to the amendments made by this
section) for the taxpayer's first taxable year beginning after
December 31, 2021, and elects the application of this
paragraph--
(A) the amendments made by this section shall be
treated as a change in method of accounting for
purposes of section 481 of such Code,
(B) such change shall be treated as initiated by
the taxpayer for the taxpayer's immediately succeeding
taxable year,
(C) such change shall be treated as made with the
consent of the Secretary,
(D) such change shall be applied on a modified cut-
off basis, taking into account for purposes of section
481(a) of such Code only the domestic research or
experimental expenditures (as defined in section
174A(b) of such Code (as added by this section) and
determined by applying the rules of section 174A(e) of
such Code) paid or incurred in the taxpayer's first
taxable year beginning after December 31, 2021, and not
allowed as a deduction in such taxable year, and
(E) in the case of a taxpayer which elects the
application of this subparagraph, the amount of such
change (as determined under subparagraph (D)) shall be
taken into account ratably over the 2-taxable-year
period beginning with the taxable year referred to in
subparagraph (B).
(3) Election regarding 10-year writeoff.--
(A) In general.--Except as otherwise provided by
the Secretary, an eligible taxpayer which files, during
the 1-year period beginning on the date of the
enactment of this Act, an amended income tax return for
the taxable year described in subparagraph (B)(ii) may
elect the application of section 59(e) of the Internal
Revenue Code of 1986 with respect to qualified
expenditures described in section 59(e)(2)(B) of such
Code (as amended by subsection (c)(3)) with respect to
such taxable year. Such election shall be filed with
such amended income tax return and shall be effective
only to the extent that such election would have been
effective if filed with the original income tax return
for such taxable year (determined after taking into
account the amendment made by subsection (c)(3)).
(B) Eligible taxpayer.--For purposes of
subparagraph (A), the term ``eligible taxpayer'' means
any taxpayer which--
(i) does not elect the application of
paragraph (2), and
(ii) filed an income tax return for such
taxpayer's first taxable year beginning after
December 31, 2021, before the earlier of--
(I) the due date for such return,
and
(II) the date of the enactment of
this Act.
(4) Election regarding coordination with research credit.--
Except as otherwise provided by the Secretary, an eligible
taxpayer (as defined in paragraph (3)(B) without regard to
clause (i) thereof) which files, during the 1-year period
beginning on the date of the enactment of this Act, an amended
income tax return for the taxpayer's first taxable year
beginning after December 31, 2021, may, notwithstanding
subparagraph (C) of section 280C(c)(2) of the Internal Revenue
Code of 1986 make, or revoke, on such amended return the
election under such section for such taxable year.
SEC. 202. EXTENSION OF ALLOWANCE FOR DEPRECIATION, AMORTIZATION, OR
DEPLETION IN DETERMINING THE LIMITATION ON BUSINESS
INTEREST.
(a) In General.--Section 163(j)(8)(A)(v) is amended by striking
``January 1, 2022'' and inserting ``January 1, 2026''.
(b) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendment made by this section shall apply to
taxable years beginning after December 31, 2023.
(2) Election to apply extension retroactively.--In the case
of a taxpayer which elects (at such time and in such manner as
the Secretary may provide) the application of this paragraph,
paragraph (1) shall be applied by substituting ``December 31,
2021'' for ``December 31, 2023''.
SEC. 203. EXTENSION OF 100 PERCENT BONUS DEPRECIATION.
(a) In General.--Section 168(k)(6)(A) is amended--
(1) in clause (i)--
(A) by striking ``2023'' and inserting ``2026'',
and
(B) by adding ``and'' at the end, and
(2) by striking clauses (ii), (iii), and (iv), and
redesignating clause (v) as clause (ii).
(b) Property With Longer Production Periods.--Section 168(k)(6)(B)
is amended--
(1) in clause (i)--
(A) by striking ``2024'' and inserting ``2027'',
and
(B) by adding ``and'' at the end, and
(2) by striking clauses (ii), (iii), and (iv), and
redesignating clause (v) as clause (ii).
(c) Plants Bearing Fruits and Nuts.--Section 168(k)(6)(C) is
amended--
(1) in clause (i)--
(A) by striking ``2023'' and inserting ``2026'',
and
(B) by adding ``and'' at the end, and
(2) by striking clauses (ii), (iii), and (iv), and
redesignating clause (v) as clause (ii).
(d) Effective Dates.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply to
property placed in service after December 31, 2022.
(2) Plants bearing fruits and nuts.--The amendments made by
subsection (c) shall apply to specified plants planted or
grafted after December 31, 2022.
SEC. 204. INCREASE IN LIMITATIONS ON EXPENSING OF DEPRECIABLE BUSINESS
ASSETS.
(a) In General.--Section 179(b) is amended--
(1) by striking ``$1,000,000'' in paragraph (1) and
inserting ``$1,290,000'', and
(2) by striking ``$2,500,000'' in paragraph (2) and
inserting ``$3,220,000''.
(b) Inflation Adjustment.--Section 179(b)(6) is amended--
(1) by striking ``2018'' and inserting ``2024 (2018 in the
case of the dollar amount in paragraph (5)(A))'', and
(2) by striking ```calendar year 2017'' and inserting
```calendar year 2024' (`calendar year 2017' in the case of the
dollar amount in paragraph (5)(A))''.
(c) Effective Date.--The amendments made by this section shall
apply to property placed in service in taxable years beginning after
December 31, 2023.
TITLE III--INCREASING GLOBAL COMPETITIVENESS
Subtitle A--United States-Taiwan Expedited Double-Tax Relief Act
SEC. 301. SHORT TITLE.
This subtitle may be cited as the ``United States-Taiwan Expedited
Double-Tax Relief Act''.
SEC. 302. SPECIAL RULES FOR TAXATION OF CERTAIN RESIDENTS OF TAIWAN.
(a) In General.--Subpart D of part II of subchapter N of chapter 1
is amended by inserting after section 894 the following new section:
``SEC. 894A. SPECIAL RULES FOR QUALIFIED RESIDENTS OF TAIWAN.
``(a) Certain Income From United States Sources.--
``(1) Interest, dividends, and royalties, etc.--
``(A) In general.--In the case of interest (other
than original issue discount), dividends, royalties,
amounts described in section 871(a)(1)(C), and gains
described in section 871(a)(1)(D) received by or paid
to a qualified resident of Taiwan--
``(i) sections 871(a), 881(a), 1441(a),
1441(c)(5), and 1442(a) shall each be applied
by substituting `the applicable percentage (as
defined in section 894A(a)(1)(C))' for `30
percent' each place it appears, and
``(ii) sections 871(a), 881(a), and
1441(c)(1) shall each be applied by
substituting `a United States permanent
establishment of a qualified resident of
Taiwan' for `a trade or business within the
United States' each place it appears.
``(B) Exceptions.--
``(i) In general.--Subparagraph (A) shall
not apply to--
``(I) any dividend received from or
paid by a real estate investment trust
which is not a qualified REIT dividend,
``(II) any amount subject to
section 897,
``(III) any amount received from or
paid by an expatriated entity (as
defined in section 7874(a)(2)) to a
foreign related person (as defined in
section 7874(d)(3)), and
``(IV) any amount which is included
in income under section 860C to the
extent that such amount does not exceed
an excess inclusion with respect to a
REMIC.
``(ii) Qualified reit dividend.--For
purposes of clause (i)(I), the term `qualified
REIT dividend' means any dividend received from
or paid by a real estate investment trust if
such dividend is paid with respect to a class
of shares that is publicly traded and the
recipient of the dividend is a person who holds
an interest in any class of shares of the real
estate investment trust of not more than 5
percent.
``(C) Applicable percentage.--For purposes of
applying subparagraph (A)(i)--
``(i) In general.--Except as provided in
clause (ii), the term `applicable percentage'
means 10 percent.
``(ii) Special rules for dividends.-- In
the case of any dividend in respect of stock
received by or paid to a qualified resident of
Taiwan, the applicable percentage shall be 15
percent (10 percent in the case of a dividend
which meets the requirements of subparagraph
(D) and is received by or paid to an entity
taxed as a corporation in Taiwan).
``(D) Requirements for lower dividend rate.--
``(i) In general.--The requirements of this
subparagraph are met with respect to any
dividend in respect of stock in a corporation
if, at all times during the 12-month period
ending on the date such stock becomes ex-
dividend with respect to such dividend--
``(I) the dividend is derived by a
qualified resident of Taiwan, and
``(II) such qualified resident of
Taiwan has held directly at least 10
percent (by vote and value) of the
total outstanding shares of stock in
such corporation.
For purposes of subclause (II), a person shall
be treated as directly holding a share of stock
during any period described in the preceding
sentence if the share was held by a corporation
from which such person later acquired that
share and such corporation was, at the time the
share was acquired, both a connected person to
such person and a qualified resident of Taiwan.
``(ii) Exception for rics and reits.--
Notwithstanding clause (i), the requirements of
this subparagraph shall not be treated as met
with respect to any dividend paid by a
regulated investment company or a real estate
investment trust.
``(2) Qualified wages.--
``(A) In general.--No tax shall be imposed under
this chapter (and no amount shall be withheld under
section 1441(a) or chapter 24) with respect to
qualified wages paid to a qualified resident of Taiwan
who--
``(i) is not a resident of the United
States (determined without regard to subsection
(c)(3)(E)), or
``(ii) is employed as a member of the
regular component of a ship or aircraft
operated in international traffic.
``(B) Qualified wages.--
``(i) In general.--The term `qualified
wages' means wages, salaries, or similar
remunerations with respect to employment
involving the performance of personal services
within the United States which--
``(I) are paid by (or on behalf of)
any employer other than a United States
person, and
``(II) are not borne by a United
States permanent establishment of any
person other than a United States
person.
``(ii) Exceptions.--Such term shall not
include directors' fees, income derived as an
entertainer or athlete, income derived as a
student or trainee, pensions, amounts paid with
respect to employment with the United States,
any State (or political subdivision thereof),
or any possession of the United States (or any
political subdivision thereof), or other
amounts specified in regulations or guidance
under subsection (f)(1)(F).
``(3) Income derived from entertainment or athletic
activities.--
``(A) In general.--No tax shall be imposed under
this chapter (and no amount shall be withheld under
section 1441(a) or chapter 24) with respect to income
derived by an entertainer or athlete who is a qualified
resident of Taiwan from personal activities as such
performed in the United States if the aggregate amount
of gross receipts from such activities for the taxable
year do not exceed $30,000.
``(B) Exception.--Subparagraph (A) shall not apply
with respect to--
``(i) income which is qualified wages (as
defined in paragraph (2)(B), determined without
regard to clause (ii) thereof), or
``(ii) income which is effectively
connected with a United States permanent
establishment.
``(b) Income Connected With a United States Permanent Establishment
of a Qualified Resident of Taiwan.--
``(1) In general.--
``(A) In general.--In lieu of applying sections
871(b) and 882, a qualified resident of Taiwan that
carries on a trade or business within the United States
through a United States permanent establishment shall
be taxable as provided in section 1, 11, 55, or 59A, on
its taxable income which is effectively connected with
such permanent establishment.
``(B) Determination of taxable income.--In
determining taxable income for purposes of paragraph
(1), gross income includes only gross income which is
effectively connected with the permanent establishment.
``(2) Treatment of dispositions of united states real
property.--In the case of a qualified resident of Taiwan,
section 897(a) shall be applied--
``(A) by substituting `carried on a trade or
business within the United States through a United
States permanent establishment' for `were engaged in a
trade or business within the United States', and
``(B) by substituting `such United States permanent
establishment' for `such trade or business'.
``(3) Treatment of branch profits taxes.--In the case of
any corporation which is a qualified resident of Taiwan,
section 884 shall be applied--
``(A) by substituting `10 percent' for `30 percent
' in subsection (a) thereof, and
``(B) by substituting `a United States permanent
establishment of a qualified resident of Taiwan' for
`the conduct of a trade or business within the United
States' in subsection (d)(1) thereof.
``(4) Special rule with respect to income derived from
certain entertainment or athletic activities.--
``(A) In general.--Paragraph (1) shall not apply to
the extent that the income is derived--
``(i) in respect of entertainment or
athletic activities performed in the United
States, and
``(ii) by a qualified resident of Taiwan
who is not the entertainer or athlete
performing such activities.
``(B) Exception.--Subparagraph (A) shall not apply
if the person described in subparagraph (A)(ii) is
contractually authorized to designate the individual
who is to perform such activities.
``(5) Special rule with respect to certain amounts.--
Paragraph (1) shall not apply to any income which is wages,
salaries, or similar remuneration with respect to employment or
with respect to any amount which is described in subsection
(a)(2)(B)(ii).
``(c) Qualified Resident of Taiwan.--For purposes of this section--
``(1) In general.--The term `qualified resident of Taiwan'
means any person who--
``(A) is liable to tax under the laws of Taiwan by
reason of such person's domicile, residence, place of
management, place of incorporation, or any similar
criterion,
``(B) is not a United States person (determined
without regard to paragraph (3)(E)), and
``(C) in the case of an entity taxed as a
corporation in Taiwan, meets the requirements of
paragraph (2).
``(2) Limitation on benefits for corporate entities of
taiwan.--
``(A) In general.--Subject to subparagraphs (E) and
(F), an entity meets the requirements of this paragraph
only if it--
``(i) meets the ownership and income
requirements of subparagraph (B),
``(ii) meets the publicly traded
requirements of subparagraph (C), or
``(iii) meets the qualified subsidiary
requirements of subparagraph (D).
``(B) Ownership and income requirements.--The
requirements of this subparagraph are met for an entity
if--
``(i) at least 50 percent (by vote and
value) of the total outstanding shares of stock
in such entity are owned directly or indirectly
by qualified residents of Taiwan, and
``(ii) less than 50 percent of such
entity's gross income (and in the case of an
entity that is a member of a tested group, less
than 50 percent of the tested group's gross
income) is paid or accrued, directly or
indirectly, in the form of payments that are
deductible for purposes of the income taxes
imposed by Taiwan, to persons who are not--
``(I) qualified residents of
Taiwan, or
``(II) United States persons who
meet such requirements with respect to
the United States as determined by the
Secretary to be equivalent to the
requirements of this subsection
(determined without regard to paragraph
(1)(B)) with respect to residents of
Taiwan.
``(C) Publicly traded requirements.--An entity
meets the requirements of this subparagraph if--
``(i) the principal class of its shares
(and any disproportionate class of shares) of
such entity are primarily and regularly traded
on an established securities market in Taiwan,
or
``(ii) the primary place of management and
control of the entity is in Taiwan and all
classes of its outstanding shares described in
clause (i) are regularly traded on an
established securities market in Taiwan.
``(D) Qualified subsidiary requirements.--An entity
meets the requirement of this subparagraph if--
``(i) at least 50 percent (by vote and
value) of the total outstanding shares of the
stock of such entity are owned directly or
indirectly by 5 or fewer entities--
``(I) which meet the requirements
of subparagraph (C), or
``(II) which are United States
persons the principal class of the
shares (and any disproportionate class
of shares) of which are primarily and
regularly traded on an established
securities market in the United States,
and
``(ii) the entity meets the requirements of
clause (ii) of subparagraph (B).
``(E) Only indirect ownership through qualifying
intermediaries counted.--
``(i) In general.--Stock in an entity owned
by a person indirectly through 1 or more other
persons shall not be treated as owned by such
person in determining whether the person meets
the requirements of subparagraph (B)(i) or
(D)(i) unless all such other persons are
qualifying intermediate owners.
``(ii) Qualifying intermediate owners.--The
term `qualifying intermediate owner' means a
person that is--
``(I) a qualified resident of
Taiwan, or
``(II) a resident of any other
foreign country (other than a foreign
country that is a foreign country of
concern) that has in effect a
comprehensive convention with the
United States for the avoidance of
double taxation.
``(iii) Special rule for qualified
subsidiaries.--For purposes of applying
subparagraph (D)(i), the term `qualifying
intermediate owner' shall include any person
who is a United States person who meets such
requirements with respect to the United States
as determined by the Secretary to be equivalent
to the requirements of this subsection
(determined without regard to paragraph (1)(B))
with respect to residents of Taiwan.
``(F) Certain payments not included.--In
determining whether the requirements of subparagraph
(B)(ii) or (D)(ii) are met with respect to an entity,
the following payments shall not be taken into account:
``(i) Arm's-length payments by the entity
in the ordinary course of business for services
or tangible property.
``(ii) In the case of a tested group,
intra-group transactions.
``(3) Dual residents.--
``(A) Rules for determination of status.--
``(i) In general.--An individual who is an
applicable dual resident and who is described
in subparagraph (B), (C), or (D) shall be
treated as a qualified resident of Taiwan.
``(ii) Applicable dual resident.--For
purposes of this paragraph, the term
`applicable dual resident' means an individual
who--
``(I) is not a United States
citizen,
``(II) is a resident of the United
States (determined without regard to
subparagraph (E)), and
``(III) would be a qualified
resident of Taiwan but for paragraph
(1)(B).
``(B) Permanent home.--An individual is described
in this subparagraph if such individual--
``(i) has a permanent home available to
such individual in Taiwan, and
``(ii) does not have a permanent home
available to such individual in the United
States.
``(C) Center of vital interests.--An individual is
described in this subparagraph if--
``(i) such individual has a permanent home
available to such individual in both Taiwan and
the United States, and
``(ii) such individual's personal and
economic relations (center of vital interests)
are closer to Taiwan than to the United States.
``(D) Habitual abode.--An individual is described
in this subparagraph if--
``(i) such individual--
``(I) does not have a permanent
home available to such individual in
either Taiwan or the United States, or
``(II) has a permanent home
available to such individual in both
Taiwan and the United States but such
individual's center of vital interests
under subparagraph (C)(ii) cannot be
determined, and
``(ii) such individual has a habitual abode
in Taiwan and not the United States.
``(E) United states tax treatment of qualified
resident of taiwan.--Notwithstanding section 7701, an
individual who is treated as a qualified resident of
Taiwan by reason of this paragraph for all or any
portion of a taxable year shall not be treated as a
resident of the United States for purposes of computing
such individual's United States income tax liability
for such taxable year or portion thereof.
``(4) Rules of special application.--
``(A) Dividends.--For purposes of applying this
section to any dividend, paragraph (2)(D) shall be
applied without regard to clause (ii) thereof.
``(B) Items of income emanating from an active
trade or business in taiwan.--For purposes of this
section--
``(i) In general.--Notwithstanding the
preceding paragraphs of this subsection, if an
entity taxed as a corporation in Taiwan is not
a qualified resident of Taiwan but meets the
requirements of subparagraphs (A) and (B) of
paragraph (1), any qualified item of income
such entity derived from the United States
shall be treated as income of a qualified
resident of Taiwan.
``(ii) Qualified items of income.--
``(I) In general.--The term
`qualified item of income' means any
item of income which emanates from, or
is incidental to, the conduct of an
active trade or business in Taiwan
(other than operating as a holding
company, providing overall supervision
or administration of a group of
companies, providing group financing,
or making or managing investments
(unless such making or managing
investments is carried on by a bank,
insurance company, or registered
securities dealer in the ordinary
course of its business as such)).
``(II) Substantial activity
requirement.--An item of income which
is derived from a trade or business
conducted in the United States or from
a connected person shall be a qualified
item of income only if the trade or
business activity conducted in Taiwan
to which the item is related is
substantial in relation to the same or
a complementary trade or business
activity carried on in the United
States. For purposes of applying this
subclause, activities conducted by
persons that are connected to the
entity described in clause (i) shall be
deemed to be conducted by such entity.
``(iii) Exception.--This subparagraph shall
not apply to any item of income derived by an
entity if at least 50 percent (by vote or
value) of such entity is owned (directly or
indirectly) or controlled by residents of a
foreign country of concern.
``(d) Other Definitions and Special Rules.--For purposes of this
section--
``(1) United states permanent establishment.--
``(A) In general.--The term `United States
permanent establishment' means, with respect to a
qualified resident of Taiwan, a permanent establishment
of such resident which is within the United States.
``(B) Special rule.--The determination of whether
there is a permanent establishment of a qualified
resident of Taiwan within the United States shall be
made without regard to whether an entity which is taxed
as a corporation in Taiwan and which is a qualified
resident of Taiwan controls or is controlled by--
``(i) a domestic corporation, or
``(ii) any other person that carries on
business in the United States (whether through
a permanent establishment or otherwise).
``(2) Permanent establishment.--
``(A) In general.--The term `permanent
establishment' means a fixed place of business through
which a trade or business is wholly or partly carried
on. Such term shall include--
``(i) a place of management,
``(ii) a branch,
``(iii) an office,
``(iv) a factory,
``(v) a workshop, and
``(vi) a mine, an oil or gas well, a
quarry, or any other place of extraction of
natural resources.
``(B) Special rules for certain temporary
projects.--
``(i) In general.--A building site or
construction or installation project, or an
installation or drilling rig or ship used for
the exploration or exploitation of the sea bed
and its subsoil and their natural resources,
constitutes a permanent establishment only if
it lasts, or the activities of the rig or ship
lasts, for more than 12 months.
``(ii) Determination of 12-month period.--
For purposes of clause (i), the period over
which a building site or construction or
installation project of a person lasts shall
include any period of more than 30 days during
which such person does not carry on activities
at such building site or construction or
installation project but connected activities
are carried on at such building site or
construction or installation project by one or
more connected persons.
``(C) Habitual exercise of contract authority
treated as permanent establishment.--Notwithstanding
subparagraphs (A) and (B), where a person (other than
an agent of an independent status to whom subparagraph
(D)(ii) applies) is acting on behalf of a trade or
business of a qualified resident of Taiwan and has and
habitually exercises an authority to conclude contracts
that are binding on the trade or business, that trade
or business shall be deemed to have a permanent
establishment in the country in which such authority is
exercised in respect of any activities that the person
undertakes for the trade or business, unless the
activities of such person are limited to those
described in subparagraph (D)(i) that, if exercised
through a fixed place of business, would not make this
fixed place of business a permanent establishment under
the provisions of that subparagraph.
``(D) Exclusions.--
``(i) In general.--Notwithstanding
subparagraphs (A) and (B), the term `permanent
establishment' shall not include--
``(I) the use of facilities solely
for the purpose of storage, display, or
delivery of goods or merchandise
belonging to the trade or business,
``(II) the maintenance of a stock
of goods or merchandise belonging to
the trade or business solely for the
purpose of storage, display, or
delivery,
``(III) the maintenance of a stock
of goods or merchandise belonging to
the trade or business solely for the
purpose of processing by another trade
or business,
``(IV) the maintenance of a fixed
place of business solely for the
purpose of purchasing goods or
merchandise, or of collecting
information, for the trade or business,
``(V) the maintenance of a fixed
place of business solely for the
purpose of carrying on, for the trade
or business, any other activity of a
preparatory or auxiliary character, or
``(VI) the maintenance of a fixed
place of business solely for any
combination of the activities mentioned
in subclauses (I) through (V), provided
that the overall activity of the fixed
place of business resulting from this
combination is of a preparatory or
auxiliary character.
``(ii) Brokers and other independent
agents.--A trade or business shall not be
considered to have a permanent establishment in
a country merely because it carries on business
in such country through a broker, general
commission agent, or any other agent of an
independent status, provided that such persons
are acting in the ordinary course of their
business as independent agents.
``(3) Tested group.--The term `tested group' includes, with
respect to any entity taxed as a corporation in Taiwan, such
entity and any other entity taxed as a corporation in Taiwan
that--
``(A) participates as a member with such entity in
a tax consolidation, fiscal unity, or similar regime
that requires members of the group to share profits or
losses, or
``(B) shares losses with such entity pursuant to a
group relief or other loss sharing regime.
``(4) Connected person.--Two persons shall be `connected
persons' if one owns, directly or indirectly, at least 50
percent of the interests in the other (or, in the case of a
corporation, at least 50 percent of the aggregate vote and
value of the corporation's shares) or another person owns,
directly or indirectly, at least 50 percent of the interests
(or, in the case of a corporation, at least 50 percent of the
aggregate vote and value of the corporation's shares) in each
person. In any case, a person shall be connected to another if,
based on all the relevant facts and circumstances, one has
control of the other or both are under the control of the same
person or persons.
``(5) Foreign country of concern.--The term `foreign
country of concern' has the meaning given such term under
paragraph (7) of section 9901 of the William M. (Mac)
Thornberry National Defense Authorization Act for Fiscal Year
2021 (15 U.S.C. 4651(7)), as added by section 103(a)(4) of the
CHIPS Act of 2022).
``(6) Partnerships; beneficiaries of estates and trusts.--
For purposes of this section--
``(A) a qualified resident of Taiwan which is a
partner of a partnership which carries on a trade or
business within the United States through a United
States permanent establishment shall be treated as
carrying on such trade or business through such
permanent establishment, and
``(B) a qualified resident of Taiwan which is a
beneficiary of an estate or trust which carries on a
trade or business within the United States through a
United States permanent establishment shall be treated
as carrying on such trade or business through such
permanent establishment.
``(7) Denial of benefits for certain payments through
hybrid entities.--For purposes of this section, rules similar
to the rules of section 894(c) shall apply.
``(e) Application.--
``(1) In general.--This section shall not apply to any
period unless the Secretary has determined that Taiwan has
provided benefits to United States persons for such period that
are reciprocal to the benefits provided to qualified residents
of Taiwan under this section.
``(2) Provision of reciprocity.--The President or his
designee is authorized to exchange letters, enter into an
agreement, or take other necessary and appropriate steps
relative to Taiwan for the reciprocal provision of the benefits
described in this section.
``(f) Regulations or Other Guidance.--
``(1) In general.--The Secretary shall issue such
regulations or other guidance as may be necessary or
appropriate to carry out the provisions of this section,
including such regulations or guidance for--
``(A) determining--
``(i) what constitutes a United States
permanent establishment of a qualified resident
of Taiwan, and
``(ii) income that is effectively connected
with such a permanent establishment,
``(B) preventing the abuse of the provisions of
this section by persons who are not (or who should not
be treated as) qualified residents of Taiwan,
``(C) requirements for record keeping and
reporting,
``(D) rules to assist withholding agents or
employers in determining whether a foreign person is a
qualified resident of Taiwan for purposes of
determining whether withholding or reporting is
required for a payment (and, if withholding is
required, whether it should be applied at a reduced
rate),
``(E) the application of subsection (a)(1)(D)(i) to
stock held by predecessor owners,
``(F) determining what amounts are to be treated as
qualified wages for purposes of subsection (a)(2),
``(G) determining the amounts to which subsection
(a)(3) applies,
``(H) defining established securities market for
purposes of subsection (c),
``(I) the application of the rules of subsection
(c)(4)(B),
``(J) the application of subsection (d)(6) and
section 1446,
``(K) determining ownership interests held by
residents of a foreign country of concern, and
``(L) determining the starting and ending dates for
periods with respect to the application of this section
under subsection (e), which may be separate dates for
taxes withheld at the source and other taxes.
``(2) Regulations to be consistent with model treaty.--Any
regulations or other guidance issued under this section shall,
to the extent practical, be consistent with the provisions of
the United States model income tax convention dated February 7,
2016.''.
(b) Conforming Amendment to Withholding Tax.--Subchapter A of
chapter 3 is amended by adding at the end the following new section:
``SEC. 1447. WITHHOLDING FOR QUALIFIED RESIDENTS OF TAIWAN.
``For reduced rates of withholding for certain residents of Taiwan,
see section 894A.''.
(c) Clerical Amendments.--
(1) The table of sections for subpart D of part II of
subchapter N of chapter 1 is amended by inserting after the
item relating to section 894 the following new item:
``Sec. 894A. Special rules for qualified residents of Taiwan.''.
(2) The table of sections for subchapter A of chapter 3 is
amended by adding at the end the following new item:
``Sec. 1447. Withholding for qualified residents of Taiwan.''.
Subtitle B--United States-Taiwan Tax Agreement Authorization Act
SEC. 311. SHORT TITLE.
This subtitle may be cited as the ``United States-Taiwan Tax
Agreement Authorization Act''.
SEC. 312. DEFINITIONS.
In this subtitle:
(1) Agreement.--The term ``Agreement'' means the tax
agreement authorized by section 313(a).
(2) Appropriate congressional committees.--The term
``appropriate congressional committees'' means--
(A) the Committee on Foreign Relations and the
Committee on Finance of the Senate; and
(B) the Committee on Ways and Means of the House of
Representatives.
(3) Approval legislation.--The term ``approval
legislation'' means legislation that approves the Agreement.
(4) Implementing legislation.--The term ``implementing
legislation'' means legislation that makes any changes to the
Internal Revenue Code of 1986 necessary to implement the
Agreement.
SEC. 313. AUTHORIZATION TO NEGOTIATE AND ENTER INTO AGREEMENT.
(a) In General.--Subsequent to a determination under section
894A(e)(1) of the Internal Revenue Code of 1986 (as added by the United
States-Taiwan Expedited Double-Tax Relief Act), the President is
authorized to negotiate and enter into a tax agreement relative to
Taiwan.
(b) Elements of Agreement.--
(1) Conformity with bilateral income tax conventions.--The
President shall ensure that--
(A) any provisions included in the Agreement
conform with provisions customarily contained in United
States bilateral income tax conventions, as exemplified
by the 2016 United States Model Income Tax Convention;
and
(B) the Agreement does not include elements outside
the scope of the 2016 United States Model Income Tax
Convention.
(2) Incorporation of tax agreements and laws.--
Notwithstanding paragraph (1), the Agreement may incorporate
and restate provisions of any agreement, or existing United
States law, addressing double taxation for residents of the
United States and Taiwan.
(3) Authority.--The Agreement shall include the following
statement: ``The Agreement is entered into pursuant to the
United States-Taiwan Tax Agreement Authorization Act.''
(4) Entry into force.--The Agreement shall include a
provision conditioning entry into force upon--
(A) enactment of approval legislation and
implementing legislation pursuant to section 317; and
(B) confirmation by the Secretary of the Treasury
that the relevant authority in Taiwan has approved and
taken appropriate steps required to implement the
Agreement.
SEC. 314. CONSULTATIONS WITH CONGRESS.
(a) Notification Upon Commencement of Negotiations.--The President
shall provide written notification to the appropriate congressional
committees of the commencement of negotiations between the United
States and Taiwan on the Agreement at least 15 calendar days before
commencing such negotiations.
(b) Consultations During Negotiations.--
(1) Briefings.--Not later than 90 days after commencement
of negotiations with respect to the Agreement, and every 180
days thereafter until the President enters into the Agreement,
the President shall provide a briefing to the appropriate
congressional committees on the status of the negotiations,
including a description of elements under negotiation.
(2) Meetings and other consultations.--
(A) In general.--In the course of negotiations with
respect to the Agreement, the Secretary of the
Treasury, in coordination with the Secretary of State,
shall--
(i) meet, upon request, with the chairman
or ranking member of any of the appropriate
congressional committees regarding negotiating
objectives and the status of negotiations in
progress; and
(ii) consult closely and on a timely basis
with, and keep fully apprised of the
negotiations, the appropriate congressional
committees.
(B) Elements of consultations.--The consultations
described in subparagraph (A) shall include
consultations with respect to--
(i) the nature of the contemplated
Agreement;
(ii) how and to what extent the
contemplated Agreement is consistent with the
elements set forth in section 313(b); and
(iii) the implementation of the
contemplated Agreement, including--
(I) the general effect of the
contemplated Agreement on existing
laws;
(II) proposed changes to any
existing laws to implement the
contemplated Agreement; and
(III) proposed administrative
actions to implement the contemplated
Agreement.
SEC. 315. APPROVAL AND IMPLEMENTATION OF AGREEMENT.
(a) In General.--The Agreement may not enter into force unless--
(1) the President, at least 60 days before the day on which
the President enters into the Agreement, publishes the text of
the contemplated Agreement on a publicly available website of
the Department of the Treasury; and
(2) there is enacted into law, with respect to the
Agreement, approval legislation and implementing legislation
pursuant to section 317.
(b) Entry Into Force.--The President may provide for the Agreement
to enter into force upon--
(1) enactment of approval legislation and implementing
legislation pursuant to section 317; and
(2) confirmation by the Secretary of the Treasury that the
relevant authority in Taiwan has approved and taken appropriate
steps required to implement the Agreement.
SEC. 316. SUBMISSION TO CONGRESS OF AGREEMENT AND IMPLEMENTATION
POLICY.
(a) Submission of Agreement.--Not later than 270 days after the
President enters into the Agreement, the President or the President's
designee shall submit to Congress--
(1) the final text of the Agreement; and
(2) a technical explanation of the Agreement.
(b) Submission of Implementation Policy.--Not later than 270 days
after the President enters into the Agreement, the Secretary of the
Treasury shall submit to Congress--
(1) a description of those changes to existing laws that
the President considers would be required in order to ensure
that the United States acts in a manner consistent with the
Agreement; and
(2) a statement of anticipated administrative action
proposed to implement the Agreement.
SEC. 317. CONSIDERATION OF APPROVAL LEGISLATION AND IMPLEMENTING
LEGISLATION.
(a) In General.--The approval legislation with respect to the
Agreement shall include the following: ``Congress approves the
Agreement submitted to Congress pursuant to section 316 of the United
States-Taiwan Tax Agreement Authorization Act on ____.'', with the
blank space being filled with the appropriate date.
(b) Approval Legislation Committee Referral.--The approval
legislation shall--
(1) in the Senate, be referred to the Committee on Foreign
Relations; and
(2) in the House of Representaives, be referred to the
Committee on Ways and Means.
(c) Implementing Legislation Committee Referral.--The implementing
legislation shall--
(1) in the Senate, be referred to the Committee on Finance;
and
(2) in the House of Representatives, be referred to the
Committee on Ways and Means.
SEC. 318. RELATIONSHIP OF AGREEMENT TO INTERNAL REVENUE CODE OF 1986.
(a) Internal Revenue Code of 1986 to Control.--No provision of the
Agreement or approval legislation, nor the application of any such
provision to any person or circumstance, which is inconsistent with any
provision of the Internal Revenue Code of 1986, shall have effect.
(b) Construction.--Nothing in this subtitle shall be construed--
(1) to amend or modify any law of the United States; or
(2) to limit any authority conferred under any law of the
United States,
unless specifically provided for in this subtitle.
SEC. 319. AUTHORIZATION OF SUBSEQUENT TAX AGREEMENTS RELATIVE TO
TAIWAN.
(a) In General.--Subsequent to the enactment of approval
legislation and implementing legislation pursuant to section 317--
(1) the term ``tax agreement'' in section 313(a) shall be
treated as including any tax agreement relative to Taiwan which
supplements or supersedes the Agreement to which such approval
legislation and implementing legislation relates, and
(2) the term ``Agreement'' shall be treated as including
such tax agreement.
(b) Requirements, etc., to Apply Separately.--The provisions of
this subtitle (including section 314) shall be applied separately with
respect to each tax agreement referred to in subsection (a).
SEC. 320. UNITED STATES TREATMENT OF DOUBLE TAXATION MATTERS WITH
RESPECT TO TAIWAN.
(a) Findings.--Congress makes the following findings:
(1) The United States addresses issues with respect to
double taxation with foreign countries by entering into
bilateral income tax conventions (known as tax treaties) with
such countries, subject to the advice and consent of the Senate
to ratification pursuant to article II of the Constitution.
(2) The United States has entered into more than sixty such
tax treaties, which facilitate economic activity, strengthen
bilateral cooperation, and benefit United States workers,
businesses, and other United States taxpayers.
(3) Due to Taiwan's unique status, the United States is
unable to enter into an article II tax treaty with Taiwan,
necessitating an agreement to address issues with respect to
double taxation.
(b) Statement of Policy.--It is the policy of the United States
to--
(1) provide for additional bilateral tax relief with
respect to Taiwan, beyond that provided for in section 894A of
the Internal Revenue Code of 1986 (as added by the United
States-Taiwan Expedited Double-Tax Relief Act), only after
entry into force of an Agreement, as provided for in section
315, and only in a manner consistent with such Agreement; and
(2) continue to provide for bilateral tax relief with
sovereign states to address double taxation and other related
matters through entering into bilateral income tax conventions,
subject to the Senate's advice and consent to ratification
pursuant to article II of the Constitution.
TITLE IV--ASSISTANCE FOR DISASTER-IMPACTED COMMUNITIES
SEC. 401. SHORT TITLE.
This title may be cited as the ``Federal Disaster Tax Relief Act of
2024''.
SEC. 402. EXTENSION OF RULES FOR TREATMENT OF CERTAIN DISASTER-RELATED
PERSONAL CASUALTY LOSSES.
For purposes of applying section 304(b) of the Taxpayer Certainty
and Disaster Tax Relief Act of 2020, section 301 of such Act shall be
applied by substituting ``the Federal Disaster Tax Relief Act of 2024''
for ``this Act'' each place it appears.
SEC. 403. EXCLUSION FROM GROSS INCOME FOR COMPENSATION FOR LOSSES OR
DAMAGES RESULTING FROM CERTAIN WILDFIRES.
(a) In General.--For purposes of the Internal Revenue Code of 1986,
gross income shall not include any amount received by an individual as
a qualified wildfire relief payment.
(b) Qualified Wildfire Relief Payment.--For purposes of this
section--
(1) In general.--The term ``qualified wildfire relief
payment'' means any amount received by or on behalf of an
individual as compensation for losses, expenses, or damages
(including compensation for additional living expenses, lost
wages (other than compensation for lost wages paid by the
employer which would have otherwise paid such wages), personal
injury, death, or emotional distress) incurred as a result of a
qualified wildfire disaster, but only to the extent the losses,
expenses, or damages compensated by such payment are not
compensated for by insurance or otherwise.
(2) Qualified wildfire disaster.--The term ``qualified
wildfire disaster'' means any federally declared disaster (as
defined in section 165(i)(5)(A) of the Internal Revenue Code of
1986) declared, after December 31, 2014, as a result of any
forest or range fire.
(c) Denial of Double Benefit.--Notwithstanding any other provision
of the Internal Revenue Code of 1986--
(1) no deduction or credit shall be allowed (to the person
for whose benefit a qualified wildfire relief payment is made)
for, or by reason of, any expenditure to the extent of the
amount excluded under this section with respect to such
expenditure, and
(2) no increase in the basis or adjusted basis of any
property shall result from any amount excluded under this
subsection with respect to such property.
(d) Limitation on Application.--This section shall only apply to
qualified wildfire relief payments received by the individual during
taxable years beginning after December 31, 2019, and before January 1,
2026.
SEC. 404. EAST PALESTINE DISASTER RELIEF PAYMENTS.
(a) Disaster Relief Payments to Victims of East Palestine Train
Derailment.--East Palestine train derailment payments shall be treated
as qualified disaster relief payments for purposes of section 139(b) of
the Internal Revenue Code of 1986.
(b) East Palestine Train Derailment Payments.--For purposes of this
section, the term ``East Palestine train derailment payment'' means any
amount received by or on behalf of an individual as compensation for
loss, damages, expenses, loss in real property value, closing costs
with respect to real property (including realtor commissions), or
inconvenience (including access to real property) resulting from the
East Palestine train derailment if such amount was provided by--
(1) a Federal, State, or local government agency,
(2) Norfolk Southern Railway, or
(3) any subsidiary, insurer, or agent of Norfolk Southern
Railway or any related person.
(c) Train Derailment.--For purposes of this section, the term
``East Palestine train derailment'' means the derailment of a train in
East Palestine, Ohio, on February 3, 2023.
(d) Effective Date.--This section shall apply to amounts received
on or after February 3, 2023.
TITLE V--MORE AFFORDABLE HOUSING
SEC. 501. STATE HOUSING CREDIT CEILING INCREASE FOR LOW-INCOME HOUSING
CREDIT.
(a) In General.--Section 42(h)(3)(I) is amended--
(1) by striking ``and 2021,'' and inserting ``2021, 2023,
2024, and 2025,'', and
(2) by striking ``2018, 2019, 2020, and 2021'' in the
heading and inserting ``certain calendar years''.
(b) Effective Date.--The amendments made by this section shall
apply to calendar years after 2022.
SEC. 502. TAX-EXEMPT BOND FINANCING REQUIREMENT.
(a) In General.--Section 42(h)(4) is amended by striking
subparagraph (B) and inserting the following:
``(B) Special rule where minimum percent of
buildings is financed with tax-exempt bonds subject to
volume cap.--For purposes of subparagraph (A),
paragraph (1) shall not apply to any portion of the
credit allowable under subsection (a) with respect to a
building if--
``(i) 50 percent or more of the aggregate
basis of such building and the land on which
the building is located is financed by 1 or
more obligations described in subparagraph (A),
or
``(ii)(I) 30 percent or more of the
aggregate basis of such building and the land
on which the building is located is financed by
1 or more qualified obligations, and
``(II) 1 or more of such qualified
obligations--
``(aa) are part of an issue the
issue date of which is after December
31, 2023, and
``(bb) provide the financing for
not less than 5 percent of the
aggregate basis of such building and
the land on which the building is
located.
``(C) Qualified obligation.--For purposes of
subparagraph (B)(ii), the term `qualified obligation'
means an obligation which is described in subparagraph
(A) and which is part of an issue the issue date of
which is before January 1, 2026.''.
(b) Effective Date.--
(1) In general.--The amendment made by this section shall
apply to buildings placed in service in taxable years beginning
after December 31, 2023.
(2) Rehabilitation expenditures treated as separate new
building.--In the case of any building with respect to which
any expenditures are treated as a separate new building under
section 42(e) of the Internal Revenue Code of 1986, for
purposes of paragraph (1), both the existing building and the
separate new building shall be treated as having been placed in
service on the date such expenditures are treated as placed in
service under section 42(e)(4) of such Code.
TITLE VI--TAX ADMINISTRATION AND ELIMINATING FRAUD
SEC. 601. INCREASE IN THRESHOLD FOR REQUIRING INFORMATION REPORTING
WITH RESPECT TO CERTAIN PAYEES.
(a) In General.--Sections 6041(a) is amended by striking ``$600''
and inserting ``$1,000''.
(b) Inflation Adjustment.--Section 6041 is amended by adding at the
end the following new subsection:
``(h) Inflation Adjustment.--In the case of any calendar year after
2024, the dollar amount in subsection (a) shall be increased by an
amount equal to--
``(1) such dollar amount, multiplied by
``(2) the cost-of-living adjustment determined under
section 1(f)(3) for such calendar year, determined by
substituting `calendar year 2023' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
If any increase under the preceding sentence is not a multiple of $100,
such increase shall be rounded to the nearest multiple of $100.''.
(c) Application to Reporting on Remuneration for Services and
Direct Sales.--Section 6041A is amended--
(1) in subsection (a)(2), by striking ``is $600 or more''
and inserting ``equals or exceeds the dollar amount in effect
for such calendar year under section 6041(a)'', and
(2) in subsection (b)(1)(B), by striking ``is $5,000 or
more'' and inserting ``equals or exceeds the dollar amount in
effect for such calendar year under section 6041(a)''.
(d) Application to Backup Withholding.--Section 3406(b)(6) is
amended--
(1) by striking ``$600'' in subparagraph (A) and inserting
``the dollar amount in effect for such calendar year under
section 6041(a)'', and
(2) by striking ``only where aggregate for calendar year is
$600 or more'' in the heading and inserting ``only if in excess
of threshold''.
(e) Conforming Amendments.--
(1) The heading of section 6041(a) is amended by striking
``of $600 or More'' and inserting ``Exceeding Threshold''.
(2) Section 6041(a) is amended by striking ``taxable year''
and inserting ``calendar year''.
(f) Effective Date.--The amendments made by this section shall
apply with respect to payments made after December 31, 2023.
SEC. 602. ENFORCEMENT PROVISIONS WITH RESPECT TO COVID-RELATED EMPLOYEE
RETENTION CREDITS.
(a) Increase in Assessable Penalty on COVID-ERTC Promoters for
Aiding and Abetting Understatements of Tax Liability.--
(1) In general.--If any COVID-ERTC promoter is subject to
penalty under section 6701(a) of the Internal Revenue Code of
1986 with respect to any COVID-ERTC document, notwithstanding
paragraphs (1) and (2) of section 6701(b) of such Code, the
amount of the penalty imposed under such section 6701(a) shall
be the greater of--
(A) $200,000 ($10,000, in the case of a natural
person), or
(B) 75 percent of the gross income derived (or to
be derived) by such promoter with respect to the aid,
assistance, or advice referred to in section 6701(a)(1)
of such Code with respect to such document.
(2) No inference.--Paragraph (1) shall not be construed to
create any inference with respect to the proper application of
the knowledge requirement of section 6701(a)(3) of the Internal
Revenue Code of 1986.
(b) Failure to Comply With Due Diligence Requirements Treated as
Knowledge for Purposes of Assessable Penalty for Aiding and Abetting
Understatement of Tax Liability.--In the case of any COVID-ERTC
promoter, the knowledge requirement of section 6701(a)(3) of the
Internal Revenue Code of 1986 shall be treated as satisfied with
respect to any COVID-ERTC document with respect to which such promoter
provided aid, assistance, or advice, if such promoter fails to comply
with the due diligence requirements referred to in subsection (c)(1).
(c) Assessable Penalty for Failure to Comply With Due Diligence
Requirements.--
(1) In general.--Any COVID-ERTC promoter which provides
aid, assistance, or advice with respect to any COVID-ERTC
document and which fails to comply with due diligence
requirements imposed by the Secretary with respect to
determining eligibility for, or the amount of, any COVID-
related employee retention tax credit, shall pay a penalty of
$1,000 for each such failure.
(2) Due diligence requirements.--Except as otherwise
provided by the Secretary, the due diligence requirements
referred to in paragraph (1) shall be similar to the due
diligence requirements imposed under section 6695(g).
(3) Restriction to documents used in connection with
returns or claims for refund.--Paragraph (1) shall not apply
with respect to any COVID-ERTC document unless such document
constitutes, or relates to, a return or claim for refund.
(4) Treatment as assessable penalty, etc.--For purposes of
the Internal Revenue Code of 1986, the penalty imposed under
paragraph (1) shall be treated in the same manner as a penalty
imposed under section 6695(g).
(5) Secretary.--For purposes of this subsection, the term
``Secretary'' means the Secretary of the Treasury or the
Secretary's delegate.
(d) Assessable Penalties for Failure to Disclose Information,
Maintain Client Lists, etc.--For purposes of sections 6111, 6112, 6707
and 6708 of the Internal Revenue Code of 1986--
(1) any COVID-related employee retention tax credit
(whether or not the taxpayer claims such COVID-related employee
retention tax credit) shall be treated as a listed transaction
(and as a reportable transaction) with respect to any COVID-
ERTC promoter if such promoter provides any aid, assistance, or
advice with respect to any COVID-ERTC document relating to such
COVID-related employee retention tax credit, and
(2) such COVID-ERTC promoter shall be treated as a material
advisor with respect to such transaction.
(e) COVID-ERTC Promoter.--For purposes of this section--
(1) In general.--The term ``COVID-ERTC promoter'' means,
with respect to any COVID-ERTC document, any person which
provides aid, assistance, or advice with respect to such
document if--
(A) such person charges or receives a fee for such
aid, assistance, or advice which is based on the amount
of the refund or credit with respect to such document
and, with respect to such person's taxable year in
which such person provided such assistance or the
preceding taxable year, the aggregate gross receipts of
such person for aid, assistance, and advice with
respect to all COVID-ERTC documents exceeds 20 percent
of the gross receipts of such person for such taxable
year, or
(B) with respect to such person's taxable year in
which such person provided such assistance or the
preceding taxable year--
(i) the aggregate gross receipts of such
person for aid, assistance, and advice with
respect to all COVID-ERTC documents exceeds 50
percent of the gross receipts of such person
for such taxable year, or
(ii) both--
(I) such aggregate gross receipts
exceeds 20 percent of the gross
receipts of such person for such
taxable year, and
(II) the aggregate gross receipts
of such person for aid, assistance, and
advice with respect to all COVID-ERTC
documents (determined after application
of paragraph (3)) exceeds $500,000.
(2) Exception for certified professional employer
organizations.--The term ``COVID-ERTC promoter'' shall not
include a certified professional employer organization (as
defined in section 7705).
(3) Aggregation rule.--For purposes of paragraph
(1)(B)(ii)(II), all persons treated as a single employer under
subsection (a) or (b) of section 52 of the Internal Revenue
Code of 1986, or subsection (m) or (o) of section 414 of such
Code, shall be treated as 1 person.
(4) Short taxable years.--In the case of any taxable year
of less than 12 months, paragraph (1) shall be applied with
respect to the calendar year in which such taxable year begins
(in addition to applying to such taxable year).
(f) COVID-ERTC Document.--For purposes of this section, the term
``COVID-ERTC document'' means any return, affidavit, claim, or other
document related to any COVID-related employee retention tax credit,
including any document related to eligibility for, or the calculation
or determination of any amount directly related to any COVID-related
employee retention tax credit.
(g) COVID-related Employee Retention Tax Credit.--For purposes of
this section, the term ``COVID-related employee retention tax credit''
means--
(1) any credit, or advance payment, under section 3134 of
the Internal Revenue Code of 1986, and
(2) any credit, or advance payment, under section 2301 of
the CARES Act.
(h) Limitation on Credit and Refund of COVID-related Employee
Retention Tax Credits.--Notwithstanding section 6511 of the Internal
Revenue Code of 1986 or any other provision of law, no credit or refund
of any COVID-related employee retention tax credit shall be allowed or
made after January 31, 2024, unless a claim for such credit or refund
is filed by the taxpayer on or before such date.
(i) Amendments to Extend Limitation on Assessment.--
(1) In general.--Section 3134(l) of the Internal Revenue
Code of 1986 is amended to read as follows:
``(l) Extension of Limitation on Assessment.--
``(1) In general.--Notwithstanding section 6501, the
limitation on the time period for the assessment of any amount
attributable to a credit claimed under this section shall not
expire before the date that is 6 years after the latest of--
``(A) the date on which the original return which
includes the calendar quarter with respect to which
such credit is determined is filed,
``(B) the date on which such return is treated as
filed under section 6501(b)(2), or
``(C) the date on which the claim for credit or
refund with respect to such credit is made.
``(2) Deduction for wages taken into account in determining
improperly claimed credit.--
``(A) In general.--Notwithstanding section 6511, in
the case of an assessment attributable to a credit
claimed under this section, the limitation on the time
period for credit or refund of any amount attributable
to a deduction for improperly claimed ERTC wages shall
not expire before the time period for such assessment
expires under paragraph (1).
``(B) Improperly claimed ertc wages.--For purposes
of this paragraph, the term `improperly claimed ERTC
wages' means, with respect to an assessment
attributable to a credit claimed under this section,
the wages with respect to which a deduction would not
have been allowed if the portion of the credit to which
such assessment relates had been properly claimed.''.
(2) Application to cares act credit.--Section 2301 of the
CARES Act is amended by adding at the end the following new
subsection:
``(o) Extension of Limitation on Assessment.--
``(1) In general.--Notwithstanding section 6501 of the
Internal Revenue Code of 1986, the limitation on the time
period for the assessment of any amount attributable to a
credit claimed under this section shall not expire before the
date that is 6 years after the latest of--
``(A) the date on which the original return which
includes the calendar quarter with respect to which
such credit is determined is filed,
``(B) the date on which such return is treated as
filed under section 6501(b)(2) of such Code, or
``(C) the date on which the claim for credit or
refund with respect to such credit is made.
``(2) Deduction for wages taken into account in determining
improperly claimed credit.--
``(A) In general.--Notwithstanding section 6511 of
such Code, in the case of an assessment attributable to
a credit claimed under this section, the limitation on
the time period for credit or refund of any amount
attributable to a deduction for improperly claimed ERTC
wages shall not expire before the time period for such
assessment expires under paragraph (1).
``(B) Improperly claimed ertc wages.--For purposes
of this paragraph, the term `improperly claimed ERTC
wages' means, with respect to an assessment
attributable to a credit claimed under this section,
the wages with respect to which a deduction would not
have been allowed if the portion of the credit to which
such assessment relates had been properly claimed.''.
(j) Effective Dates.--
(1) In general.--Except as otherwise provided in this
subsection, the provisions of this section shall apply to aid,
assistance, and advice provided after March 12, 2020.
(2) Due diligence requirements.--Subsections (b) and (c)
shall apply to aid, assistance, and advice provided after the
date of the enactment of this Act.
(3) Limitation on credit and refund of covid-related
employee retention tax credits.--Subsection (h) shall apply to
credits and refunds allowed or made after January 31, 2024.
(4) Amendments to extend limitation on assessment.--The
amendments made by subsection (i) shall apply to assessments
made after the date of the enactment of this Act.
(k) Transition Rule With Respect to Requirements to Disclose
Information, Maintain Client Lists, etc.--Any return under section 6111
of the Internal Revenue Code of 1986, or list under section 6112 of
such Code, required by reason of subsection (d) of this section to be
filed or maintained, respectively, with respect to any aid, assistance,
or advice provided by a COVID-ERTC promoter with respect to a COVID-
ERTC document before the date of the enactment of this Act, shall not
be required to be so filed or maintained (with respect to such aid,
assistance or advice) before the date which is 90 days after such date.
(l) Provisions Not to Be Construed to Create Negative Inferences.--
(1) No inference with respect to application of knowledge
requirement to pre-enactment conduct of covid-ertc promoters,
etc.--Subsection (b) shall not be construed to create any
inference with respect to the proper application of section
6701(a)(3) of the Internal Revenue Code of 1986 with respect to
any aid, assistance, or advice provided by any COVID-ERTC
promoter on or before the date of the enactment of this Act (or
with respect to any other aid, assistance, or advice to which
such subsection does not apply).
(2) Requirements to disclose information, maintain client
lists, etc.--Subsections (d) and (k) shall not be construed to
create any inference with respect to whether any COVID-related
employee retention tax credit is (without regard to subsection
(d)) a listed transaction (or reportable transaction) with
respect to any COVID-ERTC promoter; and, for purposes of
subsection (j), a return or list shall not be treated as
required (with respect to such aid, assistance, or advice) by
reason of subsection (d) if such return or list would be so
required without regard to subsection (d).
(m) Regulations.--The Secretary (as defined in subsection (c)(5))
shall issue such regulations or other guidance as may be necessary or
appropriate to carry out the purposes of this section (and the
amendments made by this section).
Passed the House of Representatives January 31, 2024.
Attest:
Clerk.
118th CONGRESS
2d Session
H. R. 7024
_______________________________________________________________________
AN ACT
To make improvements to the child tax credit, to provide tax incentives
to promote economic growth, to provide special rules for the taxation
of certain residents of Taiwan with income from sources within the
United States, to provide tax relief with respect to certain Federal
disasters, to make improvements to the low-income housing tax credit,
and for other purposes.
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