[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6183 Introduced in House (IH)]








109th CONGRESS
  2d Session
                                H. R. 6183

 To amend title II of the Social Security Act to provide for employer 
    data sharing with the Department of Homeland Security regarding 
employers of employees with mismatched social security account numbers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 26, 2006

Mr. Davis of Kentucky (for himself and Mr. McCaul of Texas) introduced 
  the following bill; which was referred to the Committee on Ways and 
                                 Means

_______________________________________________________________________

                                 A BILL


 
 To amend title II of the Social Security Act to provide for employer 
    data sharing with the Department of Homeland Security regarding 
employers of employees with mismatched social security account numbers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Match Immigration Enforcement Act 
of 2006''.

SEC. 2. EMPLOYER DATA SHARING WITH DEPARTMENT OF HOMELAND SECURITY 
              REGARDING EMPLOYERS OF EMPLOYEES WITH MISMATCHED SOCIAL 
              SECURITY ACCOUNT NUMBERS.

    (a) In General.--Section 205(c)(2) of the Social Security Act (42 
U.S.C. 405(c)) is amended by adding at the end the following new 
paragraph:
    ``(I) The Secretary of Homeland Security, in consultation with the 
Commissioner of Social Security, shall establish by regulation an 
employer data-sharing program providing for the sharing of data by the 
Commissioner with such Secretary. Under the employer data-sharing 
program, the Commissioner shall, at the request of such Secretary, 
provide such Secretary with--
            ``(i) a list of the names and addresses of those employers 
        who are determined by the Commissioner to have employed, during 
        any period to which the request relates, any employee whose 
        social security account number, as provided to the employer, 
        did not match relevant records otherwise maintained by the 
        Commissioner, and
            ``(ii) the number of instances occurring during such period 
        of the employment by each such employer of such an employee.''.
    (b) Disclosure of Tax Return Information for Employer Data-Sharing 
Program.--
            (1) Authority for commissioner of social security to 
        disclose information.--Subsection (l) of section 6103 of the 
        Internal Revenue Code of 1986 (relating to disclosure of 
        returns and return information for purposes other than tax 
        administration) is amended by adding at the end the following 
        new paragraph:
            ``(21) Disclosure of certain return information for 
        purposes of employer data-sharing program regarding mismatched 
        social security account numbers.--
                    ``(A) In general.--Upon written request of the 
                Secretary of Homeland Security to the Commissioner of 
                Social Security under the employer data-sharing program 
                established under subparagraph (I) of section 205(c)(2) 
                of the Social Security Act, information described in 
                such subparagraph relating to any employer shall be 
                disclosed to such Secretary in accordance with the 
                regulations prescribed under such program.
                    ``(B) Restriction on disclosure.--Information 
                disclosed under subparagraph (A) may be used by 
                officers and employees of the Department of Homeland 
                Security only for the purposes of, and to the extent 
                necessary in, the employer data-sharing program 
                established under section 205(c)(2)(I) of the Social 
                Security Act.''.
            (2) Records of inspection and disclosure.--
                    (A) Exemption for secretary of the treasury from 
                system or recordkeeping.--Subparagraph (A) of section 
                6103(p)(3) of such Code (relating to system of 
                recordkeeping) is amended by striking ``or (18)'' and 
                inserting ``(18), or (21)''.
                    (B) Department of homeland security required to 
                safeguard information.--Paragraph (4) of section 
                6103(p) of such Code (relating to safeguards) is 
                amended by striking ``or (17)'' and inserting ``(17), 
                or (21)''.
                    (C) Procedures required of department of homeland 
                security upon completion of use of information.--Clause 
                (ii) of section 6103(p)(4)(F) of such Code (relating to 
                procedures upon completion of use of returns or return 
                information) is amended by striking ``or (17)'' and 
                inserting ``(17), or (21)''.
    (c) Effective Date.--The Secretary of Homeland Security shall 
establish the employer data-sharing program described in section 
205(c)(2)(I) of the Social Security Act (added by this section) not 
later than 90 days after the date of the enactment of this Act.
                                 <all>