109 HR 6183 IH: No Match Immigration Enforcement Act U.S. House of Representatives 2006-09-26 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 109th CONGRESS 2d Session H. R. 6183 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.

1.

Short title

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

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.