may be affected under one of the many tax treaties to which the United States i a party. Also, an alien employed in the United States by a foreign country or inter national organization also may be exempt from taxation on income from that em ployment either under treaty or pursuant to reciprocal practice. Resident aliens along with nonresidents, are exempt from taxation of scholarships and grants paid by a foreign source.

3. REQUIRED FILING OF RETURNS.-Section 6851(d)(1) of the Internal Revenue Code of 1986 provides that "[s]ubject to such exceptions as may, by regulation, be prescribed by the Secretary (of the Treasury] . . . ̊ (1) [n]o alien shall depart from the United States unless he first procures from the Secretary a certificate that he has complied with all obligations imposed upon him by the income tax laws." In addition, section 6039E of the Code requires each alien who applies to be an immigrant to include, with the application, the alien's taxpayer identification number and information on recent tax filings.

K. LICENSE RESTRICTIONS

1. ATOMIC ENERGY ACT OF 1954.-Under sections 103d. and 104d. of the Act (42 U.S.C. 2133(d), 2134(d)), aliens cannot hold licenses for the commercial, medical, or industrial use of nuclear material.

2. U.S. VESSELS.-Only U.S. citizens may serve as masters, chief engineers, or officers in charge of a deck watch or engineering watch on U.S. documented vessels (46 U.S.C. 8103(a)). Additionally, there are mandatory citizenship percentages for the crews of documented vessels. Subject to exceptions and waivers, all unlicensed seamen on a documented vessels must be citizens or permanent resident aliens, the maximum number of permanent residents being capped at 25 percent (46 U.S.C. 8103(b)). Separate provisions require that all unlicensed seamen on fishing, fish processing, or fish tender vessels be U.S. citizens, aliens lawfully admitted for permanent residents, or aliens allowed to be employed under the INA (46 U.Š.C. 8103(i)), the maximum number of seamen not either citizens or permanent residents being capped at 25 percent. The citizenship levels for vessels benefiting from a construction or operating differential subsidy are 100 percent on departure for nonpassenger vessels and 90 percent on departure for passenger vessels (46 U.S.C. 8103(c), (d)).

3. BROADCAST AND COMMON CARRIER LICENSES.-Section 310(b) of the Communications Act of 1934 (47 U.S.C. 310(b)) prohibits the issuance of broadcast, common carrier, or aeronautical fixed or en route radio station licenses to aliens and section 303(1)(1) of the Act (47 U.S.C. 303(1)(1)) generally limits operator's licenses to persons eligible to work in the United States. Separate provisions (47 U.S.C. 303(1)(3), 310(c)) permit allowing aliens licensed abroad as amateur radio operators to operate in the United States the amateur radio stations licensed by their governments.

4. AIRLINE PILOTS.-Under section 602(b) of the Federal Aviation Act of 1958 (49 U.S.C. App. 1422(b)), the Secretary of Transportation has the discretionary authority to prohibit or restrict the issuance to aliens of airline transport pilot licenses. 5. CUSTOMS BROKERS.—Aliens may not be licensed as customs brokers (19 U.S.C. 1641(b)).

L. EMERGENCY ASSISTANCE

The Emergency Supplemental Appropriations and Rescissions, 1994 (P.L. 103– 211, 108 Stat. 40, Feb. 12, 1994) provided funds primarily for disaster relief related to the January 1994 California earthquake, earlier flooding in the Midwest, and other natural disasters. Section 403 of that Act provides as follows:

PROHIBITION OF BENEFITS FOR INDIVIDUALS NOT LAWFULLY WITHIN THE UNITED

STATES

SEC. 403. None of the funds made available in this Act may be used to provide any benefit or assistance to any individual in the United States when it is known to a Federal entity or official to which the funds are made available that—

(1) the individual is not lawfully within the United States;

(2) the direct Federal assistance or benefit to be provided is other than search and rescue; emergency medical care; emergency mass care; emergency shelter; clearance of roads and construction of temporary bridges necessary to the performance of emergency tasks and essential community services; warning of further risks or hazards; dissemination of public information and assistance regarding health and safety measures; the provision of food, water, medicine,

and other essential needs, including movement of supplies or persons; and reduction of immediate threats to life, property and public health and safety;

(3) temporary housing assistance provided in this Act may be made available to individuals and families for a period of up to 90 days without regard to the requirements of subsection (4);

(4) immediately upon the enactment of this Act, other than for the purposes set forth in subsections (2) and (3) of this section, any Federal entity or official who makes available funds under this Act shall take reasonable steps to determine whether any individual or company seeking to obtain such funds is lawfully within the United States;

(5) in no case shall such Federal entity, official or their agent discriminate against any individual with respect to filing, inquiry, or adjudication of an application for funding on the bases of race, color, creed, handicap, religion, sex, sexual orientation, national origin, citizenship status or form of lawful immigration status; and

(6) the implementation of this section shall not require the publication or implementation of any intervening regulations.

M. ASSISTANCE FOR UNDOCUMENTED IMMIGRANTS

§511 of Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1995 (P.L. 103–333, Sept. 30, 1994, 108 Stat. 2573) provides as follows:

SEC. 511. None of the funds appropriated or otherwise made available under this Act may be obligated in violation of existing Federal law or regulation already prohibiting such benefit or assistance. None of the funds appropriated under this Act may be used by any Federal official, or any State or local official, to induce undocumented immigrants to apply for Federal benefits for which such officials know or should know such undocumented immigrants are not eligible. In no case, however, shall Federal, State, or local officials be penalized for efforts to ensure that eligible persons are not excluded from participation in, denied the benefits of, or subjected to discrimination by any program receiving funds under this Act, on the grounds of race, color, or national origin-based traits, including language. Each Štate agency and each other entity administering a program under which verification of immigration status is required by section 121 of the Immigration Reform and Control Act of 1986 shall participate in the system for the verification of such status established by the Commissioner of the Immigration and Naturalization Service pursuant to section 121(c) of that Act, unless an alternative system is available and employed for such purposes which is found to meet the criteria for waiver under section 121(c)(4).

N. MISCELLANEOUS

1. JURY DUTY.-Aliens may not serve on Federal juries (28 U.S.C. 1865(b)(1)). 2. FEDERAL PRIVACY ACT.-Under section 552a(a)(2) of title 5, United States Code, only citizens and lawful permanent resident aliens are entitled to rights under the Privacy Act.

3. POLITICAL CONTRIBUTIONS.-Aliens not lawfully admitted for permanent residence are prohibited from making contributions to U.S. political campaigns (section 319 of the Federal Elections Campaign Act of 1971, 2 U.S.C. 441e).

4. PUBLIC WORKS PROJECT GRANTS.-Grants for certain local public works projects are conditioned on the applying State or local government certifying that no contract will be granted to a contractor who will employ illegal aliens on the project (42 U.S.C. 6705(e)(2)).

5. MILITARY AVIATION CONTRACTS.-Absent the consent of the Secretary of the appropriate military department, an alien employee of a contractor furnishing or constructing aircraft, aircraft parts, or aeronautical accessories may not have access to plans or specifications for the contracted items or participate in trials under the contract (10 U.S.C. 2279).

6. RELATIONSHIP WITH PUBLIC HEALTH SERVICE.-The Public Health Service Act provides in sections 322, 325, and 2602 (42 U.S.C. 249, 252, 300aaa-1) for cooperative arrangements between the Public Health Service and the Immigration and Naturalization Service in the use of their hospitals and in the medical inspection of aliens within and outside the United States.

7. CITIZENSHIP DAY (SEPTEMBER 17TH).-September 17th of each year is designated as "Citizenship Day" under the first section of the Act of Feb. 29, 1952 (36

U.S.C. 153), with a Presidential proclamation and appropriate ceremonies in schools, churches, and other suitable places.

O. BRACERO PROGRAM (EXPIRED DECEMBER 31, 1964)

[HISTORICAL NOTE.-The so-called "Bracero" program derived from agricultural exchange programs operated under Executive agreements between the United States and Mexico before and during World War II. In Public Law 78 (Act of July 12, 1951), Congress amended the Agricultural Act of 1949 by adding a new title V; this provided a statutory basis for the importation of agricultural workers from Mexico. This title was first intended to apply to employment only up to December 31, 1953, but was extended several times by Congress until it expired on December 31, 1964. This title, previously codified as subchapter IV of chapter 35A of title 7, United States Code, is shown below. For further information on this and other temporary worker programs, see "Temporary Worker Programs: Background and Issues", Senate Judiciary Committee Print (February 1980).]

TITLE V-AGRICULTURAL WORKERS

SEC. 501. For the purpose of assisting in such production of agricultural commodities and products as the Secretary of Agriculture deems necessary, by supplying agricultural workers from the Republic of Mexico (pursuant to arrangements between the United States and the Republic of Mexico or after every practicable effort has been made by the United States to negotiate and reach agreement on such arrangements), the Secretary of Labor is authorized

(1) to recruit such workers (including any such workers who have resided in the United States for the preceding five years, or who are temporarily in the United States under legal entry);

(2) to establish and operate reception centers at or near the places of actual entry of such workers into the continental United States for the purpose of receiving and housing such workers while arrangements are being made for their employment in, or departure from, the continental United States;

(3) to provide transportation for such workers from recruitment centers outside the continental United States to such reception centers and transportation from such reception centers to such recruitment centers after termination of employment;

(4) to provide such workers with such subsistence, emergency medical care, and burial expenses (not exceeding $150 burial expenses in any one case) as may be or become necessary during transportation authorized by paragraph (3) and while such workers are at reception centers;

(5) to assist such workers and employers in negotiating contracts for agricultural employment (such workers being free to accept or decline agricultural employment with any eligible employer and to choose the type of agricultural employment they desire, and eligible employers being free to offer agricultural employment to any workers of their choice not under contract to other employers);

(6) to guarantee the performance by employers of provisions of such contracts relating to the payment of wages or the furnishing of transportation. SEC. 502. No workers shall be made available under this title to any employer unless such employer enters into an agreement with the United States

(1) to indemnify the United States against loss by reason of its guaranty of such employer's contracts;

(2) to reimburse the United States for essential expenses incurred by it under this title, except salaries and expenses of personnel engaged in compliance activities, in amounts not to exceed $15 per worker; and

(3) to pay to the United States, in any case in which a worker is not returned to the reception center in accordance with the contract entered into under section 501(5), an amount determined by the Secretary of Labor to be equivalent to the normal cost to the employer of returning other workers from the place of employment to such reception center, less any portion thereof required to be paid by other employers: Provided, however, That if the employer can establish to the satisfaction of the Secretary of Labor that the employer has provided or paid to the worker the cost of return transportation and subsistence from the place of employment to the appropriate reception center, the Secretary under such regulations as he may prescribe may relieve the employer of his obligation to the United States under this subsection.

SEC. 503. No workers recruited under this title shall be available for employment in any area unless the Secretary of Labor has determined and certified that (1) sufficient domestic workers who are able, willing, and qualified are not available at the time and place needed to perform the work for which such workers are to be employed, (2) the employment of such workers will not adversely affect the wages and working conditions of domestic agricultural workers similarly employed, and (3) reasonable efforts have been made to attract domestic workers for such employment at wages, standard hours of work, and working conditions comparable to those offered to foreign workers. In carrying out the provision of clauses (1) and (2) of this section, provision shall be made for consultation with agricultural employers and workers for the purpose of obtaining facts relevant to the supply of domestic farm workers and the wages paid such workers engaged in similar employment. Information with respect to certifications under clause (1) and (2) shall be posted in the appropriate local public employment offices and such other public places as the Secretary may require. SEC. 504. No workers recruited under this title shall be made available to any employer or permitted to remain in the employ of any employer

(1) for employment in other than temporary or seasonal occupations, except in specific cases when found by the Secretary of Labor necessary to avoid undue hardship; or

(2) for employment to operate or maintain power-driven self-propelled harvesting, planting, or cultivating machinery, except in specific cases when found by the Secretary of Labor necessary for a temporary period to avoid undue hardship.

SEC. 505. Workers recruited under this title who are not citizens of the United States shall be admitted to the United States subject to the immigration laws (or if already in, for not less than the preceding five years or by virtue of legal entry, and otherwise eligible for admission to, the United States may, pursuant to arrangements between the United States and the Republic of Mexico, be permitted to remain therein) for such time and under such conditions as may be specified by the Attorney General but, notwithstanding any other provision of law or regulation, no penalty bond shall be required which imposes liability upon any person for the failure of any such worker to depart from the United States upon termination of employment: Provided, That no workers shall be made available under this title to, nor shall any workers made available under this title be permitted to remain in the employ of, any employer who has in his employ any Mexican alien when such employer knows or has reasonable grounds to believe or suspect or by reasonable inquiry could have ascertained that such Mexican alien is not lawfully within the United States.

SEC. 506. (a) Section 210(a)(1) of the Social Security Act, as amended, is amended by adding at the end thereof a new subparagraph as follows:

"(C) Service performed by foreign agricultural workers under contract entered into in accordance with title V of the Agricultural Act of 1949, as amended."

(b) Workers recruited under the provisions of this title shall not be subject to the head tax levied under section 2 of the Immigration Act of 1917 (8 U.S.C. 132). (c) Workers recruited under the provisions of this title shall not be subject to any Federal or State tax levied to provide illness or disability benefits for them. SEC. 507. For the purposes of this title, the Secretary of Labor is authorized

(1) to enter into agreements with Federal and State agencies; to utilize (pursuant to such agreements) the facilities and services of such agencies, and to allocate or transfer funds or otherwise to pay or reimburse such agencies for expenses in connection therewith;

(2) to accept and utilize voluntary and uncompensated services; and

(3) when necessary to supplement the domestic agricultural labor force, to cooperate with the Secretary of State in negotiating and carrying out agreements or arrangements relating to the employment in the United States, subject to the immigration laws, of agricultural workers from the Republic of Mex

SEC. 508. For the purposes of this title

(1) The term "agricultural employment" includes services or activities included within the provisions of section 3(f) of the Fair Labor Standards Act of 1938, as amended, or section 1426(h) of the Internal Revenue Code [of 1954], as amended.

(2) The term "employer" shall include an association, or other group, of employers, but only if (A) those of its members for whom workers are being obtained are bound, in the event of its default, to carry out the obligations under

taken by it pursuant to section 502, or (B) the Secretary determines that such individual liability is not necessary to assure performance of such obligations. SEC. 509. Nothing in this Act shall be construed as limiting the authority of the Attorney General, pursuant to the general immigration laws, to permit the importation of aliens of any nationality for agricultural employment as defined in section 508, or to permit any such alien who entered the United States legally to remain for the purpose of engaging in such agricultural employment under such conditions and for such time as he, the Attorney General, shall specify.

SEC. 510. No workers will be made available under this title for employment after December 31, 1964.