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

Amends the Immigration and Nationality Act to authorize the Department of Homeland Security (DHS) to use an employer's failure to timely resolve discrepancies with the Social Security Administration (SSA) after receiving a "no match" notice as evidence that the employer violated unlawful employment provisions under such Act.

Provides that an employee's firing by an employer having constructive knowledge that the employee is not authorized to work in the United States based on SSA notice that the name and number provided by the employee do not match, and cannot be corrected to match, SSA records shall not be considered an unfair immigration-related employment practice.

Amends the Internal Revenue Code to direct SSA to provide DHS with certain "no match" information.