Sec. 407. Employer protections
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Employers of aliens applying for conditional nonimmigrant or conditional nonimmigrant dependent classification or adjustment of status under section 401 or 402 shall not be subject to civil and criminal tax liability relating directly to the employment of such alien before receiving employment authorization under this subtitle. Employers that provide unauthorized aliens with copies of employment records or other evidence of employment pursuant to an application for conditional nonimmigrant or conditional nonimmigrant dependent classification or adjustment of status under section 401 or 402 or any other application or petition pursuant to any other immigration law, shall not be subject to civil and criminal liability under section 274A of the Immigration and Nationality Act ( 8 U.S.C. 1324a ) for employing such unauthorized aliens.
Nothing in this section may be used to shield an employer from liability under section 274B of the Immigration and Nationality Act ( 8 U.S.C. 1324b ) or any other labor or employment law.
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