; and (B) an alien who is absent from the United States due to active service in the armed forces has not abandoned the alien’s residence in the United States during the period of such service. (e) Citizenship requirement (1) In general Except as provided in paragraph (2), the status of a conditional permanent resident shall not have the conditional basis for permanent residency removed or be adjusted to permanent resident status unless the alien demonstrates that the alien satisfies the requirements of section 312(a) of the Immigration and Nationality Act ( 8 U.S.C. 1423(a) ). (2) Exception Paragraph (1) shall not apply to an alien who is unable because of a physical or developmental disability or mental impairment to meet the requirements of such paragraph. (f) Payment of Federal taxes (1) In general Not later than the date on which an application is filed under subsection (a) for adjustment of status, the alien shall satisfy any applicable Federal tax liability due and owing on such date. (2) Applicable Federal tax liability For purposes of paragraph (1), the term applicable Federal tax liability means liability for Federal taxes imposed under the Internal Revenue Code of 1986, including any penalties and interest thereon. (g) Submission of biometric and biographic data The Secretary of Homeland Security may not adjust the status of an alien under this section unless the alien submits biometric and biographic data, in accordance with procedures established by the Secretary. The Secretary shall provide an alternative procedure for applicants who are unable to provide such biometric or biographic data because of a physical impairment. (h) Background checks (1) Requirement for background checks The Secretary of Homeland Security shall utilize biometric, biographic, and other data that the Secretary determines appropriate— (A) to conduct security and law enforcement background checks of an alien applying for adjustment of status under this section