(5), (7), or (9) . (e) Effective date (1) Except as provided in paragraph (2), this Act and the amendments made by this Act shall take effect on the date of the enactment of this Act. (2) The amendments made by subsections (a) and (b) shall apply to taxable years beginning after December 31, 2017. 3. Modification of E-Verify Program (a) Making permanent Subsection (b) of section 401 of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 ( 8 U.S.C. 1324a note) is amended by striking the last sentence. (b) Application to current employees (1) Voluntary election The first sentence of section 402(a) of such Act is amended to read as follows: Any person or other entity that conducts any hiring (or recruitment or referral) in a State or employs any individuals in a State may elect to participate in the E-Verify Program. . (2) Benefit of rebuttable presumption Paragraph (1) of section 402(b) of such Act is amended by adding at the end the following: If a person or other entity is participating in the E-Verify Program and obtains confirmation of identity and employment eligibility in compliance with the terms and conditions of the program with respect to individuals employed by the person or entity, the person or entity has established a rebuttable presumption that the person or entity has not violated section 274A(a)(2) with respect to such individuals. . (3) Scope of election Subparagraph (A) of section 402(c)(2) of such Act is amended to read as follows: (A) In general Any electing person or other entity may provide that the election under subsection (a) shall apply (during the period in which the election is in effect)— (i) to all its hiring (and all recruitment or referral)