; or (ii) to contest or appeal, other than on the basis of an application for asylum, any action for removal of the alien. (10) Tax responsibilities An employer shall comply with all applicable Federal, State, and local tax laws with respect to each State-sponsored nonimmigrant employed by the employer. (11) Labor and tax laws State-sponsored nonimmigrants shall be subject to all Federal, State, and local laws regarding taxation, employment, or hiring of persons in the State. (12) Federal public benefits (A) In general State-sponsored nonimmigrants— (i) are not entitled to the premium assistance tax credit authorized under section 36B of the Internal Revenue Code of 1986; (ii) shall be subject to the rules applicable to individuals who are not lawfully present set forth in subsection (e) of such section; and (iii) (I) shall not be allowed any credit under section 24 or 32 of the Internal Revenue Code of 1986; and (II) in the case of a joint return, no credit shall be allowed under either such section if both spouses are State-sponsored nonimmigrants. (B) Employer fee For purposes of subsections (a)(2) and (b)(1)(B) of 4980H of the Internal Revenue Code of 1986, a State-sponsored nonimmigrant shall be treated as a full-time employee certified as having enrolled in a qualified health plan with respect to which an applicable premium tax credit or cost-sharing reduction is allowed or paid with respect to the employee. (C) Other benefits Notwithstanding any other provision of law, a State-sponsored nonimmigrant shall not be eligible for— (i) any assistance or benefits provided under a State program funded under the temporary assistance for needy families program under part A of title IV of the Social Security Act ( 42 U.S.C. 601 et seq.)