; (B) the requirements for maintaining such conditional permanent resident status; and (C) the requirements to have the conditional basis of such status removed. (b) Annual review (1) In general The Secretary of Homeland Security shall annually review the status of each alien receiving conditional permanent resident status under subsection (a) and shall require from the alien proof or evidence of— (A) ongoing employment in the occupation for which the alien was granted a conditional employment-based visa by an employer that has complied with the requirements under section 204(a)(1)(M); (B) the payment of all applicable income and Social Security taxes; (C) at the first annual review— (i) a filing with the Department of Labor on the alien’s behalf of an Application for Permanent Employment Certification, if such certification is required for the alien to satisfy the requirements for immigrant classification under paragraph (1), (2), or (3) of section 203(b); or (ii) a filing with the Department of Homeland Security on the alien’s behalf of an Immigrant Petition for Alien Worker, if such certification is not required for the alien to satisfy the requirements for immigrant classification under paragraph (1), (2), or (3) of section 203(b); (D) at the second annual review, a filing with the Department of Homeland Security on the alien’s behalf of an Immigrant Petition for Alien Worker, unless a pending Application for Permanent Employment Certification prevents the filing of an Immigrant Petition for Alien Worker on the alien’s behalf