of an individual who is prohibited from engaging in employment in the United States. . (2) Effective date The amendment made by this subsection shall apply to all taxable years ending after the date of the enactment of this Act. (d) Fees for filing a tax return using an ITIN (1) In general Section 6109(i) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Fee for filing tax return using an ITIN (A) In general In the case of any individual income tax return filed by a taxpayer residing in the United States, the Secretary shall require the taxpayer to pay a fee for each such return filed in an amount equal to the product of— (i) the total number of individuals included on such return (including any spouse or dependent of the taxpayer) with respect to whom an individual taxpayer identification number has been issued, multiplied by (ii) $300. (B) Exception Subparagraph (A) shall not apply to any individual who has reported to the Secretary that their social security number has been subject to theft, misuse, or misappropriation by another person. . (2) Effective date The amendment made by this subsection shall apply to returns the due date for which (determined without regard to extensions) is after the date of the enactment of this Act. (e) Ensuring validity of Social Security numbers (1) In general Section 6109 of the Internal Revenue Code of 1986 is amended by inserting after subsection (d) the following new subsection: (e) Confirmation of Social Security numbers For purposes of paragraphs (1) and (3) of subsection (a), the Secretary, in coordination with the Commissioner of Social Security, shall verify that any social security account number submitted by a person, or with respect to another person, in any return, statement, or other document is— (1) the correct social security account number as issued to such person by the Commissioner of Social Security, and (2) valid and otherwise unexpired as of the date of submission of such return, statement, or other