; and (3) in subparagraph (d)(2)(G), by inserting section 162(c)(4) of the Internal Revenue Code of 1986 or after or enforcement of . (d) Availability of information (1) In general The Commissioner of Social Security, the Secretary of the Department of Homeland Security, and the Secretary of the Treasury, shall jointly establish a program to share information among such agencies that may or could lead to the identification of unauthorized aliens (as defined under section 274A(h)(3) of the Immigration and Nationality Act), including any no-match letter, any information in the earnings suspense file, and any information in the investigation and enforcement of section 162(c)(4) of the Internal Revenue Code of 1986. (2) Disclosure by Secretary of the Treasury (A) In general Subsection (i) of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (9) Payment of wages to unauthorized aliens Upon request from the Commissioner of the Social Security Administration or the Secretary of the Department of Homeland Security, the Secretary shall disclose to officers and employees of such Administration or Department— (A) taxpayer identity information of employers who paid wages with respect to which a deduction was not allowed by reason of section 162(c)(4), and (B) taxpayer identity information of individuals to whom such wages were paid, for purposes of carrying out any enforcement activities of such Administration or Department with respect to such employers or individuals. . (B) Recordkeeping Paragraph (4) of section 6103(p) of such Code is amended— (i) by striking (5), or (7) in the matter preceding subparagraph (A) and inserting (5), (7), or (9) , and (ii) by striking (5) or (7) in subparagraph (F)(ii) and inserting (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