; and (2) in paragraph (3), by inserting after subsections (a)(5)(A) and (s)(1)(A)(i)(II) the following: of this section and section 218A(j)(2)(B)(ii) . 110. Portability of H–2C status Section 214(n)(1) of the Immigration and Nationality Act ( 8 U.S.C. 1184(n)(1) ) is amended by inserting after section 101(a)(15)(H)(i)(b) the following: or 101(a)(15)(H)(ii)(c) . 111. Collection of taxes For purposes of chapters 2, 3, 21 and 23 of the Internal Revenue Code of 1986, any remuneration paid by any person to an individual for services as an H–2C worker shall be treated in the same manner as wages with respect to employment of such individual. Notwithstanding any other provision of law, an H–2C worker shall be ineligible for any benefit payable under title XVIII of the Social Security Act. 112. Effective dates; regulations; defined terms (a) In general Sections 102 and sections 104 through 106 of this title, subsections (a) and (c) through (f) of section 103 of this title, and the amendments made by the sections, shall take effect on the date on which the Secretary issues the rules under paragraph (3), and the Secretary of Homeland Security shall accept petitions pursuant to section 218A of the Immigration and Nationality Act, as inserted by this title, beginning no later than that date. Sections 107 and 109 of this title shall take effect on the date of the enactment of this Act. (b) At-Will employment Section 103(b) of this Act and the amendments made by that subsection shall take effect when— (1) it becomes unlawful for all persons or other entities to hire, or to recruit or refer for a fee, for employment in the United States an individual (as provided in section 274A(a)(1) of the Immigration and Nationality Act ( 8 U.S.C. 1324a(a)(1) )) without using the verification system set forth in section 274A(d) of such Act, as amended by section 203 of title II, to seek verification of the employment eligibility of an individual