(9) Levy In addition to other taxes, there is hereby imposed on the income of every participant a tax equal to 1.5 percent of the adjusted gross income (as defined in section 3121(a) of the Internal Revenue Code of 1986) received by the individual with respect to employment (as defined in section 3121(b) the Internal Revenue Code of 1986). The participant shall comply with the requirements of section 9512 of the Internal Revenue Code of 1986. Any tax collected under this paragraph shall be deposited in the Immigration Infrastructure Fund established in section 1213. (10) Exemption from certain payroll taxes A participant shall not be liable for any tax under section 3101 or 3102 of the Internal Revenue Code of 1986. (c) Authorizing participants approved To participate in the Dignity Program To enlist in the armed forces (1) Waiver Under this provision, for any individual in the Dignity program that enlists in the Armed Forces, the conditions outlined in subsection (b) shall be waived during their service. (2) Completion of term of enlistment Upon completion of a term of enlistment, the requirements of the Dignity Program shall be satisfied for that individual, and that individual shall be eligible to adjust to lawful permanent resident status through the Armed Forces. (d) Violations If a participant violates a condition under subsection (b), the Secretary may at the Secretary’s discretion, waive enforcement of minor violations including late fees, take extenuating circumstances into effect, or consider factors of undue hardship, but in all other cases, the Secretary shall initiate removal proceedings. In such proceedings, the immigration judge may make a determination as to whether to order removal or to issue an order modifying the conditions of that participant’s participation in the Dignity Program. 24005. Completion (a) In general Upon satisfying the conditions set forth in subsection (b) and thereby successfully completing the Dignity Program, the participant may choose— (1) to receive Dignity status under