; and (6) has satisfied any applicable Federal tax liability. (b) Previous waivers For purposes of this section, any ground of inadmissibility under section 212(a) that was previously waived for a noncitizen, or made inapplicable under any section of this Act, shall not apply. (c) Demonstration of compliance An applicant may demonstrate compliance with subsection (a)(6) by submitting appropriate documentation, in accordance with regulations promulgated by the Secretary, in consultation with the Secretary of the Treasury. (d) Applicable Federal tax liability defined In this section, the term applicable Federal tax liability means all Federal income taxes assessed in accordance with section 6203 of the Internal Revenue Code of 1986. . (b) Technical and conforming amendments (1) Table of contents The table of contents for the Immigration and Nationality Act ( 8 U.S.C. 1101 et seq. ), as amended by section 1101, is further amended by inserting after the item relating to section 245B the following: Sec. 245C. Adjustment of status of lawful prospective immigrants. . (2) Definition of lawful permanent resident Section 101(a) of the Immigration and Nationality Act ( 8 U.S.C. 1101(a) ), as amended by section 1101, is further amended by adding at the end the following: (55) Lawful permanent resident The term lawful permanent resident means a noncitizen lawfully admitted for permanent residence. . 1103. The Dream Act (a) In general Chapter 5 of title II of the Immigration and Nationality Act ( 8 U.S.C. 1255 et seq. ), as amended by section 1102, is further amended by inserting after section 245C the following: 245D. Adjustment of status for certain noncitizens who entered the United States as children (a) Requirements Notwithstanding any other provision of law, the Secretary may grant lawful permanent resident status to a noncitizen if the noncitizen— (1) satisfies the eligibility requirements set forth in section 245G(b), including all criminal and national security background checks and the payment of all applicable fees