; or (II) an individual who is or will be an H–1B nonimmigrant shall receive priority or a preference in the hiring process for such position. (ii) The employer has not primarily recruited individuals who are or who will be H–1B nonimmigrants to fill such position. (I) If the employer, in a previous period specified by the Secretary, employed one or more H–1B nonimmigrants, the employer shall submit to the Secretary the Internal Revenue Service Form W–2 Wage and Tax Statements filed by the employer with respect to the H–1B nonimmigrants for such period. . (c) Additional requirement for new H–1B petitions (1) In general Section 212(n)(1) of the Immigration and Nationality Act ( 8 U.S.C. 1182(n)(1) ), as amended by subsection (b), is further amended by inserting after subparagraph (I), the following: (J) (i) If the employer employs 50 or more employees in the United States, the sum of the number of such employees who are H–1B nonimmigrants plus the number of such employees who are nonimmigrants described in section 101(a)(15)(L) does not exceed 50 percent of the total number of employees. (ii) Any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of the Internal Revenue Code of 1986 shall be treated as a single employer for purposes of clause (i). . (2) Rule of construction Nothing in subparagraph (J) of section 212(n)(1) of the Immigration and Nationality Act ( 8 U.S.C. 1182(n)(1) ), as added by paragraph (1), may be construed to prohibit renewal applications or change of employer applications for H–1B nonimmigrants employed by an employer on the date of the enactment of this Act. (3) Application The amendment made by this subsection shall apply with respect to an employer commencing on the date that is 180 days after the date of the enactment of this Act. (d) Labor condition application fee Section 212(n) of the Immigration and Nationality Act ( 8 U.S.C. 1182(n) ), as amended by section 3(a), is further amended by adding at the end the following: (7) (A) The Secretary of