‘(1) USE OF EMPLOYMENT RECORDS.—Copies
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of employment records or other evidence of employ-
2
ment provided by an alien or by an alien’s employer
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in support of an alien’s application for registered
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provisional immigrant status under section 245B
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may not be used in a civil or criminal prosecution
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or investigation of that employer under section 274A
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or the Internal Revenue Code of 1986 for the prior
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unlawful employment of that alien regardless of the
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adjudication of such application or reconsideration
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by the Secretary of Homeland Security of such
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alien’s prima facie eligibility determination. Employ-
12
ers that provide unauthorized aliens with copies of
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employment records or other evidence of employment
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pursuant to an application for registered provisional
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immigrant status shall not be subject to civil and
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criminal liability pursuant to section 274A for em-
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ploying such unauthorized aliens.
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‘‘(2) LIMIT ON APPLICABILITY.—The protec-
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tions for employers and aliens under paragraph (1)
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shall not apply if the aliens or employers submit em-
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ployment records that are deemed to be fraudulent.
Can someone explain the above?