SEC. 3. TAX, WITHHOLDING, AND

REPORTING OBLIGATIONS SUBJECT TO VCAP

The defects for which an eligible organization may make a submission under VCAP are:

(1) Failure to pay the correct amount of social security and Medicare excise taxes imposed on employers with respect to wages paid to alien individuals (§ 3111(a) and § 3111(b) of the Code);

(2) Failure to withhold or pay the correct amount of social security and Medicare taxes imposed on employees with respect to wages paid to alien individuals (§ 3101(a) and § 3101(b) of the Code);

(3) Failure to withhold or pay the correct amount of income taxes on wages paid to alien individuals (§ 3402 of the Code);

(4) Failure to withhold or pay the correct amount of income taxes on scholarships, fellowships and grants paid to nonresident alien individuals (§§ 1441—1464 of the Code);

(5) Failure to withhold or pay the correct amount of taxes on compensation for independent personal services paid to nonresident alien individuals (§§ 1441— 1464 of the Code);

(6) Failure to withhold or pay the correct amount of taxes on royalties or other types of taxable income paid to nonresident alien individuals (§§ 1441–1464 of the Code); and

(7) Failure to report the correct amount of any or all of the taxes listed above (§§ 1441–1464 and 6011 of the Code).