Summary: GAO discussed proposed immigration reform legislation. GAO believes that provisions that would: (1) require the issuance of work authorization cards to U.S. citizens and authorized aliens would add to the complexity of the current system for verifying work eligibility; (2) require that employers violating employer sanction provisions be assessed at least one civil monetary penalty before imposition of criminal penalties would reduce the U.S. attorney's discretionary authority to seek criminal indictments; (3) expand employment discrimination protections would better protect employees from such forms of working condition discrimination as wage reduction or extension of working hours; (4) authorize the transfer of emergency funds to reimburse localities for the costs of assisting political refugees should include controls to ensure the appropriate use of funds and adequate documentation of the organizations receiving those funds; (5) eliminate the 1-year deadline for temporary residents to apply for permanent residence does not fully address penalties, filing requirements, or eligibility criteria; and (6) expand the use of State Legalization Impact Assistance Grant funds to include education, outreach, and enforcement efforts would help to increase employers' understanding of employment discrimination provisions.