Among those who will be cleared of past crimes under the Senate's proposed immigration-reform bill would be the businesses that have employed the estimated 10 million illegal aliens eligible for citizenship and that provided the very "magnet" that drew them here in the first place. Buried in the more than 600 pages of legislation is a section titled "Employer Protections," which states: "Employers of aliens applying for adjustment of status under this section shall not be subject to civil and criminal tax liability relating directly to the employment of such alien." Supporters of the legislation insist that such provisions do...