Immigration Restructuring and Accountability Act of 1999

Transfers all functions, personnel, and funding from the Commissioner of the Immigration and Naturalization Service to the Director.

Establishes within the Bureau: (1) the Office of Immigration Adjudication, consisting of the Division of Adjudications, the Division of Refugees, Asylum, Parole, and Humanitarian Affairs, and the Division of Community Relations; (2) the Office of Immigration Enforcement, consisting of the Border Patrol Division, the Division of Removal, the Division of Intelligence and Investigations, and the Division of Community Relations; (3) the Office of Prehearing Services, consisting of the Division of Detention, the Division of Alternatives to Detention, the Division of Prehearing Services, and the Division of Community Relations; and (4) the Office of Shared Services. Sets forth related operating and administrative provisions.

(Sec. 105) Provides for the transfer and allocation of personnel and appropriations from the Department of Justice to the Bureau.

(Sec. 106) States that nothing in this Act shall be construed to limit the authorities of the Secretary of State and agents of the Department of State and the Foreign Service to investigate illegal passport or visa activities.

(Sec. 107) Directs the Attorney General to submit an implementation plan, which shall address management and other specified issues, within one year of enactment of this Act.

Title II: Amendments to Immigration and Nationality Act - Amends the Immigration and Nationality Act to eliminate the restriction that only aliens with preference petitions or labor certifications filed by January 14, 1998, are eligible to adjust to permanent resident status without leaving the United States if they entered without inspection or fall within one of other specified classes (including aliens accepting unauthorized employment and aliens not maintaining legal nonimmigrant status). States that such amendment shall be effective as if included in the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119).

(Sec. 202) States that Congress finds that U.S. policy is generally to fund nationality and naturalization activities through appropriations Acts.

Amends the Immigration and Nationality Act to prohibit the imposition of fees on asylum or refugee applicants.

Revises adjudication and naturalization fee provisions to replace the current Treasury Immigration Examinations Fee Account with separate Treasury accounts for: (1) fees imposed for lack of appropriations (Naturalization Fee Account); (2) immigrant and nonimmigrant petition fees (Immigrant and Nonimmigrant Fee Account); (3) port of entry fees (Admission Fee Account); (4) other immigration adjudication fees (Miscellaneous Adjudication Fee Account); and (5) specified status adjustment fees (Application Fee Account). Sets forth: (1) a special rule for services provided without charge; (2) prohibited fee uses; and (3) reporting requirements.

Title III: General Policy Against Detention of Asylum Seekers - States that Congress finds that U.S. policy is generally not to detain asylum seekers who have established a credible fear of persecution.

(Sec. 301) Directs the Attorney General to develop alternatives to detention of asylum seekers, including: (1) noninstitutional settings for minors and a prohibition on their placement in adult facilities; (2) supervised or unsupervised release; (3) supervised shelters or group homes; and (4) alternatives to criminal detention.

Title IV: General Provisions - Sets forth effective dates for specified provisions of this Act.