Sec. 283. Disclosures to identify tax receivables not eligible for collection pursuant to qualified tax collection contracts
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/bill/116/hr/133/eah/section-283A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 1106 of the Social Security Act ( 42 U.S.C. 1306 ) is amended by adding at the end the following: Notwithstanding any other provision of this section, the Commissioner of Social Security shall enter into an agreement with the Secretary of the Treasury under which— if the Secretary provides the Commissioner with the information described in section 6103(k)(15) of the Internal Revenue Code of 1986 with respect to any individual, the Commissioner shall indicate to the Secretary as to whether such individual receives disability insurance benefits under section 223 or supplemental security income benefits under title XVI (including State supplementary payments of the type referred to in section 1616(a) or payments of the type described in section 212(a) of Public Law 93–66 ); appropriate safeguards are included to assure that the indication described in paragraph
(1)will be used solely for the purpose of determining if tax receivables involving such individual are not eligible for collection pursuant to a qualified tax collection contract by reason of section 6306(d)(3)(E) of the Internal Revenue Code of 1986; and the Secretary shall pay the Commissioner of Social Security the full costs (including systems and administrative costs) of providing the indication described in paragraph (1). . Section 6103(k) is amended by adding at the end the following new paragraph: In the case of any individual involved with a tax receivable which the Secretary has identified for possible collection pursuant to a qualified tax collection contract (as defined in section 6306(b)), the Secretary may disclose the taxpayer identity and date of birth of such individual to officers, employees, and contractors of the Social Security Administration to determine if such tax receivable is not eligible for collection pursuant to such a qualified tax collection contract by reason of section 6306(d)(3)(E). . Section 6103(a)(3) is amended by striking or
(14)and inserting (14), or
(15). Section 6103(p)(4) is amended— by striking (k)(8),
(10)or
(11)both places it appears and inserting (k)(8), (10), (11), or
(15), and by striking any other person described in subsection (k)(10) each place it appears and inserting any other person described in subsection (k)(10) or
(15). Section 7213(a)(2) is amended by striking (k)(10), (13), or
(14)and inserting (k)(10), (13), (14), or
(15). The amendments made by this section shall apply to disclosures made on or after the date of the enactment of this Act.
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- Pub. L. 93-66
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Sec. 283
Disclosures to identify tax receivables not eligible for collection pursuant to qualified tax collection contracts
Pub. L.Pub. L. 93-66
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