Sec. 130003. Access to self-employment income information for paid leave administration
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Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The Secretary shall, upon written request, disclose to officers and employees of the Social Security Administration return information with respect to a taxpayer whose self-employment income is relevant in determining entitlement to, or the correct amount of, a paid family and medical leave benefit under title XXII of the Social Security Act. Such information shall be limited to— the taxpayer identity information with respect to the taxpayer, the self-employment income of the taxpayer, the taxable year to which such self-employment income relates, and if applicable, the fact that any of the preceding information is unavailable.
Return information disclosed under subparagraph
(A)may be used by officers and employees of the Social Security Administration solely for the purpose of administering the paid family and medical leave benefit program under title XXII of the Social Security Act. For purposes of this paragraph, the term self-employment income has the meaning given such term in section 1402(b) for purposes of the taxes imposed by section 1401(b). . Section 6103(p)(4) of such Code is amended by striking or
(22)in the matter preceding subparagraph
(A)and in subparagraph (F)(ii) and inserting (22), or
(23).