Sec. 1205. PRIVATE DEBT COLLECTION AND SPECIAL COMPLIANCE PERSONNEL PROGRAM
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## SEC. 1205 PRIVATE DEBT COLLECTION AND SPECIAL COMPLIANCE PERSONNEL PROGRAM ###
(a)Certain Tax Receivables Not Eligible for Collection Under Tax Collection Contracts **[**[26 U.S.C. 6306](/us/usc/t26/s6306)**]** Section 6306(d)(3) is amended by striking “ or ” at the end of subparagraph
(C)and by inserting after subparagraph
(D)the following new subparagraphs: > > ##### “(E) > > a taxpayer substantially all of whose income consists of disability insurance benefits under section 223 of the Social Security Act or supplemental security income benefits under title XVI of the Social Security Act (including supplemental security income benefits of the type described in section 1616 of such Act or section 212 of Public Law 93-66), or > > > ##### “(F) > > a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 200 percent of the applicable poverty level (as determined by the Secretary), ” > . ###
(b)Determination of Inactive Tax Receivables Eligible for Collection Under Tax Collection Contracts Section 6306(c)(2)(A)(ii) is amended by striking “more than ⅓ of the period of the applicable statute of limitation has lapsed” and inserting “more than 2 years has passed since assessment”. ###
(c)Maximum Length of Installment Agreements Offered Under Tax Collection Contracts Section 6306(b)(1)(B) is amended by striking “5 years” and inserting “7 years”. ###
(d)Clarification That Special Compliance Personnel Program Account May Be Used for Program Costs ####
(1)In general Section 6307(b) is amended— #####
(A)in paragraph (2), by striking all that follows “under such program” and inserting a period, and #####
(B)in paragraph (3), by striking all that follows “out of such account” and inserting “for other than program costs.”. ####
(2)Communications, software, and technology costs treated as program costs Section 6307(d)(2)(B) is amended by striking “telecommunications” and inserting “communications, software, technology”. ####
(3)Conforming amendment Section 6307(d)(2) is amended by striking “ and ” at the end of subparagraph (A), by striking the period at the end of subparagraph
(B)and inserting “ , and ”, and by inserting after subparagraph
(B)the following new subparagraph: > > ##### “(C) > > reimbursement of the Internal Revenue Service or other government agencies for the cost of administering the qualified tax collection program under section 6306. ” > . ###
(e)Effective Dates **[**[26 U.S.C. 6306 note](/us/usc/t26/s6306)**]** ####
(1)In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to tax receivables identified by the Secretary (or the Secretary’s delegate) after December 31, 2020. ####
(2)Maximum length of installment agreements The amendment made by subsection
(c)shall apply to contracts entered into after the date of the enactment of this Act. ####
(3)Use of special compliance personnel program account The amendment made by subsection
(d)shall apply to amounts expended from the special compliance personnel program account after the date of the enactment of this Act.
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- Pub. L. 93-66
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Sec. 1205
PRIVATE DEBT COLLECTION AND SPECIAL COMPLIANCE PERSONNEL PROGRAM
Pub. L.Pub. L. 93-66
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