[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2608 Engrossed Amendment Senate (EAS)]

  
  
  
  
  
  
  
  
  
  

                  In the Senate of the United States,

                                                        August 1, 2008.
    Resolved, That the bill from the House of Representatives (H.R. 
2608) entitled ``An Act to amend section 402 of the Personal 
Responsibility and Work Opportunity Reconciliation Act of 1996 to 
provide, in fiscal years 2008 through 2010, extensions of supplemental 
security income for refugees, asylees, and certain other humanitarian 
immigrants, and to amend the Internal Revenue Code to collect 
unemployment compensation debts resulting from fraud.'', do pass with 
the following

                              AMENDMENTS:

            Strike all after the enacting clause and insert the 
      following:

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``SSI Extension for Elderly and 
Disabled Refugees Act''.

SEC. 2. SSI EXTENSIONS FOR HUMANITARIAN IMMIGRANTS.

    Section 402(a)(2) of the Personal Responsibility and Work 
Opportunity Reconciliation Act of 1996 (8 U.S.C. 1612(a)(2)) is amended 
by adding at the end the following:
                    ``(M) SSI extensions through fiscal year 2011.--
                            ``(i) Two-year extension for certain aliens 
                        and victims of trafficking.--
                                    ``(I) In general.--Subject to 
                                clause (ii), with respect to 
                                eligibility for benefits under 
                                subparagraph (A) for the specified 
                                Federal program described in paragraph 
                                (3)(A) of qualified aliens (as defined 
                                in section 431(b)) and victims of 
                                trafficking in persons (as defined in 
                                section 107(b)(1)(C) of division A of 
                                the Victims of Trafficking and Violence 
                                Protection Act of 2000 (Public Law 106-
                                386) or as granted status under section 
                                101(a)(15)(T)(ii) of the Immigration 
                                and Nationality Act), the 7-year period 
                                described in subparagraph (A) shall be 
                                deemed to be a 9-year period during 
                                fiscal years 2009 through 2011 in the 
                                case of such a qualified alien or 
                                victim of trafficking who furnishes to 
                                the Commissioner of Social Security the 
                                declaration required under subclause 
                                (IV) (if applicable) and is described 
                                in subclause (III).
                                    ``(II) Aliens and victims whose 
                                benefits ceased in prior fiscal 
                                years.--Subject to clause (ii), 
                                beginning on the date of the enactment 
                                of the SSI Extension for Elderly and 
                                Disabled Refugees Act, any qualified 
                                alien (as defined in section 431(b)) or 
                                victim of trafficking in persons (as 
                                defined in section 107(b)(1)(C) of 
                                division A of the Victims of 
                                Trafficking and Violence Protection Act 
                                of 2000 (Public Law 106-386) or as 
                                granted status under section 
                                101(a)(15)(T)(ii) of the Immigration 
                                and Nationality Act) rendered 
                                ineligible for the specified Federal 
                                program described in paragraph (3)(A) 
                                during the period beginning on August 
                                22, 1996, and ending on September 30, 
                                2008, solely by reason of the 
                                termination of the 7-year period 
                                described in subparagraph (A) shall be 
                                eligible for such program for an 
                                additional 2-year period in accordance 
                                with this clause, if such qualified 
                                alien or victim of trafficking meets 
                                all other eligibility factors under 
                                title XVI of the Social Security Act, 
                                furnishes to the Commissioner of Social 
                                Security the declaration required under 
                                subclause (IV) (if applicable), and is 
                                described in subclause (III).
                                    ``(III) Aliens and victims 
                                described.--For purposes of subclauses 
                                (I) and (II), a qualified alien or 
                                victim of trafficking described in this 
                                subclause is an alien or victim who--
                                            ``(aa) has been a lawful 
                                        permanent resident for less 
                                        than 6 years and such status 
                                        has not been abandoned, 
                                        rescinded under section 246 of 
                                        the Immigration and Nationality 
                                        Act, or terminated through 
                                        removal proceedings under 
                                        section 240 of the Immigration 
                                        and Nationality Act, and the 
                                        Commissioner of Social Security 
                                        has verified such status, 
                                        through procedures established 
                                        in consultation with the 
                                        Secretary of Homeland Security;
                                            ``(bb) has filed an 
                                        application, within 4 years 
                                        from the date the alien or 
                                        victim began receiving 
                                        supplemental security income 
                                        benefits, to become a lawful 
                                        permanent resident with the 
                                        Secretary of Homeland Security, 
                                        and the Commissioner of Social 
                                        Security has verified, through 
                                        procedures established in 
                                        consultation with such 
                                        Secretary, that such 
                                        application is pending;
                                            ``(cc) has been granted the 
                                        status of Cuban and Haitian 
                                        entrant, as defined in section 
                                        501(e) of the Refugee Education 
                                        Assistance Act of 1980 (Public 
                                        Law 96-422), for purposes of 
                                        the specified Federal program 
                                        described in paragraph (3)(A);
                                            ``(dd) has had his or her 
                                        deportation withheld by the 
                                        Secretary of Homeland Security 
                                        under section 243(h) of the 
                                        Immigration and Nationality Act 
                                        (as in effect immediately 
                                        before the effective date of 
                                        section 307 of division C of 
                                        Public Law 104-208), or whose 
                                        removal is withheld under 
                                        section 241(b)(3) of such Act;
                                            ``(ee) has not attained age 
                                        18; or
                                            ``(ff) has attained age 70.
                                    ``(IV) Declaration required.--
                                            ``(aa) In general.--For 
                                        purposes of subclauses (I) and 
                                        (II), the declaration required 
                                        under this subclause of a 
                                        qualified alien or victim of 
                                        trafficking described in either 
                                        such subclause is a declaration 
                                        under penalty of perjury 
                                        stating that the alien or 
                                        victim has made a good faith 
                                        effort to pursue United States 
                                        citizenship, as determined by 
                                        the Secretary of Homeland 
                                        Security. The Commissioner of 
                                        Social Security shall develop 
                                        criteria as needed, in 
                                        consultation with the Secretary 
                                        of Homeland Security, for 
                                        consideration of such 
                                        declarations.
                                            ``(bb) Exception for 
                                        children.--A qualified alien or 
                                        victim of trafficking described 
                                        in subclause (I) or (II) who 
                                        has not attained age 18 shall 
                                        not be required to furnish to 
                                        the Commissioner of Social 
                                        Security a declaration 
                                        described in item (aa) as a 
                                        condition of being eligible for 
                                        the specified Federal program 
                                        described in paragraph (3)(A) 
                                        for an additional 2-year period 
                                        in accordance with this clause.
                                    ``(V) Payment of benefits to aliens 
                                whose benefits ceased in prior fiscal 
                                years.--Benefits paid to a qualified 
                                alien or victim described in subclause 
                                (II) shall be paid prospectively over 
                                the duration of the qualified alien's 
                                or victim's renewed eligibility.
                            ``(ii) Special rule in case of pending or 
                        approved naturalization application.--With 
                        respect to eligibility for benefits for the 
                        specified program described in paragraph 
                        (3)(A), paragraph (1) shall not apply during 
                        fiscal years 2009 through 2011 to an alien 
                        described in one of clauses (i) through (v) of 
                        subparagraph (A) or a victim of trafficking in 
                        persons (as defined in section 107(b)(1)(C) of 
                        division A of the Victims of Trafficking and 
                        Violence Protection Act of 2000 (Public Law 
                        106-386) or as granted status under section 
                        101(a)(15)(T)(ii) of the Immigration and 
                        Nationality Act), if such alien or victim 
                        (including any such alien or victim rendered 
                        ineligible for the specified Federal program 
                        described in paragraph (3)(A) during the period 
                        beginning on August 22, 1996, and ending on 
                        September 30, 2008, solely by reason of the 
                        termination of the 7-year period described in 
                        subparagraph (A)) has filed an application for 
                        naturalization that is pending before the 
                        Secretary of Homeland Security or a United 
                        States district court based on section 336(b) 
                        of the Immigration and Nationality Act, or has 
                        been approved for naturalization but not yet 
                        sworn in as a United States citizen, and the 
                        Commissioner of Social Security has verified, 
                        through procedures established in consultation 
                        with the Secretary of Homeland Security, that 
                        such application is pending or has been 
                        approved.''.

SEC. 3. COLLECTION OF UNEMPLOYMENT COMPENSATION DEBTS RESULTING FROM 
              FRAUD.

    (a) In General.--Section 6402 of the Internal Revenue Code 
(relating to authority to make credits or refunds) is amended by 
redesignating subsections (f) through (k) as subsections (g) through 
(l), respectively, and by inserting after subsection (e) the following 
new subsection:
    ``(f) Collection of Unemployment Compensation Debts Resulting From 
Fraud.--
            ``(1) In general.--Upon receiving notice from any State 
        that a named person owes a covered unemployment compensation 
        debt to such State, the Secretary shall, under such conditions 
        as may be prescribed by the Secretary--
                    ``(A) reduce the amount of any overpayment payable 
                to such person by the amount of such covered 
                unemployment compensation debt;
                    ``(B) pay the amount by which such overpayment is 
                reduced under subparagraph (A) to such State and notify 
                such State of such person's name, taxpayer 
                identification number, address, and the amount 
                collected; and
                    ``(C) notify the person making such overpayment 
                that the overpayment has been reduced by an amount 
                necessary to satisfy a covered unemployment 
                compensation debt.
        If an offset is made pursuant to a joint return, the notice 
        under subparagraph (C) shall include information related to the 
        rights of a spouse of a person subject to such an offset.
            ``(2) Priorities for offset.--Any overpayment by a person 
        shall be reduced pursuant to this subsection--
                    ``(A) after such overpayment is reduced pursuant 
                to--
                            ``(i) subsection (a) with respect to any 
                        liability for any internal revenue tax on the 
                        part of the person who made the overpayment;
                            ``(ii) subsection (c) with respect to past-
                        due support; and
                            ``(iii) subsection (d) with respect to any 
                        past-due, legally enforceable debt owed to a 
                        Federal agency; and
                    ``(B) before such overpayment is credited to the 
                future liability for any Federal internal revenue tax 
                of such person pursuant to subsection (b).
        If the Secretary receives notice from a State or States of more 
        than one debt subject to paragraph (1) or subsection (e) that 
        is owed by a person to such State or States, any overpayment by 
        such person shall be applied against such debts in the order in 
        which such debts accrued.
            ``(3) Offset permitted only against residents of state 
        seeking offset.--Paragraph (1) shall apply to an overpayment by 
        any person for a taxable year only if the address shown on the 
        Federal return for such taxable year of the overpayment is an 
        address within the State seeking the offset.
            ``(4) Notice; consideration of evidence.--No State may take 
        action under this subsection until such State--
                    ``(A) notifies by certified mail with return 
                receipt the person owing the covered unemployment 
                compensation debt that the State proposes to take 
                action pursuant to this section;
                    ``(B) provides such person at least 60 days to 
                present evidence that all or part of such liability is 
                not legally enforceable or due to fraud;
                    ``(C) considers any evidence presented by such 
                person and determines that an amount of such debt is 
                legally enforceable and due to fraud; and
                    ``(D) satisfies such other conditions as the 
                Secretary may prescribe to ensure that the 
                determination made under subparagraph (C) is valid and 
                that the State has made reasonable efforts to obtain 
                payment of such covered unemployment compensation debt.
            ``(5) Covered unemployment compensation debt.--For purposes 
        of this subsection, the term `covered unemployment compensation 
        debt' means--
                    ``(A) a past-due debt for erroneous payment of 
                unemployment compensation due to fraud which has become 
                final under the law of a State certified by the 
                Secretary of Labor pursuant to section 3304 and which 
                remains uncollected for not more than 10 years;
                    ``(B) contributions due to the unemployment fund of 
                a State for which the State has determined the person 
                to be liable due to fraud and which remain uncollected 
                for not more than 10 years; and
                    ``(C) any penalties and interest assessed on such 
                debt.
            ``(6) Regulations.--
                    ``(A) In general.--The Secretary may issue 
                regulations prescribing the time and manner in which 
                States must submit notices of covered unemployment 
                compensation debt and the necessary information that 
                must be contained in or accompany such notices. The 
                regulations may specify the minimum amount of debt to 
                which the reduction procedure established by paragraph 
                (1) may be applied.
                    ``(B) Fee payable to secretary.--The regulations 
                may require States to pay a fee to the Secretary, which 
                may be deducted from amounts collected, to reimburse 
                the Secretary for the cost of applying such procedure. 
                Any fee paid to the Secretary pursuant to the preceding 
                sentence shall be used to reimburse appropriations 
                which bore all or part of the cost of applying such 
                procedure.
                    ``(C) Submission of notices through secretary of 
                labor.--The regulations may include a requirement that 
                States submit notices of covered unemployment 
                compensation debt to the Secretary via the Secretary of 
                Labor in accordance with procedures established by the 
                Secretary of Labor. Such procedures may require States 
                to pay a fee to the Secretary of Labor to reimburse the 
                Secretary of Labor for the costs of applying this 
                subsection. Any such fee shall be established in 
                consultation with the Secretary of the Treasury. Any 
                fee paid to the Secretary of Labor may be deducted from 
                amounts collected and shall be used to reimburse the 
                appropriation account which bore all or part of the 
                cost of applying this subsection.
            ``(7) Erroneous payment to state.--Any State receiving 
        notice from the Secretary that an erroneous payment has been 
        made to such State under paragraph (1) shall pay promptly to 
        the Secretary, in accordance with such regulations as the 
        Secretary may prescribe, an amount equal to the amount of such 
        erroneous payment (without regard to whether any other amounts 
        payable to such State under such paragraph have been paid to 
        such State).
            ``(8) Termination.--This section shall not apply to refunds 
        payable after the date which is 10 years after the date of the 
        enactment of this subsection.''.
    (b) Disclosure of Certain Information to States Requesting Refund 
Offsets for Legally Enforceable State Unemployment Compensation Debt 
Resulting From Fraud.--
            (1) General rule.--Paragraph (3) of section 6103(a) of such 
        Code is amended by inserting ``(10),'' after ``(6),''.
            (2) Disclosure to department of labor and its agent.--
        Paragraph (10) of section 6103(l) of such Code is amended--
                    (A) by striking ``(c), (d), or (e)'' each place it 
                appears in the heading and text and inserting ``(c), 
                (d), (e), or (f)'',
                    (B) in subparagraph (A) by inserting ``, to 
                officers and employees of the Department of Labor for 
                purposes of facilitating the exchange of data in 
                connection with a request made under subsection (f)(5) 
                of section 6402,'' after ``section 6402'', and
                    (C) in subparagraph (B)--
                            (i) by inserting ``(i)'' after ``(B)''; and
                            (ii) by adding at the end the following:
                    ``(ii) Notwithstanding clause (i), return 
                information disclosed to officers and employees of the 
                Department of Labor may be accessed by agents who 
                maintain and provide technological support to the 
                Department of Labor's Interstate Connection Network 
                (ICON) solely for the purpose of providing such 
                maintenance and support.''.
            (3) Safeguards.--Paragraph (4) of section 6103(p) of such 
        Code is amended--
                    (A) in the matter preceding subparagraph (A), by 
                striking ``(l)(16),'' and inserting ``(l)(10), (16),'';
                    (B) in subparagraph (F)(i), by striking 
                ``(l)(16),'' and inserting ``(l)(10), (16),''; and
                    (C) in the matter following subparagraph (F)(iii)--
                            (i) in each of the first two places it 
                        appears, by striking ``(l)(16),'' and inserting 
                        ``(l)(10), (16),'';
                            (ii) by inserting ``(10),'' after 
                        ``paragraph (6)(A),''; and
                            (iii) in each of the last two places it 
                        appears, by striking ``(l)(16)'' and inserting 
                        ``(l)(10) or (16)''.
    (c) Expenditures From State Fund.--Section 3304(a)(4) of such Code 
is amended--
            (1) in subparagraph (E), by striking ``and'' after the 
        semicolon;
            (2) in subparagraph (F), by inserting ``and'' after the 
        semicolon; and
            (3) by adding at the end the following new subparagraph:
                    ``(G) with respect to amounts of covered 
                unemployment compensation debt (as defined in section 
                6402(f)(4)) collected under section 6402(f)--
                            ``(i) amounts may be deducted to pay any 
                        fees authorized under such section; and
                            ``(ii) the penalties and interest described 
                        in section 6402(f)(4)(B) may be transferred to 
                        the appropriate State fund into which the State 
                        would have deposited such amounts had the 
                        person owing the debt paid such amounts 
                        directly to the State;''.
    (d) Conforming Amendments.--
            (1) Subsection (a) of section 6402 of such Code is amended 
        by striking ``(c), (d), and (e),'' and inserting ``(c), (d), 
        (e), and (f)''.
            (2) Paragraph (2) of section 6402(d) of such Code is 
        amended by striking ``and before such overpayment is reduced 
        pursuant to subsection (e)'' and inserting ``and before such 
        overpayment is reduced pursuant to subsections (e) and (f)''.
            (3) Paragraph (3) of section 6402(e) of such Code is 
        amended in the last sentence by inserting ``or subsection (f)'' 
        after ``paragraph (1)''.
            (4) Subsection (g) of section 6402 of such Code, as 
        redesignated by subsection (a), is amended by striking ``(c), 
        (d), or (e)'' and inserting ``(c), (d), (e), or (f)''.
            (5) Subsection (i) of section 6402 of such Code, as 
        redesignated by subsection (a), is amended by striking 
        ``subsection (c) or (e)'' and inserting ``subsection (c), (e), 
        or (f)''.
    (e) Effective Date.--The amendments made by this section shall 
apply to refunds payable under section 6402 of the Internal Revenue 
Code of 1986 on or after the date of enactment of this Act.

            Amend the title so as to read: ``An Act to amend section 
        402 of the Personal Responsibility and Work Opportunity 
        Reconciliation Act of 1996 to provide, in fiscal years 2009 
        through 2011, extensions of supplemental security income for 
        refugees, asylees, and certain other humanitarian immigrants, 
        and to amend the Internal Revenue Code of 1986 to collect 
        unemployment compensation debts resulting from fraud.''.

            Attest:

                                                             Secretary.
110th CONGRESS

  2d Session

                               H.R. 2608

_______________________________________________________________________

                               AMENDMENTS