[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