[110th Congress Public Law 328]
[From the U.S. Government Printing Office]


[DOCID: f:publ328.110]

[[Page 122 STAT. 3567]]

Public Law 110-328
110th Congress

                                 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. <<NOTE: Sept. 30, 2008 -  [H.R. 2608]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: SSI Extension 
for Elderly and Disabled Refugees Act.>> 
SECTION 1. <<NOTE: 8 USC 1601 note.>> 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

[[Page 122 STAT. 3568]]

                                 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

[[Page 122 STAT. 3569]]

                                         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. <<NOTE: Criteria.>> 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.''.

[[Page 122 STAT. 3570]]

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

    (a) In General.--Section 6402 <<NOTE: 26 USC 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 <<NOTE: Notification.>> 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 <<NOTE: Applicability.>> (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;

[[Page 122 STAT. 3571]]

                    ``(B) <<NOTE: Deadline.>> 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

[[Page 122 STAT. 3572]]

        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 <<NOTE: 26 USC 6103.>> 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

[[Page 122 STAT. 3573]]

                      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 <<NOTE: 26 USC 
        6402.>> 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 <<NOTE: 26 USC 3304 note.>> 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.

    Approved September 30, 2008.

LEGISLATIVE HISTORY--H.R. 2608:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD:
                                                        Vol. 153 (2007):
                                    July 11, considered and passed 
                                        House.
                                                        Vol. 154 (2008):
                                    Aug. 1, considered and passed 
                                        Senate, amended.
                                    Sept. 17, House concurred in Senate 
                                        amendments.

                                  <all>