[110th Congress Public Law 428]
[From the U.S. Government Printing Office]


[DOCID: f:publ428.110]

[[Page 122 STAT. 4839]]

Public Law 110-428
110th Congress

                                 An Act


 
 To amend the Internal Revenue Code of 1986 to permit the Secretary of 
  the Treasury to disclose certain prisoner return information to the 
  Federal Bureau of Prisons, and for other purposes. <<NOTE: Oct. 15, 
                         2008 -  [H.R. 7082]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Inmate Tax Fraud 
Prevention Act of 2008.>> 
SECTION 1. <<NOTE: 26 USC 1 note.>> SHORT TITLE.

    This Act may be cited as the ``Inmate Tax Fraud Prevention Act of 
2008''.
SEC. 2. DISCLOSURE OF PRISONER RETURN INFORMATION TO FEDERAL 
                    BUREAU OF PRISONS.

    (a) In General.--Subsection (k) of section 6103 of the Internal 
Revenue Code of 1986 <<NOTE: 26 USC 6103.>> (relating to disclosure of 
certain return and return information for tax administration purposes) 
is amended by adding at the end the following new paragraph:
            ``(10) Disclosure of certain return information of prisoners 
        to federal bureau of prisons.--
                    ``(A) In general.--Under such procedures as the 
                Secretary may prescribe, the Secretary may disclose to 
                the head of the Federal Bureau of Prisons any return 
                information with respect to individuals incarcerated in 
                Federal prison whom the Secretary has determined may 
                have filed or facilitated the filing of a false return 
                to the extent that the Secretary determines that such 
                disclosure is necessary to permit effective Federal tax 
                administration.
                    ``(B) Restriction on redisclosure.--Notwithstanding 
                subsection (n), the head of the Federal Bureau of 
                Prisons may not disclose any information obtained under 
                subparagraph (A) to any person other than an officer or 
                employee of such Bureau.
                    ``(C) Restriction on use of disclosed information.--
                Return information received under this paragraph shall 
                be used only for purposes of and to the extent necessary 
                in taking administrative action to prevent the filing of 
                false and fraudulent returns, including administrative 
                actions to address possible violations of administrative 
                rules and regulations of the prison facility.
                    ``(D) Termination.--No disclosure may be made under 
                this paragraph after December 31, 2011.''.

    (b) Recordkeeping.--Paragraph (4) of section 6103(p) of such Code is 
amended by striking ``(k)(8)'' both places it appears and inserting 
``(k)(8) or (10)''.

[[Page 122 STAT. 4840]]

    (c) Evaluation by Treasury Inspector General for Tax 
Administration.--Paragraph (3) of section 7803(d) of <<NOTE: 26 USC 
7803.>> such Code 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 adding at the end the following new 
subparagraph:
                    ``(C) not <<NOTE: Deadline. Reports.>> later than 
                December 31, 2010, submit a written report to Congress 
                on the implementation of section 6103(k)(10).''.

    (d) Effective <<NOTE: 26 USC 6103 note.>> Date.--The amendments made 
by this section shall apply to disclosures made after December 31, 2008.

    (e) Annual <<NOTE: Public information. 26 USC 7207 
note.>> Reports.--The Secretary of the Treasury shall annually submit to 
Congress and make publicly available a report on the filing of false and 
fraudulent returns by individuals incarcerated in Federal and State 
prisons. Such report shall include statistics on the number of false and 
fraudulent returns associated with each Federal and State prison.
SEC. 3. RESTORATION OF CERTAIN JUDICIAL SURVIVORS' ANNUITIES.

    (a) In General.--Section 376 of title 28, United States Code, is 
amended by adding at the end the following:
    ``(x) In the case of a widow or widower whose annuity under clause 
(i) or (ii) of subsection (h)(1) is terminated because of remarriage 
before attaining 55 years of age, the annuity shall be restored at the 
same rate commencing on the day the remarriage is dissolved by death, 
divorce, or annulment, if--
            ``(1) the widow or widower elects to receive this annuity 
        instead of any other survivor annuity to which such widow or 
        widower may be entitled, under this chapter or under another 
        retirement system for Government employees, by reason of the 
        remarriage; and
            ``(2) any payment made to such widow or widower under 
        subsection (o) or (p) on termination of the annuity is returned 
        to the Judicial Survivors' Annuities Fund.''.

    (b) Conforming Amendment.--Section 376(h)(2) of title 28, United 
States Code, is amended by striking the period at the end and inserting 
``, subject to subsection (x).''.
    (c) Effective <<NOTE: Applicability. 28 USC 376 note.>> Date.--
            (1) In general.--This section and the amendments made by 
        this section shall take effect on the first day of the first 
        month beginning at least 30 days after the date of the enactment 
        of this Act and shall apply in the case of a remarriage which is 
        dissolved by death, divorce, or annulment on or after such first 
        day.
            (2) Limited retroactive effect.--
                    (A) In general.--In the case of a remarriage which 
                is dissolved by death, divorce, or annulment within the 
                4-year period ending on the day before the effective 
                date of this section, the amendments made by this 
                section shall apply only if the widow or widower 
                satisfies the requirements of paragraphs (1) and (2) of 
                section 376(x) of title 28, United States Code (as 
                amended by this section) before--
                          (i) the end of the 1-year period beginning on 
                      the effective date of this section; or
                          (ii) such later date as Director of the 
                      Administrative Office of the United States Courts 
                      may by regulation prescribe.

[[Page 122 STAT. 4841]]

                    (B) Restoration.--If the requirements of paragraph 
                (1) are satisfied, the survivor annuity shall be 
                restored, commencing on the date the remarriage was 
                dissolved by death, annulment, or divorce, at the rate 
                which was in effect when the annuity was terminated.
                    (C) Lump-sum payment.--Any amounts becoming payable 
                to the widow or widower under this subsection for the 
                period beginning on the date on which the annuity was 
                terminated and ending on the date on which periodic 
                annuity payments resume shall be payable in a lump-sum 
                payment.

    Approved October 15, 2008.

LEGISLATIVE HISTORY--H.R. 7082:
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CONGRESSIONAL RECORD, Vol. 154 (2008):
            Sept. 27, considered and passed House.
            Oct. 2, considered and passed Senate.

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