[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2608 Enrolled Bill (ENR)]
H.R.2608
One Hundred Tenth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Thursday,
the third day of January, two thousand and eight
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
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.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.