[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7082 Engrossed in House (EH)]
110th CONGRESS
2d Session
H. R. 7082
_______________________________________________________________________
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.
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 ``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 (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)''.
(c) Evaluation by Treasury Inspector General for Tax
Administration.--Paragraph (3) of section 7803(d) of 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 later than December 31, 2010, submit a
written report to Congress on the implementation of
section 6103(k)(10).''.
(d) Effective Date.--The amendments made by this section shall
apply to disclosures made after December 31, 2008.
(e) Annual 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 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.
(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.
Passed the House of Representatives September 27, 2008.
Attest:
Clerk.
110th CONGRESS
2d Session
H. R. 7082
_______________________________________________________________________
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.