PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 923 under section 6041(a) (or would be so required but for the dollar limitation contained therein) or section 6051.". (b) REPORTING OF ATTORNEYS' FEES PAYABLE TO CORPORA- TIONS.— The regulations providing an exception under section 6041 of the Internal Revenue Code of 1986 for payments made to corporations shall not apply to payments of attorneys' fees. (c) EFFECTIVE DATE. —The amendment made by this section 26 USC 6045 shall apply to payments made after December 31, 1997. note. SEC. 1022. DECREASE OF THRESHOLD FOR REPORTING PAYMENTS TO CORPORATIONS PERFORMING SERVICES FOR FED- ERAL AGENCIES. (a) IN GENERAL. —Subsection (d) of section 6041A (relating to returns regarding payments of remuneration for services and direct sales) is amended by adding at the end the following new paragraph: "(3) PAYMENTS TO CORPORATIONS BY FEDERAL EXECUTIVE AGENCIES.— "(A) IN GENERAL. — Notwithstanding any regulation prescribed by the Secretary before the date of the enactment of this paragraph, subsection (a) shall apply to remuneration paid to a corporation by any Federal executive agency (as defined in section 6050M(b)). "(B) EXCEPTION. — Subparagraph (A) shall not apply to— "(i) services under contracts described in section 6050M(e)(3) with respect to which the requirements of section 6050M(e)(2) are met, and "(ii) such other services as the Secretary may specify in regulations prescribed after the date of the enactment of this paragraph.". (b) EFFECTIVE DATE. —The amendment made by this section 26 USC 6041A shall apply to returns the due date for which (determined without note. regard to any extension) is more than 90 days after the date of the enactment of this Act. SEC. 1023. DISCLOSURE OF RETURN INFORMATION FOR ADMINISTRA- TION OF CERTAIN VETERANS PROGRAMS. (a) GENERAL RULE. —Clause (viii) of section 6103(1)(7)(D) (relating to disclosure of return information to Federal, State, and local agencies administering certain programs) is amended by striking " 1998" and inserting "2003". (b) EFFECTIVE DATE. —The amendment made by subsection (a) 26 USC 6103 shall take effect on the date of the enactment of this Act. note. SEC. 1024. CONTINUOUS LEVY ON CERTAIN PAYMENTS. (a) IN GENERAL. —Section 6331 (relating to levy and distraint) is amended— (1) by redesignating subsection (h) as subsection (i), and (2) by inserting after subsection (g) the following new subsection: "(h) CONTINUING LEVY ON CERTAIN PAYMENTS.— "(1) IN GENERAL. —The effect of a levy on specified pa5anents to or received by a taxpayer shall be continuous from the date such levy is first made until such levy is released. Notwithstanding section 6334, such continuous levy shall attach to up to 15 percent of any specified payment due to the taxpayer. "(2) SPECIFIED PAYMENT. —For the purposes of paragraph (1), the term 'specified pa3anent' means—
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