12 2 STA T .357 2 PUBLIC LA W 11 0– 32 8— S E PT. 30 , 2008 sucher r on eous paym en t(wi thout re g ar d to whether any other amounts paya bl e to such S tate under such paragraph ha v e been paid to such State ).‘ ‘( 8 ) TERMINAT I O N. — This section shall not apply to re f unds payable after the date which is 10 years after the date of the enactment of this subsection. ’ ’. (b) D I SCL OS U REO FC ERTAIN I NFORMATION TO STATES R E Q UESTIN G REFUN DO FFSETS FOR L EGALL YE NFORCEA B LE STATE U NEM P LOYMENT COMPENSATION DEBT RESULTING F ROM FRAUD.— (1) G ENERAL RULE.— P aragraph ( 3 ) of section 6 103(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 stri k ing ‘‘(c), (d), or (e)’’ each place it appears in the heading and te x t 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 re q uest made under subsection (f)( 5 ) of section 6 4 02,’’ after ‘‘section 6402’’, and (C) in subparagraph (B)— (i) by inserting ‘‘(i)’’ after ‘‘(B)’’
and (ii) by adding at the end the following
‘‘(ii) N otwithstanding clause (i), return information dis - closed 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 Inter- state 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) E X PENDITURES FROM STATE FUND.—Section 3304(a)(4) of such Code is amended— (1) in subparagraph (E), by striking ‘‘and’’ after the semi- colon; (2) in subparagraph (F), by inserting ‘‘and’’ after the semi- colon; 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)) col- lected under section 6402(f)— ‘‘(i) amounts may be deducted to pay any fees authori z ed under such section; and ‘‘(ii) the penalties and interest described in section 6402(f)(4)(B) may be transferred to the appropriate 26USC 6 103.
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