12 2 STA T .357 3 PUBLIC LA W 11 0– 32 8— S E PT. 30 , 2008 LEGIS L AT I V E H IST ORY— H . R. 2608:C O N GRESSIONAL RECOR D
V ol . 153( 200 7)
Ju l y 11 ,c o nsider ed a nd p assed House. Vol. 15 4 (2008): Au g . 1, considered and passed Sena t e,a m ended. Sept. 17, House concurred in Senate amendments. Sta t efundi nt owh i c h the State wou l dha v ede p o s ited such a m ounts had the pe r son owin g the de b t paid such amounts directl y to the State
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’ .( d )CONF O RMI N GA M E N D MEN TS . — ( 1 ) Subsection (a) of section 6402 of such Code is amended by stri k ing ‘ ‘(c) , (d), and (e),’’ and inserting ‘‘(c), (d), (e), and (f)’’. (2) P aragraph (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 redesig - nated 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 redesig- nated by subsection (a), is amended by striking ‘‘subsection (c) or (e)’’ and inserting ‘‘subsection (c), (e), or (f)’’. (e) E FFE C TI V E DA TE.— T he amendments made by this section shall apply to refunds payable under section 6402 of the I nternal R evenue Code of 1 98 6 on or after the date of enactment of this Act. Approved September 30, 2008. 26USC3 3 04note. 26 USC 6402.
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