124 STAT. 3157 PUBLIC LAW 111–291—DEC. 8, 2010 for deposit in the Reclamation Water Settlements Fund established in section 10501 of Public Law 111–11. (b) RECEIPT AND ACCEPTANCE.—Starting in fiscal year 2012, the Secretary of the Interior shall be entitled to receive, shall accept, and shall use to carry out subtitle B of title X of Public Law 111–11 the funds transferred under subsection (a), without further appropriation, to remain available until expended. TITLE VIII—GENERAL PROVISIONS Subtitle A—Unemployment Compensation Program Integrity SEC. 801. COLLECTION OF PAST-DUE, LEGALLY ENFORCEABLE STATE DEBTS. (a) UNEMPLOYMENT COMPENSATION DEBTS.—Section 6402(f) of the Internal Revenue Code of 1986 is amended— (1) in the heading, by striking ‘‘RESULTING FROM FRAUD’’; (2) by striking paragraphs (3) and (8) and redesignating paragraphs (4) through (7) as paragraphs (3) through (6), respectively; (3) in paragraph (3), as so redesignated— (A) in subparagraph (A), by striking ‘‘by certified mail with return receipt’’; (B) in subparagraph (B), by striking ‘‘due to fraud’’ and inserting ‘‘is not a covered unemployment compensa- tion debt’’; (C) in subparagraph (C), by striking ‘‘due to fraud’’ and inserting ‘‘ is not a covered unemployment compensa- tion debt’’; and (4) in paragraph (4), as so redesignated— (A) in subparagraph (A)— (i) by inserting ‘‘or the person’s failure to report earnings’’ after ‘‘due to fraud’’; and (ii) by striking ‘‘for not more than 10 years’’; and (B) in subparagraph (B)— (i) by striking ‘‘due to fraud’’; and (ii) by striking ‘‘for not more than 10 years’’. (b) 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 the enactment of this Act. SEC. 802. REPORTING OF FIRST DAY OF EARNINGS TO DIRECTORY OF NEW HIRES. (a) ADDITION OF REQUIREMENT.—Section 453A(b)(1)(A) of the Social Security Act (42 U.S.C. 653a(b)(1)(A)) is amended by inserting ‘‘the date services for remuneration were first performed by the employee,’’ after ‘‘of the employee,’’. (b) CONFORMING AMENDMENT REGARDING REPORTING FORMAT AND METHOD.—Section 453A(c) of the Social Security Act (42 U.S.C. 653a(c)) is amended by inserting ‘‘, to the extent practicable,’’ after ‘‘Each report required by subsection (b) shall’’. (c) EFFECTIVE DATE.— 42 USC 653a note. 26 USC 6402 note. 26 USC 6402.
