PUBLIC LAWS-CH. 666-AUG. 10, 1939 Exception. Proviso. Recoveries from estates of deceased recipients. Payments prior to audit, etc. , by General Accounting Offiee. 49 Stat. 647. 42 U. S. C., Supp. IV, § 1206. "Aid to the blind" defined. General provisions. "State" defined. 49 Stat. 647. 42U.S. ., Supp. IV, 130L Disclosure of infor- mation in possession of Board. 49 Stat. 636. 42U.S. '. , Supp. IV, §§ 1001-1011 . Ante, p. 1387. I. R.U., ch.9, sub- ch.A. Penalty. Fraud. Ante, pp. 1387,1396. I. R.C., ch. 9, sub- chb A, C. equivalent to the pro rata share to which the United States is equitably entitled, as determined by the Board, of the net amount recovered during a prior quarter by the State or any political subdivision thereof with respect to aid to the blind furnished under the State plan; except that such increases or reductions shall not be made to the extent that such sums have been applied to make the amount certified for any prior quarter greater or less than the amount estimated by the Board for such prior quarter: Provided That any part of the amount recovered from the estate of a deceased recipient which is not in excess of the amount expended by the State or any political subdivision thereof for the funeral expenses of the deceased shall not be considered as a basis for reduction under clause (B) of this paragraph. "(3) The Secretary of the Treasury shall thereupon, through the Division of Disbursement of the Treasury Department, and prior to audit or settlement by the General Accounting Office, pay to the State, at the time or times fixed by the Board, the amount so certified." SEC. 703. Section 1006 of such Act is amended to read as follows: "SEC. 1006. When used in this title the term 'aid to the blind' means money payments to blind individuals who are needy." TITLE VIII-AMENDMENTS TO TITLE XI OF THE SOCIAL SECURITY ACT SEC. 801. Effective January 1, 1940, paragraph (1) of section 1101 (a) of such Act is amended to read as follows: "(1) The term 'State' (except when used in section 531) includes Alaska, Hawaii, and the District of Columbia, and when used in titles V and VI of such Act (including section 531) includes Puerto Rico." SEC. 802. Title XI of such Act is further amended by adding at the end thereof the following new sections: "D ISCLOSURE OF INFORMATION IN POSSESSION OF BOARD "So. 1106. No disclosure of any return or portion of a return (including information returns and other written statements) filed with the Commissioner of Internal Revenue under title VIII of the Social Security Act or the Federal Insurance Contributions Act or under regulations made under authority thereof, which has been transmitted to the Board by the Commissioner of Internal Revenue, or of any file, record, report, or other paper, or any information, obtained at any time by the Board or by any officer or employee of the Board in the course of discharging the duties of the Board, and no disclosure of any such file, record, report, or other paper, or infor- mation, obtained at any time by any person from the Board or from any officer or employee of the Board, shall be made except as the Board may by regulations prescribe. Any person who shall violate any provision of this section shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not exceeding $1,000, or by imprisonment not exceeding one year, or both. "P ENALTY FOR FRAUD "SEC. 1107. (a) Whoever, with the intent to defraud any person, shall make or cause to be made any false representation concerning the requirements of this Act, the Federal Insurance Contributions Act, or the Federal Unemployment Tax Act, or of any rules or regulations issued thereunder, knowing such representations to be 1398 [53 STAT.
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