Page:United States Statutes at Large Volume 98 Part 2.djvu/165

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PUBLIC LAW 98-000—MMMM. DD, 1984

PUBLIC LAW 98-378—AUG. 16, 1984

98 STAT. 1325

(2) by striking out "fee so imposed" in clause (D) as so redesignated and inserting in lieu thereof "fees so imposed"; and (3) by striking out ", and" at the end of clause (B) and inserting in lieu thereof ", (C) a fee of not more than $25 may be imposed in any case where the State requests the Secretary of the Treasury to withhold past-due support owed to or on behalf of such individual from a tax refund pursuant to section 464(a)(2), and". (e)(1) Section 6402(c) of the Internal Revenue Code of 1954 is amended— (A) by striking out "to which such support has been assigned" and inserting in lieu thereof "collecting such support"; and (B) by inserting before the last sentence thereof the following: "A reduction under this subsection shall be applied first to satisfy any past-due support which has been assigned to the State under section 402(a)(26) or 471(a)(17) of the Social Security Act, and shall be applied to satisfy any other psist-due support after any other reductions allowed by law (but before a credit against future liability for an internal revenue tax) have been made.". (2) Section 6402 of such Code (as amended by section 2653 of the Deficit Reduction Act of 1984) is further amended by redesignating subsection (g) as subsection (h), and by inserting after subsection (f) the following new subsection: "(g) TREATMENT OF PAYMENTS TO STATES.—The Secretary

Ante, p. 1322. 26 USC 6402.

42 USC 602. Ante, p. 1318. Ante, p. 1154.


provide that, for purposes of determining interest, the payment of any amount withheld under subsection (c) to a State shall be treated as a payment to the person or persons making the overpayment.". (fKl) Section 6103(1) of such Code (as so amended) is further Ante, p. 1155 amended by adding at the end thereof the following new paragraph: "(11) DISCLOSURE OF CERTAIN INFORMATION TO AGENCIES RE- Supra. QUESTING A REDUCTION UNDER SECTION 6402(c).— "(A) RETURN INFORMATION FROM INTERNAL REVENUE



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SERVICE.—The Secretary shall, upon receiving a written request, disclose to officers and employees of a State agency seeking a reduction under section 6402(c)— "(i) the fact that a reduction has been made or has not been made under such subsection with respect to any taxpayer; "(ii) the amount of such reduction; "(iii) whether such taxpayer filed a joint return; "(iv) taxpayer identity information with respect to the taxpayer against whom a reduction was made or not made and of any other person filing a joint return with such taxpayer; and "(v) the fact that a payment was made (and the amount of the payment) on the basis of a joint return in accordance with section 464(a)(3) of the Social Security Ante, p. 1322. Act. "(B) RESTRICTION ON USE OF DISCLOSED INFORMATION.—

Any officers and employees of an agency receiving return information under subparagraph (A) shall use such information only for the purposes of, and to the extent necessary in, establishing appropriate agency records or in the defense of any litigation or administrative procedure ensuing from a reduction made under section 6402(c).". Supra.