HR 7906 — Strengthening State and Tribal Child Support Enforcement Act

CHANGES IN EXISTING LAW MADE BY THE BILL, AS
 REPORTED

 A. Changes in Existing Law Proposed by the Bill, as Reported

 In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law proposed 
by the bill are shown as follows:

 Changes in Existing Law Made by the Bill, as Reported

 In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italics, and existing law in which no 
change is proposed is shown in roman):

 SOCIAL SECURITY ACT

 * * * * * * *

 TITLE IV--GRANTS TO STATES FOR AID AND SERVICES TO
 NEEDY FAMILIES WITH CHILDREN AND FOR CHILD-WEL-
 FARE SERVICES

 * * * * * * *

 Part D--Child Support and Establishment of Paternity

 * * * * * * *

 FEDERAL PARENT LOCATOR SERVICE

 Sec. 453. (a)(1) The Secretary shall establish and conduct a 
Federal Parent Locator Service, under the direction of the 
designee of the Secretary referred to in section 452(a), which 
shall be used for the purposes specified in paragraphs (2) and 
(3).
 (2) For the purpose of establishing parentage or 
establishing, setting the amount of, modifying, or enforcing 
child support obligations, the Federal Parent Locator Service 
shall obtain and transmit to any authorized person specified in 
subsection (c)--
 (A) information on, or facilitating the discovery of, 
 the location of any individual--
 (i) who is under an obligation to pay child 
 support;
 (ii) against whom such an obligation is 
 sought;
 (iii) to whom such an obligation is owed; or
 (iv) who has or may have parental rights with 
 respect to a child,
 including the individual's social security number (or 
 numbers), most recent address, and the name, address, 
 and employer identification number of the individual's 
 employer;
 (B) information on the individual's wages (or other 
 income) from, and benefits of, employment (including 
 rights to or enrollment in group health care coverage); 
 and
 (C) information on the type, status, location, and 
 amount of any assets of, or debts owed by or to, any 
 such individual.
 (3) For the purpose of enforcing any Federal or State law 
with respect to the unlawful taking or restraint of a child, or 
making or enforcing a child custody or visitation 
determination, as defined in section 463(d)(1), the Federal 
Parent Locator Service shall be used to obtain and transmit the 
information specified in section 463(c) to the authorized 
persons specified in section 463(d)(2).
 (b)(1) Upon request, filed in accordance with subsection (d), 
of any authorized person, as defined in subsection (c) for the 
information described in subsection (a)(2), or of any 
authorized person, as defined in section 463(d)(2) for the 
information described in section 463(c), the Secretary shall, 
notwithstanding any other provision of law, provide through the 
Federal Parent Locator Service such information to such person, 
if such information--
 (A) is contained in any files or records maintained 
 by the Secretary or by the Department of Health and 
 Human Services; or
 (B) is not contained in such files or records, but 
 can be obtained by the Secretary, under the authority 
 conferred by subsection (e), from any other department, 
 agency, or instrumentality of the United States or of 
 any State,
and is not prohibited from disclosure under paragraph (2).
 (2) No information shall be disclosed to any person if the 
disclosure of such information would contravene the national 
policy or security interests of the United States or the 
confidentiality of census data. The Secretary shall give 
priority to requests made by any authorized person described in 
subsection (c)(1). No information shall be disclosed to any 
person if the State has notified the Secretary that the State 
has reasonable evidence of domestic violence or child abuse and 
the disclosure of such information could be harmful to the 
custodial parent or the child of such parent, provided that--
 (A) in response to a request from an authorized 
 person (as defined in subsection (c) of this section 
 and section 463(d)(2)), the Secretary shall advise the 
 authorized person that the Secretary has been notified 
 that there is reasonable evidence of domestic violence 
 or child abuse and that information can only be 
 disclosed to a court or an agent of a court pursuant to 
 subparagraph (B); and
 (B) information may be disclosed to a court or an 
 agent of a court described in subsection (c)(2) of this 
 section or section 463(d)(2)(B), if--
 (i) upon receipt of information from the 
 Secretary, the court determines whether 
 disclosure to any other person of that 
 information could be harmful to the parent or 
 the child; and
 (ii) if the court determines that disclosure 
 of such information to any other person could 
 be harmful, the court and its agents shall not 
 make any such disclosure.
 (3) Information received or transmitted pursuant to this 
section shall be subject to the safeguard provisions contained 
in section 454(26).
 (c) As used in subsection (a), the term ``authorized person'' 
means--
 (1) any agent or attorney of any State or Indian 
 tribe or tribal organization (as defined in subsections 
 (e) and (l) of section 4 of the Indian Self-
 Determination and Education Assistance Act (25 U.S.C. 
 450b)), having in effect a plan approved under this 
 part, who has the duty or authority under such plans to 
 seek to recover any amounts owed as child and spousal 
 support (including, when authorized under the State 
 plan, any official of a political subdivision);
 (2) the court which has authority to issue an order 
 or to serve as the initiating court in an action to 
 seek an order against a noncustodial parent for the 
 support and maintenance of a child, or any agent of 
 such court;
 (3) the resident parent, legal guardian, attorney, or 
 agent of a child (other than a child receiving 
 assistance under a State program funded under part A 
 (as determined by regulations prescribed by the 
 Secretary) without regard to the existence of a court 
 order against a noncustodial parent who has a duty to 
 support and maintain any such child;
 (4) a State agency that is administering a program 
 operated under a State plan under subpart 1 of part B, 
 or a State plan approved under subpart 2 of part B or 
 under part E; and
 (5) an entity designated as a Central Authority for 
 child support enforcement in a foreign reciprocating 
 country or a foreign treaty country for purposes 
 specified in section 459A(c)(2).
 (d) A request for information under this section shall be 
filed in such manner and form as the Secretary shall by 
regulation prescribe and shall be accompanied or supported by 
such documents as the Secretary may determine to be necessary.
 (e)(1) Whenever the Secretary receives a request submitted 
under subsection (b) which he is reasonably satisfied meets the 
criteria established by subsections (a), (b), and (c), he shall 
promptly undertake to provide the information requested from 
the files and records maintained by any of the departments, 
agencies, or instrumentalities of the United States or of any 
State.
 (2) Notwithstanding any other provision of law, whenever the 
individual who is the head of any department, agency, or 
instrumentality of the United States receives a request from 
the Secretary for information authorized to be provided by the 
Secretary under this section, such individual shall promptly 
cause a search to be made of the files and records maintained 
by such department, agency, or instrumentality with a view to 
determining whether the information requested is contained in 
any such files or records. If such search discloses the 
information requested, such individual shall immediately 
transmit such information to the Secretary, except that if any 
information is obtained the disclosure of which would 
contravene national policy or security interests of the United 
States or the confidentiality of census data, such information 
shall not be transmitted and such individual shall immediately 
notify the Secretary. If such search fails to disclose the 
information requested, such individual shall immediately so 
notify the Secretary. The costs incurred by any such 
department, agency, or instrumentality of the United States or 
of any State in providing such information to the Secretary 
shall be reimbursed by him in an amount which the Secretary 
determines to be reasonable payment for the information 
exchange (which amount shall not include payment for the costs 
of obtaining, compiling, or maintaining the information). 
Whenever such services are furnished to an individual specified 
in subsection (c)(3), a fee shall be charged such individual. 
The fee so charged shall be used to reimburse the Secretary or 
his delegate for the expense of providing such services.
 (3) The Secretary of Labor shall enter into an agreement with 
the Secretary to provide prompt access for the Secretary (in 
accordance with this subsection) to the wage and unemployment 
compensation claims information and data maintained by or for 
the Department of Labor or State employment security agencies.
 (f) The Secretary, in carrying out his duties and functions 
under this section, shall enter into arrangements with State 
and tribal agencies administering State and tribal plans 
approved under this part for such State and tribal agencies to 
accept from resident parents, legal guardians, or agents of a 
child described in subsection (c)(3) and to transmit to the 
Secretary requests for information with regard to the 
whereabouts of noncustodial parents and otherwise to cooperate 
with the Secretary in carrying out the purposes of this 
section.
 (g) Reimbursement for Reports by [State] Agencies.--The 
Secretary may reimburse Federal [and State], State, and tribal 
agencies for the costs incurred by such entities in furnishing 
information requested by the Secretary under this section in an 
amount which the Secretary determines to be reasonable payment 
for the information exchange (which amount shall not include 
payment for the costs of obtaining, compiling, or maintaining 
the information).
 (h) Federal Case Registry of Child Support Orders.--
 (1) In general.--Not later than October 1, 1998, in 
 order to assist States in administering programs under 
 State plans approved under this part and programs 
 funded under part A, and for the other purposes 
 specified in this section, the Secretary shall 
 establish and maintain in the Federal Parent Locator 
 Service an automated registry (which shall be known as 
 the ``Federal Case Registry of Child Support Orders''), 
 which shall contain abstracts of support orders and 
 other information described in paragraph (2) with 
 respect to each case and order in each State case 
 registry maintained pursuant to section 454A(e), as 
 furnished (and regularly updated), pursuant to section 
 454A(f), by State agencies administering programs under 
 this part.
 (2) Case and order information.--The information 
 referred to in paragraph (1) with respect to a case or 
 an order shall be such information as the Secretary may 
 specify in regulations (including the names, social 
 security numbers or other uniform identification 
 numbers, and State case identification numbers) to 
 identify the individuals who owe or are owed support 
 (or with respect to or on behalf of whom support 
 obligations are sought to be established), and the 
 State or States which have the case or order. Beginning 
 not later than October 1, 1999, the information 
 referred to in paragraph (1) shall include the names 
 and social security numbers of the children of such 
 individuals.
 (3) Administration of federal tax laws.--The 
 Secretary of the Treasury shall have access to the 
 information described in paragraph (2) for the purpose 
 of administering those sections of the Internal Revenue 
 Code of 1986 which grant tax benefits based on support 
 or residence of children.
 (i) National Directory of New Hires.--
 (1) In general.--In order to assist States in 
 administering programs under State plans approved under 
 this part and programs funded under part A, and for the 
 other purposes specified in this section, the Secretary 
 shall, not later than October 1, 1997, establish and 
 maintain in the Federal Parent Locator Service an 
 automated directory to be known as the National 
 Directory of New Hires, which shall contain the 
 information supplied pursuant to section 453A(g)(2).
 (2) Data entry and deletion requirements.--
 (A) In general.--Information provided 
 pursuant to section 453A(g)(2) shall be entered 
 into the data base maintained by the National 
 Directory of New Hires within two business days 
 after receipt, and shall be deleted from the 
 data base 24 months after the date of entry.
 (B) 12-month limit on access to wage and 
 unemployment compensation information.--The 
 Secretary shall not have access for child 
 support enforcement purposes to information in 
 the National Directory of New Hires that is 
 provided pursuant to section 453A(g)(2)(B), if 
 12 months has elapsed since the date the 
 information is so provided and there has not 
 been a match resulting from the use of such 
 information in any information comparison under 
 this subsection.
 (C) Retention of data for research 
 purposes.--Notwithstanding subparagraphs (A) 
 and (B), the Secretary may retain such samples 
 of data entered in the National Directory of 
 New Hires as the Secretary may find necessary 
 to assist in carrying out subsection (j)(5).
 (3) Administration of federal tax laws.--The 
 Secretary of the Treasury shall have access to the 
 information in the National Directory of New Hires for 
 purposes of administering section 32 of the Internal 
 Revenue Code of 1986, or the advance payment of the 
 earned income tax credit under section 3507 of such 
 Code, and verifying a claim with respect to employment 
 in a tax return.
 (4) List of multistate employers.--The Secretary 
 shall maintain within the National Directory of New 
 Hires a list of multistate employers that report 
 information regarding newly hired employees pursuant to 
 section 453A(b)(1)(B), and the State which each such 
 employer has designated to receive such information.
 (j) Information Comparisons and Other Disclosures.--
 (1) Verification by social security administration.--
 (A) In general.--The Secretary shall transmit 
 information on individuals and employers 
 maintained under this section to the Social 
 Security Administration to the extent necessary 
 for verification in accordance with 
 subparagraph (B).
 (B) Verification by ssa.--The Social Security 
 Administration shall verify the accuracy of, 
 correct, or supply to the extent possible, and 
 report to the Secretary, the following 
 information supplied by the Secretary pursuant 
 to subparagraph (A):
 (i) The name, social security number, 
 and birth date of each such individual.
 (ii) The employer identification 
 number of each such employer.
 (2) Information comparisons.--For the purpose of 
 locating individuals in a paternity establishment case 
 or a case involving the establishment, modification, or 
 enforcement of a support order, the Secretary shall--
 (A) compare information in the National 
 Directory of New Hires against information in 
 the support case abstracts in the Federal Case 
 Registry of Child Support Orders not less often 
 than every 2 business days; and
 (B) within 2 business days after such a 
 comparison reveals a match with respect to an 
 individual, report the information to the State 
 agency responsible for the case.
 (3) Information comparisons and disclosures of 
 information in all registries for title iv program 
 purposes.--To the extent and with the frequency that 
 the Secretary determines to be effective in assisting 
 States to carry out their responsibilities under 
 programs operated under this part, part B, or part E 
 and programs funded under part A, the Secretary shall--
 (A) compare the information in each component 
 of the Federal Parent Locator Service 
 maintained under this section against the 
 information in each other such component (other 
 than the comparison required by paragraph (2)), 
 and report instances in which such a comparison 
 reveals a match with respect to an individual 
 to State agencies operating such programs; and
 (B) disclose information in such components 
 to such State agencies.
 (4) Provision of new hire information to the social 
 security administration.--The National Directory of New 
 Hires shall provide the Commissioner of Social Security 
 with all information in the National Directory.
 (5) Research.--The Secretary may provide access to 
 data in each component of the Federal Parent Locator 
 Service maintained under this section and to 
 information reported by employers pursuant to section 
 453A(b) for research purposes found by the Secretary to 
 be likely to contribute to achieving the purposes of 
 part A or this part, but without personal identifiers.
 (6) Information comparisons and disclosure for 
 enforcement of obligations on higher education act 
 loans and grants.--
 (A) Furnishing of information by the 
 secretary of education.--The Secretary of 
 Education shall furnish to the Secretary, on a 
 quarterly basis or at such less frequent 
 intervals as may be determined by the Secretary 
 of Education, information in the custody of the 
 Secretary of Education for comparison with 
 information in the National Directory of New 
 Hires, in order to obtain the information in 
 such directory with respect to individuals 
 who--
 (i) are borrowers of loans made under 
 title IV of the Higher Education Act of 
 1965 that are in default; or
 (ii) owe an obligation to refund an 
 overpayment of a grant awarded under 
 such title.
 (B) Requirement to seek minimum information 
 necessary.--The Secretary of Education shall 
 seek information pursuant to this section only 
 to the extent essential to improving collection 
 of the debt described in subparagraph (A).
 (C) Duties of the secretary.--
 (i) Information comparison; 
 disclosure to the secretary of 
 education.--The Secretary, in 
 cooperation with the Secretary of 
 Education, shall compare information in 
 the National Directory of New Hires 
 with information in the custody of the 
 Secretary of Education, and disclose 
 information in that Directory to the 
 Secretary of Education, in accordance 
 with this paragraph, for the purposes 
 specified in this paragraph.
 (ii) Condition on disclosure.--The 
 Secretary shall make disclosures in 
 accordance with clause (i) only to the 
 extent that the Secretary determines 
 that such disclosures do not interfere 
 with the effective operation of the 
 program under this part. Support 
 collection under section 466(b) shall 
 be given priority over collection of 
 any defaulted student loan or grant 
 overpayment against the same income.
 (D) Use of information by the secretary of 
 education.--The Secretary of Education may use 
 information resulting from a data match 
 pursuant to this paragraph only--
 (i) for the purpose of collection of 
 the debt described in subparagraph (A) 
 owed by an individual whose annualized 
 wage level (determined by taking into 
 consideration information from the 
 National Directory of New Hires) 
 exceeds $16,000; and
 (ii) after removal of personal 
 identifiers, to conduct analyses of 
 student loan defaults.
 (E) Disclosure of information by the 
 secretary of education.--
 (i) Disclosures permitted.--The 
 Secretary of Education may disclose 
 information resulting from a data match 
 pursuant to this paragraph only to--
 (I) a guaranty agency holding 
 a loan made under part B of 
 title IV of the Higher 
 Education Act of 1965 on which 
 the individual is obligated;
 (II) a contractor or agent of 
 the guaranty agency described 
 in subclause (I);
 (III) a contractor or agent 
 of the Secretary; and
 (IV) the Attorney General.
 (ii) Purpose of disclosure.--The 
 Secretary of Education may make a 
 disclosure under clause (i) only for 
 the purpose of collection of the debts 
 owed on defaulted student loans, or 
 overpayments of grants, made under 
 title IV of the Higher Education Act of 
 1965.
 (iii) Restriction on redisclosure.--
 An entity to which information is 
 disclosed under clause (i) may use or 
 disclose such information only as 
 needed for the purpose of collecting on 
 defaulted student loans, or 
 overpayments of grants, made under 
 title IV of the Higher Education Act of 
 1965.
 (F) Reimbursement of hhs costs.--The 
 Secretary of Education shall reimburse the 
 Secretary, in accordance with subsection 
 (k)(3), for the additional costs incurred by 
 the Secretary in furnishing the information 
 requested under this subparagraph.
 (7) Information comparisons for housing assistance 
 programs.--
 (A) Furnishing of information by hud.--
 Subject to subparagraph (G), the Secretary of 
 Housing and Urban Development shall furnish to 
 the Secretary, on such periodic basis as 
 determined by the Secretary of Housing and 
 Urban Development in consultation with the 
 Secretary, information in the custody of the 
 Secretary of Housing and Urban Development for 
 comparison with information in the National 
 Directory of New Hires, in order to obtain 
 information in such Directory with respect to 
 individuals who are participating in any 
 program under--
 (i) the United States Housing Act of 
 1937 (42 U.S.C. 1437 et seq.);
 (ii) section 202 of the Housing Act 
 of 1959 (12 U.S.C. 1701q);
 (iii) section 221(d)(3), 221(d)(5), 
 or 236 of the National Housing Act (12 
 U.S.C. 1715l(d) and 1715z-1);
 (iv) section 811 of the Cranston-
 Gonzalez National Affordable Housing 
 Act (42 U.S.C. 8013); or
 (v) section 101 of the Housing and 
 Urban Development Act of 1965 (12 
 U.S.C. 1701s).
 (B) Requirement to seek minimum 
 information.--The Secretary of Housing and 
 Urban Development shall seek information 
 pursuant to this section only to the extent 
 necessary to verify the employment and income 
 of individuals described in subparagraph (A).
 (C) Duties of the secretary.--
 (i) Information disclosure.--The 
 Secretary, in cooperation with the 
 Secretary of Housing and Urban 
 Development, shall compare information 
 in the National Directory of New Hires 
 with information provided by the 
 Secretary of Housing and Urban 
 Development with respect to individuals 
 described in subparagraph (A), and 
 shall disclose information in such 
 Directory regarding such individuals to 
 the Secretary of Housing and Urban 
 Development, in accordance with this 
 paragraph, for the purposes specified 
 in this paragraph.
 (ii) Condition on disclosure.--The 
 Secretary shall make disclosures in 
 accordance with clause (i) only to the 
 extent that the Secretary determines 
 that such disclosures do not interfere 
 with the effective operation of the 
 program under this part.
 (D) Use of information by hud.--The Secretary 
 of Housing and Urban Development may use 
 information resulting from a data match 
 pursuant to this paragraph only--
 (i) for the purpose of verifying the 
 employment and income of individuals 
 described in subparagraph (A); and
 (ii) after removal of personal 
 identifiers, to conduct analyses of the 
 employment and income reporting of 
 individuals described in subparagraph 
 (A).
 (E) Disclosure of information by hud.--
 (i) Purpose of disclosure.--The 
 Secretary of Housing and Urban 
 Development may make a disclosure under 
 this subparagraph only for the purpose 
 of verifying the employment and income 
 of individuals described in 
 subparagraph (A).
 (ii) Disclosures permitted.--Subject 
 to clause (iii), the Secretary of 
 Housing and Urban Development may 
 disclose information resulting from a 
 data match pursuant to this paragraph 
 only to a public housing agency, the 
 Inspector General of the Department of 
 Housing and Urban Development, and the 
 Attorney General in connection with the 
 administration of a program described 
 in subparagraph (A). Information 
 obtained by the Secretary of Housing 
 and Urban Development pursuant to this 
 paragraph shall not be made available 
 under section 552 of title 5, United 
 States Code.
 (iii) Conditions on disclosure.--
 Disclosures under this paragraph shall 
 be--
 (I) made in accordance with 
 data security and control 
 policies established by the 
 Secretary of Housing and Urban 
 Development and approved by the 
 Secretary;
 (II) subject to audit in a 
 manner satisfactory to the 
 Secretary; and
 (III) subject to the 
 sanctions under subsection 
 (l)(2).
 (iv) Additional disclosures.--
 (I) Determination by 
 secretaries.--The Secretary of 
 Housing and Urban Development 
 and the Secretary shall 
 determine whether to permit 
 disclosure of information under 
 this paragraph to persons or 
 entities described in subclause 
 (II), based on an evaluation 
 made by the Secretary of 
 Housing and Urban Development 
 (in consultation with and 
 approved by the Secretary), of 
 the costs and benefits of 
 disclosures made under clause 
 (ii) and the adequacy of 
 measures used to safeguard the 
 security and confidentiality of 
 information so disclosed.
 (II) Permitted persons or 
 entities.--If the Secretary of 
 Housing and Urban Development 
 and the Secretary determine 
 pursuant to subclause (I) that 
 disclosures to additional 
 persons or entities shall be 
 permitted, information under 
 this paragraph may be disclosed 
 by the Secretary of Housing and 
 Urban Development to a private 
 owner, a management agent, and 
 a contract administrator in 
 connection with the 
 administration of a program 
 described in subparagraph (A), 
 subject to the conditions in 
 clause (iii) and such 
 additional conditions as agreed 
 to by the Secretaries.
 (v) Restrictions on redisclosure.--A 
 person or entity to which information 
 is disclosed under this subparagraph 
 may use or disclose such information 
 only as needed for verifying the 
 employment and income of individuals 
 described in subparagraph (A), subject 
 to the conditions in clause (iii) and 
 such additional conditions as agreed to 
 by the Secretaries.
 (F) Reimbursement of hhs costs.--The 
 Secretary of Housing and Urban Development 
 shall reimburse the Secretary, in accordance 
 with subsection (k)(3), for the costs incurred 
 by the Secretary in furnishing the information 
 requested under this paragraph.
 (G) Consent.--The Secretary of Housing and 
 Urban Development shall not seek, use, or 
 disclose information under this paragraph 
 relating to an individual without the prior 
 written consent of such individual (or of a 
 person legally authorized to consent on behalf 
 of such individual).
 (8) Information comparisons and disclosure to assist 
 in administration of unemployment compensation 
 programs.--
 (A) In general.--If, for purposes of 
 administering an unemployment compensation 
 program under Federal or State law, a State 
 agency responsible for the administration of 
 such program transmits to the Secretary the 
 names and social security account numbers of 
 individuals, the Secretary shall disclose to 
 such State agency information on such 
 individuals and their employers maintained in 
 the National Directory of New Hires, subject to 
 this paragraph.
 (B) Condition on disclosure by the 
 secretary.--The Secretary shall make a 
 disclosure under subparagraph (A) only to the 
 extent that the Secretary determines that the 
 disclosure would not interfere with the 
 effective operation of the program under this 
 part.
 (C) Use and disclosure of information by 
 state agencies.--
 (i) In general.--A State agency may 
 not use or disclose information 
 provided under this paragraph except 
 for purposes of administering a program 
 referred to in subparagraph (A).
 (ii) Information security.--The State 
 agency shall have in effect data 
 security and control policies that the 
 Secretary finds adequate to ensure the 
 security of information obtained under 
 this paragraph and to ensure that 
 access to such information is 
 restricted to authorized persons for 
 purposes of authorized uses and 
 disclosures.
 (iii) Penalty for misuse of 
 information.--An officer or employee of 
 the State agency who fails to comply 
 with this subparagraph shall be subject 
 to the sanctions under subsection 
 (l)(2) to the same extent as if such 
 officer or employee was an officer or 
 employee of the United States.
 (D) Procedural requirements.--State agencies 
 requesting information under this paragraph 
 shall adhere to uniform procedures established 
 by the Secretary governing information requests 
 and data matching under this paragraph.
 (E) Reimbursement of costs.--The State agency 
 shall reimburse the Secretary, in accordance 
 with subsection (k)(3), for the costs incurred 
 by the Secretary in furnishing the information 
 requested under this paragraph.
 (9) Information comparisons and disclosure to assist 
 in federal debt collection.--
 (A) Furnishing of information by the 
 secretary of the treasury.--The Secretary of 
 the Treasury shall furnish to the Secretary, on 
 such periodic basis as determined by the 
 Secretary of the Treasury in consultation with 
 the Secretary, information in the custody of 
 the Secretary of the Treasury for comparison 
 with information in the National Directory of 
 New Hires, in order to obtain information in 
 such Directory with respect to persons--
 (i) who owe delinquent nontax debt to 
 the United States; and
 (ii) whose debt has been referred to 
 the Secretary of the Treasury in 
 accordance with 31 U.S.C. 3711(g).
 (B) Requirement to seek minimum 
 information.--The Secretary of the Treasury 
 shall seek information pursuant to this section 
 only to the extent necessary to improve 
 collection of the debt described in 
 subparagraph (A).
 (C) Duties of the secretary.--
 (i) Information disclosure.--The 
 Secretary, in cooperation with the 
 Secretary of the Treasury, shall 
 compare information in the National 
 Directory of New Hires with information 
 provided by the Secretary of the 
 Treasury with respect to persons 
 described in subparagraph (A) and shall 
 disclose information in such Directory 
 regarding such persons to the Secretary 
 of the Treasury in accordance with this 
 paragraph, for the purposes specified 
 in this paragraph. Such comparison of 
 information shall not be considered a 
 matching program as defined in 5 U.S.C. 
 552a.
 (ii) Condition on disclosure.--The 
 Secretary shall make disclosures in 
 accordance with clause (i) only to the 
 extent that the Secretary determines 
 that such disclosures do not interfere 
 with the effective operation of the 
 program under this part. Support 
 collection under section 466(b) of this 
 title shall be given priority over 
 collection of any delinquent Federal 
 nontax debt against the same income.
 (D) Use of information by the secretary of 
 the treasury.--The Secretary of the Treasury 
 may use information provided under this 
 paragraph only for purposes of collecting the 
 debt described in subparagraph (A).
 (E) Disclosure of information by the 
 secretary of the treasury.--
 (i) Purpose of disclosure.--The 
 Secretary of the Treasury may make a 
 disclosure under this subparagraph only 
 for purposes of collecting the debt 
 described in subparagraph (A).
 (ii) Disclosures permitted.--Subject 
 to clauses (iii) and (iv), the 
 Secretary of the Treasury may disclose 
 information resulting from a data match 
 pursuant to this paragraph only to the 
 Attorney General in connection with 
 collecting the debt described in 
 subparagraph (A).
 (iii) Conditions on disclosure.--
 Disclosures under this subparagraph 
 shall be--
 (I) made in accordance with 
 data security and control 
 policies established by the 
 Secretary of the Treasury and 
 approved by the Secretary;
 (II) subject to audit in a 
 manner satisfactory to the 
 Secretary; and
 (III) subject to the 
 sanctions under subsection 
 (l)(2).
 (iv) Additional disclosures.--
 (I) Determination by 
 secretaries.--The Secretary of 
 the Treasury and the Secretary 
 shall determine whether to 
 permit disclosure of 
 information under this 
 paragraph to persons or 
 entities described in subclause 
 (II), based on an evaluation 
 made by the Secretary of the 
 Treasury (in consultation with 
 and approved by the Secretary), 
 of the costs and benefits of 
 such disclosures and the 
 adequacy of measures used to 
 safeguard the security and 
 confidentiality of information 
 so disclosed.
 (II) Permitted persons or 
 entities.--If the Secretary of 
 the Treasury and the Secretary 
 determine pursuant to subclause 
 (I) that disclosures to 
 additional persons or entities 
 shall be permitted, information 
 under this paragraph may be 
 disclosed by the Secretary of 
 the Treasury, in connection 
 with collecting the debt 
 described in subparagraph (A), 
 to a contractor or agent of 
 either Secretary and to the 
 Federal agency that referred 
 such debt to the Secretary of 
 the Treasury for collection, 
 subject to the conditions in 
 clause (iii) and such 
 additional conditions as agreed 
 to by the Secretaries.
 (v) Restrictions on redisclosure.--A 
 person or entity to which information 
 is disclosed under this subparagraph 
 may use or disclose such information 
 only as needed for collecting the debt 
 described in subparagraph (A), subject 
 to the conditions in clause (iii) and 
 such additional conditions as agreed to 
 by the Secretaries.
 (F) Reimbursement of hhs costs.--The 
 Secretary of the Treasury shall reimburse the 
 Secretary, in accordance with subsection 
 (k)(3), for the costs incurred by the Secretary 
 in furnishing the information requested under 
 this paragraph. Any such costs paid by the 
 Secretary of the Treasury shall be considered 
 costs of implementing 31 U.S.C. 3711(g) in 
 accordance with 31 U.S.C. 3711(g)(6) and may be 
 paid from the account established pursuant to 
 31 U.S.C. 3711(g)(7).
 (10) Information comparisons and disclosure to assist 
 in administration of supplemental nutrition assistance 
 program benefits.--
 (A) In general.--If, for purposes of 
 administering a supplemental nutrition 
 assistance program under the Food and Nutrition 
 Act of 2008, a State agency responsible for the 
 administration of the program transmits to the 
 Secretary the names and social security account 
 numbers of individuals, the Secretary shall 
 disclose to the State agency information on the 
 individuals and their employers maintained in 
 the National Directory of New Hires, subject to 
 this paragraph.
 (B) Condition on disclosure by the 
 secretary.--The Secretary shall make a 
 disclosure under subparagraph (A) only to the 
 extent that the Secretary determines that the 
 disclosure would not interfere with the 
 effective operation of the program under this 
 part.
 (C) Use and disclosure of information by 
 state agencies.--
 (i) In general.--A State agency may 
 not use or disclose information 
 provided under this paragraph except 
 for purposes of administering a program 
 referred to in subparagraph (A).
 (ii) Information security.--The State 
 agency shall have in effect data 
 security and control policies that the 
 Secretary finds adequate to ensure the 
 security of information obtained under 
 this paragraph and to ensure that 
 access to such information is 
 restricted to authorized persons for 
 purposes of authorized uses and 
 disclosures.
 (iii) Penalty for misuse of 
 information.--An officer or employee of 
 the State agency who fails to comply 
 with this subparagraph shall be subject 
 to the sanctions under subsection 
 (l)(2) to the same extent as if the 
 officer or employee were an officer or 
 employee of the United States.
 (D) Procedural requirements.--State agencies 
 requesting information under this paragraph 
 shall adhere to uniform procedures established 
 by the Secretary governing information requests 
 and data matching under this paragraph.
 (E) Reimbursement of costs.--The State agency 
 shall reimburse the Secretary, in accordance 
 with subsection (k)(3), for the costs incurred 
 by the Secretary in furnishing the information 
 requested under this paragraph.
 (11) Information comparisons and disclosures to 
 assist in administration of certain veterans 
 benefits.--
 (A) Furnishing of information by secretary of 
 veterans affairs.--Subject to the provisions of 
 this paragraph, the Secretary of Veterans 
 Affairs shall furnish to the Secretary, on such 
 periodic basis as determined by the Secretary 
 of Veterans Affairs in consultation with the 
 Secretary, information in the custody of the 
 Secretary of Veterans Affairs for comparison 
 with information in the National Directory of 
 New Hires, in order to obtain information in 
 such Directory with respect to individuals who 
 are applying for or receiving--
 (i) needs-based pension benefits 
 provided under chapter 15 of title 38, 
 United States Code, or under any other 
 law administered by the Secretary of 
 Veterans Affairs;
 (ii) parents' dependency and 
 indemnity compensation provided under 
 section 1315 of title 38, United States 
 Code;
 (iii) health care services furnished 
 under subsections (a)(2)(G), (a)(3), or 
 (b) of section 1710 of title 38, United 
 States Code; or
 (iv) compensation paid under chapter 
 11 of title 38, United States Code, at 
 the 100 percent rate based solely on 
 unemployability and without regard to 
 the fact that the disability or 
 disabilities are not rated as 100 
 percent disabling under the rating 
 schedule.
 (B) Requirement to seek minimum 
 information.--The Secretary of Veterans Affairs 
 shall seek information pursuant to this 
 paragraph only to the extent necessary to 
 verify the employment and income of individuals 
 described in subparagraph (A).
 (C) Duties of the secretary.--
 (i) Information disclosure.--The 
 Secretary, in cooperation with the 
 Secretary of Veterans Affairs, shall 
 compare information in the National 
 Directory of New Hires with information 
 provided by the Secretary of Veterans 
 Affairs with respect to individuals 
 described in subparagraph (A), and 
 shall disclose information in such 
 Directory regarding such individuals to 
 the Secretary of Veterans Affairs, in 
 accordance with this paragraph, for the 
 purposes specified in this paragraph.
 (ii) Condition on disclosure.--The 
 Secretary shall make disclosures in 
 accordance with clause (i) only to the 
 extent that the Secretary determines 
 that such disclosures do not interfere 
 with the effective operation of the 
 program under this part.
 (D) Use of information by secretary of 
 veterans affairs.--The Secretary of Veterans 
 Affairs may use information resulting from a 
 data match pursuant to this paragraph only--
 (i) for the purposes specified in 
 subparagraph (B); and
 (ii) after removal of personal 
 identifiers, to conduct analyses of the 
 employment and income reporting of 
 individuals described in subparagraph 
 (A).
 (E) Reimbursement of hhs costs.--The 
 Secretary of Veterans Affairs shall reimburse 
 the Secretary, in accordance with subsection 
 (k)(3), for the costs incurred by the Secretary 
 in furnishing the information requested under 
 this paragraph.
 (F) Consent.--The Secretary of Veterans 
 Affairs shall not seek, use, or disclose 
 information under this paragraph relating to an 
 individual without the prior written consent of 
 such individual (or of a person legally 
 authorized to consent on behalf of such 
 individual).
 (G) Expiration of authority.--The authority 
 under this paragraph shall be in effect as 
 follows:
 (i) During the period beginning on 
 December 26, 2007, and ending on 
 November 18, 2011.
 (ii) During the period beginning on 
 the date of the enactment of the 
 Department of Veterans Affairs Expiring 
 Authorities Act of 2013 and ending 180 
 days after that date.
 (k) Fees.--
 (1) For ssa verification.--The Secretary shall 
 reimburse the Commissioner of Social Security, at a 
 rate negotiated between the Secretary and the 
 Commissioner, for the costs incurred by the 
 Commissioner in performing the verification services 
 described in subsection (j).
 (2) For information from state directories of new 
 hires.--The Secretary shall reimburse costs incurred by 
 State directories of new hires in furnishing 
 information as required by section 453A(g)(2), at rates 
 which the Secretary determines to be reasonable (which 
 rates shall not include payment for the costs of 
 obtaining, compiling, or maintaining such information).
 (3) For information furnished to state and federal 
 agencies.--A State or Federal agency that receives 
 information from the Secretary pursuant to this section 
 or section 452(m) shall reimburse the Secretary for 
 costs incurred by the Secretary in furnishing the 
 information, at rates which the Secretary determines to 
 be reasonable (which rates shall include payment for 
 the costs of obtaining, verifying, maintaining, and 
 comparing the information).
 (l) Restriction on Disclosure and Use.--
 (1) In general.--Information in the Federal Parent 
 Locator Service, and information resulting from 
 comparisons using such information, shall not be used 
 or disclosed except as expressly provided in this 
 section, subject to section 6103 of the Internal 
 Revenue Code of 1986.
 (2) Penalty for misuse of information in the national 
 directory of new hires.--The Secretary shall require 
 the imposition of an administrative penalty (up to and 
 including dismissal from employment), and a fine of 
 $1,000, for each act of unauthorized access to, 
 disclosure of, or use of, information in the National 
 Directory of New Hires established under subsection (i) 
 by any officer or employee of the United States or any 
 other person who knowingly and willfully violates this 
 paragraph.
 (m) Information Integrity and Security.--The Secretary shall 
establish and implement safeguards with respect to the entities 
established under this section designed to--
 (1) ensure the accuracy and completeness of 
 information in the Federal Parent Locator Service; and
 (2) restrict access to confidential information in 
 the Federal Parent Locator Service to authorized 
 persons, and restrict use of such information to 
 authorized purposes.
 (n) Federal Government Reporting.--Each department, agency, 
and instrumentality of the United States shall on a quarterly 
basis report to the Federal Parent Locator Service the name and 
social security number of each employee and the wages paid to 
the employee during the previous quarter, except that such a 
report shall not be filed with respect to an employee of a 
department, agency, or instrumentality performing intelligence 
or counterintelligence functions, if the head of such 
department, agency, or instrumentality has determined that 
filing such a report could endanger the safety of the employee 
or compromise an ongoing investigation or intelligence mission.
 (o) Use of Set-Aside Funds.--Out of any money in the Treasury 
of the United States not otherwise appropriated, there is 
hereby appropriated to the Secretary for each fiscal year an 
amount equal to 2 percent of the total amount paid to the 
Federal Government pursuant to a plan approved under this part 
during the immediately preceding fiscal year (as determined on 
the basis of the most recent reliable data available to the 
Secretary as of the end of the third calendar quarter following 
the end of such preceding fiscal year) or the amount 
appropriated under this paragraph for fiscal year 2002, 
whichever is greater, which shall be available for use by the 
Secretary, either directly or through grants, contracts, or 
interagency agreements, for operation of the Federal Parent 
Locator Service under this section, to the extent such costs 
are not recovered through user fees. Amounts appropriated under 
this subsection shall remain available until expended.
 (p) Support Order Defined.--As used in this part, the term 
``support order'' means a judgment, decree, or order, whether 
temporary, final, or subject to modification, issued by a court 
or an administrative agency of competent jurisdiction, for the 
support and maintenance of a child, including a child who has 
attained the age of majority under the law of the issuing 
State, or of the parent with whom the child is living, which 
provides for monetary support, health care, arrearages, or 
reimbursement, and which may include related costs and fees, 
interest and penalties, income withholding, attorneys' fees, 
and other relief.

 STATE PLAN FOR CHILD AND SPOUSAL SUPPORT

 Sec. 454. A State plan for child and spousal support must--
 (1) provide that it shall be in effect in all 
 political subdivisions of the State;
 (2) provide for financial participation by the State;
 (3) provide for the establishment or designation of a 
 single and separate organizational unit, which meets 
 such staffing and organizational requirements as the 
 Secretary may by regulation prescribe, within the State 
 to administer the plan;
 (4) provide that the State will--
 (A) provide services relating to the 
 establishment of paternity or the 
 establishment, modification, or enforcement of 
 child support obligations, as appropriate, 
 under the plan with respect to--
 (i) each child for whom (I) 
 assistance is provided under the State 
 program funded under part A of this 
 title, (II) benefits or services for 
 foster care maintenance are provided 
 under the State program funded under 
 part E of this title, (III) medical 
 assistance is provided under the State 
 plan approved under title XIX, or (IV) 
 cooperation is required pursuant to 
 section 6(l)(1) of the Food and 
 Nutrition Act of 2008 (7 U.S.C. 
 2015(l)(1)), unless, in accordance with 
 paragraph (29), good cause or other 
 exceptions exist;
 (ii) any other child, if an 
 individual applies for such services 
 with respect to the child (except that, 
 if the individual applying for the 
 services resides in a foreign 
 reciprocating country or foreign treaty 
 country, the State may opt to require 
 the individual to request the services 
 through the Central Authority for child 
 support enforcement in the foreign 
 reciprocating country or the foreign 
 treaty country, and if the individual 
 resides in a foreign country that is 
 not a foreign reciprocating country or 
 a foreign treaty country, a State may 
 accept or reject the application); and
 (B) enforce any support obligation 
 established with respect to--
 (i) a child with respect to whom the 
 State provides services under the plan; 
 or
 (ii) the custodial parent of such a 
 child;
 (5) provide that (A) in any case in which support 
 payments are collected for an individual with respect 
 to whom an assignment pursuant to section 408(a)(3) is 
 effective, such payments shall be made to the State for 
 distribution pursuant to section 457 and shall not be 
 paid directly to the family, and the individual will be 
 notified on a monthly basis (or on a quarterly basis 
 for so long as the Secretary determines with respect to 
 a State that requiring such notice on a monthly basis 
 would impose an unreasonable administrative burden) of 
 the amount of the support payments collected, and (B) 
 in any case in which support payments are collected for 
 an individual pursuant to the assignment made under 
 section 1912, such payments shall be made to the State 
 for distribution pursuant to section 1912, except that 
 this clause shall not apply to such payments for any 
 month after the month in which the individual ceases to 
 be eligible for medical assistance;
 (6) provide that--
 (A) services under the plan shall be made 
 available to residents of other States on the 
 same terms as to residents of the State 
 submitting the plan;
 (B)(i) an application fee for furnishing such 
 services shall be imposed on an individual, 
 other than an individual receiving assistance 
 under a State program funded under part A or E, 
 or under a State plan approved under title XIX, 
 or who is required by the State to cooperate 
 with the State agency administering the program 
 under this part pursuant to subsection (l) or 
 (m) of section 6 of the Food and Nutrition Act 
 of 2008, and shall be paid by the individual 
 applying for such services, or recovered from 
 the absent parent, or paid by the State out of 
 its own funds (the payment of which from State 
 funds shall not be considered as an 
 administrative cost of the State for the 
 operation of the plan, and shall be considered 
 income to the program), the amount of which (I) 
 will not exceed $25 (or such higher or lower 
 amount (which shall be uniform for all States) 
 as the Secretary may determine to be 
 appropriate for any fiscal year to reflect 
 increases or decreases in administrative 
 costs), and (II) may vary among such 
 individuals on the basis of ability to pay (as 
 determined by the State); and
 (ii) in the case of an individual who has 
 never received assistance under a State program 
 funded under part A and for whom the State has 
 collected at least $550 of support, the State 
 shall impose an annual fee of $35 for each case 
 in which services are furnished, which shall be 
 retained by the State from support collected on 
 behalf of the individual (but not from the 
 first $550 so collected), paid by the 
 individual applying for the services, recovered 
 from the absent parent, or paid by the State 
 out of its own funds (the payment of which from 
 State funds shall not be considered as an 
 administrative cost of the State for the 
 operation of the plan, and the fees shall be 
 considered income to the program);
 (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);
 (D) a fee (in accordance with regulations of 
 the Secretary) for performing genetic tests may 
 be imposed on any individual who is not a 
 recipient of assistance under a State program 
 funded under part A; and
 (E) any costs in excess of the fees so 
 imposed may be collected--
 (i) from the parent who owes the 
 child or spousal support obligation 
 involved; or
 (ii) at the option of the State, from 
 the individual to whom such services 
 are made available, but only if such 
 State has in effect a procedure whereby 
 all persons in such State having 
 authority to order child or spousal 
 support are informed that such costs 
 are to be collected from the individual 
 to whom such services were made 
 available;
 (7) provide for entering into cooperative 
 arrangements with appropriate courts and law 
 enforcement officials and Indian tribes or tribal 
 organizations (as defined in subsections (e) and (l) of 
 section 4 of the Indian Self-Determination and 
 Education Assistance Act (25 U.S.C. [450b] 5304)) (A) 
 to assist the agency administering the plan, including 
 the entering into of financial arrangements with such 
 courts and officials in order to assure optimum results 
 under such program, and (B) with respect to any other 
 matters of common concern to such courts or officials 
 and the agency administering the plan;
 (8) provide that, for the purpose of establishing 
 parentage, establishing, setting the amount of, 
 modifying, or enforcing child support obligations, or 
 making or enforcing a child custody or visitation 
 determination, as defined in section 463(d)(1) the 
 agency administering the plan will establish a service 
 to locate parents utilizing--
 (A) all sources of information and available 
 records; and
 (B) the Federal Parent Locator Service 
 established under section 453,
 and shall, subject to the privacy safeguards required 
 under paragraph (26), disclose only the information 
 described in sections 453 and 463 to the authorized 
 persons specified in such sections for the purposes 
 specified in such sections;
 (9) provide that the State will, in accordance with 
 standards prescribed by the Secretary, cooperate with 
 any other State--
 (A) in establishing paternity, if necessary;
 (B) in locating a noncustodial parent 
 residing in the State (whether or not 
 permanently) against whom any action is being 
 taken under a program established under a plan 
 approved under this part in another State;
 (C) in securing compliance by a noncustodial 
 parent residing in such State (whether or not 
 permanently) with an order issued by a court of 
 competent jurisdiction against such parent for 
 the support and maintenance of the child or 
 children or the parent of such child or 
 children with respect to whom aid is being 
 provided under the plan of such other State;
 (D) in carrying out other functions required 
 under a plan approved under this part; and
 (E) not later than March 1, 1997, in using 
 the forms promulgated pursuant to section 
 452(a)(11) for income withholding, imposition 
 of liens, and issuance of administrative 
 subpoenas in interstate child support cases;
 (10) provide that the State will maintain a full 
 record of collections and disbursements made under the 
 plan and have an adequate reporting system;
 (11)(A) provide that amounts collected as support 
 shall be distributed as provided in section 457; and
 (B) provide that any payment required to be made 
 under section 456 or 457 to a family shall be made to 
 the resident parent, legal guardian, or caretaker 
 relative having custody of or responsibility for the 
 child or children;
 (12) provide for the establishment of procedures to 
 require the State to provide individuals who are 
 applying for or receiving services under the State 
 plan, or who are parties to cases in which services are 
 being provided under the State plan--
 (A) with notice of all proceedings in which 
 support obligations might be established or 
 modified; and
 (B) with a copy of any order establishing or 
 modifying a child support obligation, or (in 
 the case of a petition for modification) a 
 notice of determination that there should be no 
 change in the amount of the child support 
 award, within 14 days after issuance of such 
 order or determination;
 (13) provide that the State will comply with such 
 other requirements and standards as the Secretary 
 determines to be necessary to the establishment of an 
 effective program for locating noncustodial parents, 
 establishing paternity, obtaining support orders, and 
 collecting support payments and provide that 
 information requests by parents who are residents of 
 other States be treated with the same priority as 
 requests by parents who are residents of the State 
 submitting the plan;
 (14)(A) comply with such bonding requirements, for 
 employees who receive, disburse, handle, or have access 
 to, cash, as the Secretary shall by regulations 
 prescribe;
 (B) maintain methods of administration which are 
 designed to assure that persons responsible for 
 handling cash receipts shall not participate in 
 accounting or operating functions which would permit 
 them to conceal in the accounting records the misuse of 
 cash receipts (except that the Secretary shall by 
 regulations provide for exceptions to this requirement 
 in the case of sparsely populated areas where the 
 hiring of unreasonable additional staff would otherwise 
 be necessary);
 (15) provide for--
 (A) a process for annual reviews of and 
 reports to the Secretary on the State program 
 operated under the State plan approved under 
 this part, including such information as may be 
 necessary to measure State compliance with 
 Federal requirements for expedited procedures, 
 using such standards and procedures as are 
 required by the Secretary, under which the 
 State agency will determine the extent to which 
 the program is operated in compliance with this 
 part; and
 (B) a process of extracting from the 
 automated data processing system required by 
 paragraph (16) and transmitting to the 
 Secretary data and calculations concerning the 
 levels of accomplishment (and rates of 
 improvement) with respect to applicable 
 performance indicators (including paternity 
 establishment percentages) to the extent 
 necessary for purposes of sections 452(g) and 
 458;
 (16) provide for the establishment and operation by 
 the State agency, in accordance with an (initial and 
 annually updated) advance automated data processing 
 planning document approved under section 452(d), of a 
 statewide automated data processing and information 
 retrieval system meeting the requirements of section 
 454A designed effectively and efficiently to assist 
 management in the administration of the State plan, so 
 as to control, account for, and monitor all the factors 
 in the support enforcement collection and paternity 
 determination process under such plan;
 (17) provide that the State will have in effect an 
 agreement with the Secretary entered into pursuant to 
 section 463 for the use of the Parent Locator Service 
 established under section 453, and provide that the 
 State will accept and transmit to the Secretary 
 requests for information authorized under the 
 provisions of the agreement to be furnished by such 
 Service to authorized persons, will impose and collect 
 (in accordance with regulations of the Secretary) a fee 
 sufficient to cover the costs to the State and to the 
 Secretary incurred by reason of such requests, will 
 transmit to the Secretary from time to time (in 
 accordance with such regulations) so much of the fees 
 collected as are attributable to such costs to the 
 Secretary so incurred, and during the period that such 
 agreement is in effect will otherwise comply with such 
 agreement and regulations of the Secretary with respect 
 thereto;
 (18) provide that the State has in effect procedures 
 necessary to obtain payment of past-due support from 
 overpayments made to the Secretary of the Treasury as 
 set forth in section 464, and take all steps necessary 
 to implement and utilize such procedures;
 (19) provide that the agency administering the plan--
 (A) shall determine on a periodic basis, from 
 information supplied pursuant to section 508 of 
 the Unemployment Compensation Amendments of 
 1976, whether any individuals receiving 
 compensation under the State's unemployment 
 compensation law (including amounts payable 
 pursuant to any agreement under any Federal 
 unemployment compensation law) owe child 
 support obligations which are being enforced by 
 such agency; and
 (B) shall enforce any such child support 
 obligations which are owed by such an 
 individual but are not being met--
 (i) through an agreement with such 
 individual to have specified amounts 
 withheld from compensation otherwise 
 payable to such individual and by 
 submitting a copy of any such agreement 
 to the State agency administering the 
 unemployment compensation law; or
 (ii) in the absence of such an 
 agreement, by bringing legal process 
 (as defined in section 459(i)(5) of 
 this Act) to require the withholding of 
 amounts from such compensation;
 (20) provide, to the extent required by section 466, 
 that the State (A) shall have in effect all of the laws 
 to improve child support enforcement effectiveness 
 which are referred to in that section, and (B) shall 
 implement the procedures which are prescribed in or 
 pursuant to such laws;
 (21)(A) at the option of the State, impose a late 
 payment fee on all overdue support (as defined in 
 section 466(e)) under any obligation being enforced 
 under this part, in an amount equal to a uniform 
 percentage determined by the State (not less than 3 
 percent nor more than 6 percent) of the overdue 
 support, which shall be payable by the noncustodial 
 parent owing the overdue support; and
 (B) assure that the fee will be collected in addition 
 to, and only after full payment of, the overdue 
 support, and that the imposition of the late payment 
 fee shall not directly or indirectly result in a 
 decrease in the amount of the support which is paid to 
 the child (or spouse) to whom, or on whose behalf, it 
 is owed;
 (22) in order for the State to be eligible to receive 
 any incentive payments under section 458, provide that, 
 if one or more political subdivisions of the State 
 participate in the costs of carrying out activities 
 under the State plan during any period, each such 
 subdivision shall be entitled to receive an appropriate 
 share (as determined by the State) of any such 
 incentive payments made to the State for such period, 
 taking into account the efficiency and effectiveness of 
 the activities carried out under the State plan by such 
 political subdivision;
 (23) provide that the State will regularly and 
 frequently publicize, through public service 
 announcements, the availability of child support 
 enforcement services under the plan and otherwise, 
 including information as to any application fees for 
 such services and a telephone number or postal address 
 at which further information may be obtained and will 
 publicize the availability and encourage the use of 
 procedures for voluntary establishment of paternity and 
 child support by means the State deems appropriate;
 (24) provide that the State will have in effect an 
 automated data processing and information retrieval 
 system--
 (A) by October 1, 1997, which meets all 
 requirements of this part which were enacted on 
 or before the date of enactment of the Family 
 Support Act of 1988; and
 (B) by October 1, 2000, which meets all 
 requirements of this part enacted on or before 
 the date of the enactment of the Personal 
 Responsibility and Work Opportunity 
 Reconciliation Act of 1996, except that such 
 deadline shall be extended by 1 day for each 
 day (if any) by which the Secretary fails to 
 meet the deadline imposed by section 344(a)(3) 
 of the Personal Responsibility and Work 
 Opportunity Reconciliation Act of 1996;
 (25) provide that if a family with respect to which 
 services are provided under the plan ceases to receive 
 assistance under the State program funded under part A, 
 the State shall provide appropriate notice to the 
 family and continue to provide such services, subject 
 to the same conditions and on the same basis as in the 
 case of other individuals to whom services are 
 furnished under the plan, except that an application or 
 other request to continue services shall not be 
 required of such a family and paragraph (6)(B) shall 
 not apply to the family;
 (26) have in effect safeguards, applicable to all 
 confidential information handled by the State agency, 
 that are designed to protect the privacy rights of the 
 parties, including--
 (A) safeguards against unauthorized use or 
 disclosure of information relating to 
 proceedings or actions to establish paternity, 
 or to establish, or modify, or enforce support, 
 or to make or enforce a child custody 
 determination;
 (B) prohibitions against the release of 
 information on the whereabouts of 1 party or 
 the child to another party against whom a 
 protective order with respect to the former 
 party or the child has been entered;
 (C) prohibitions against the release of 
 information on the whereabouts of 1 party or 
 the child to another person if the State has 
 reason to believe that the release of the 
 information to that person may result in 
 physical or emotional harm to the party or the 
 child;
 (D) in cases in which the prohibitions under 
 subparagraphs (B) and (C) apply, the 
 requirement to notify the Secretary, for 
 purposes of section 453(b)(2), that the State 
 has reasonable evidence of domestic violence or 
 child abuse against a party or the child and 
 that the disclosure of such information could 
 be harmful to the party or the child; and
 (E) procedures providing that when the 
 Secretary discloses information about a parent 
 or child to a State court or an agent of a 
 State court described in section 453(c)(2) or 
 463(d)(2)(B), and advises that court or agent 
 that the Secretary has been notified that there 
 is reasonable evidence of domestic violence or 
 child abuse pursuant to section 453(b)(2), the 
 court shall determine whether disclosure to any 
 other person of information received from the 
 Secretary could be harmful to the parent or 
 child and, if the court determines that 
 disclosure to any other person could be 
 harmful, the court and its agents shall not 
 make any such disclosure;
 (27) provide that, on and after October 1, 1998, the 
 State agency will--
 (A) operate a State disbursement unit in 
 accordance with section 454B; and
 (B) have sufficient State staff (consisting 
 of State employees) and (at State option) 
 contractors reporting directly to the State 
 agency to--
 (i) monitor and enforce support 
 collections through the unit in cases 
 being enforced by the State pursuant to 
 section 454(4) (including carrying out 
 the automated data processing 
 responsibilities described in section 
 454A(g)); and
 (ii) take the actions described in 
 section 466(c)(1) in appropriate cases;
 (28) provide that, on and after October 1, 1997, the 
 State will operate a State Directory of New Hires in 
 accordance with section 453A;
 (29) provide that the State agency responsible for 
 administering the State plan--
 (A) shall make the determination (and 
 redetermination at appropriate intervals) as to 
 whether an individual who has applied for or is 
 receiving assistance under the State program 
 funded under part A, the State program under 
 part E, the State program under title XIX, or 
 the supplemental nutrition assistance program, 
 as defined under section 3(h) of the Food and 
 Nutrition Act of 2008 (7 U.S.C. 2012(h)), is 
 cooperating in good faith with the State in 
 establishing the paternity of, or in 
 establishing, modifying, or enforcing a support 
 order for, any child of the individual by 
 providing the State agency with the name of, 
 and such other information as the State agency 
 may require with respect to, the noncustodial 
 parent of the child, subject to good cause and 
 other exceptions which--
 (i) in the case of the State program 
 funded under part A, the State program 
 under part E, or the State program 
 under title XIX shall, at the option of 
 the State, be defined, taking into 
 account the best interests of the 
 child, and applied in each case, by the 
 State agency administering such 
 program; and
 (ii) in the case of the supplemental 
 nutrition assistance program, as 
 defined under section 3(h) of the Food 
 and Nutrition Act of 2008 (7 U.S.C. 
 2012(h)), shall be defined and applied 
 in each case under that program in 
 accordance with section 6(l)(2) of the 
 Food and Nutrition Act of 2008 (7 
 U.S.C. 2015(l)(2));
 (B) shall require the individual to supply 
 additional necessary information and appear at 
 interviews, hearings, and legal proceedings;
 (C) shall require the individual and the 
 child to submit to genetic tests pursuant to 
 judicial or administrative order;
 (D) may request that the individual sign a 
 voluntary acknowledgment of paternity, after 
 notice of the rights and consequences of such 
 an acknowledgment, but may not require the 
 individual to sign an acknowledgment or 
 otherwise relinquish the right to genetic tests 
 as a condition of cooperation and eligibility 
 for assistance under the State program funded 
 under part A, the State program under part E, 
 the State program under title XIX, or the 
 supplemental nutrition assistance program, as 
 defined under section 3(h) of the Food and 
 Nutrition Act of 2008 (7 U.S.C. 2012(h)); and
 (E) shall promptly notify the individual and 
 the State agency administering the State 
 program funded under part A, the State agency 
 administering the State program under part E, 
 the State agency administering the State 
 program under title XIX, or the State agency 
 administering the supplemental nutrition 
 assistance program, as defined under section 
 3(h) of the Food and Nutrition Act of 2008 (7 
 U.S.C. 2012(h)), of each such determination, 
 and if noncooperation is determined, the basis 
 therefor;
 (30) provide that the State shall use the definitions 
 established under section 452(a)(5) in collecting and 
 reporting information as required under this part;
 (31) provide that the State agency will have in 
 effect a procedure for certifying to the Secretary, for 
 purposes of the procedure under section 452(k), 
 determinations that individuals owe arrearages of child 
 support in an amount exceeding $2,500, under which 
 procedure--
 (A) each individual concerned is afforded 
 notice of such determination and the 
 consequences thereof, and an opportunity to 
 contest the determination; and
 (B) the certification by the State agency is 
 furnished to the Secretary in such format, and 
 accompanied by such supporting documentation, 
 as the Secretary may require;
 (32)(A) provide that any request for services under 
 this part by a foreign reciprocating country, a foreign 
 treaty country, or a foreign country with which the 
 State has an arrangement described in section 459A(d) 
 shall be treated as a request by a State;
 (B) provide, at State option, notwithstanding 
 paragraph (4) or any other provision of this part, for 
 services under the plan for enforcement of a spousal 
 support order not described in paragraph (4)(B) entered 
 by such a country (or subdivision); and
 (C) provide that no applications will be required 
 from, and no costs will be assessed for such services 
 against, the foreign reciprocating country, foreign 
 treaty country, or foreign individual (but costs may at 
 State option be assessed against the obligor);
 (33) provide that a State that receives funding 
 pursuant to section 428 and that has within its borders 
 Indian country (as defined in section 1151 of title 18, 
 United States Code) may enter into cooperative 
 agreements with an Indian tribe or tribal organization 
 (as defined in subsections (e) and (l) of section 4 of 
 the Indian Self-Determination and Education Assistance 
 Act (25 U.S.C. [450b] 5304)), if the Indian tribe or 
 tribal organization demonstrates that such tribe or 
 organization has an established tribal court system or 
 a Court of Indian Offenses with the authority to 
 establish paternity, establish, modify, or enforce 
 support orders, or to enter support orders in 
 accordance with child support guidelines established or 
 adopted by such tribe or organization, under which the 
 State and tribe or organization shall provide for the 
 cooperative delivery of child support enforcement 
 services in Indian country and for the forwarding of 
 all collections pursuant to the functions performed by 
 the tribe or organization to the State agency, or 
 conversely, by the State agency to the tribe or 
 organization, which shall distribute such collections 
 in accordance with such agreement; and
 (34) include an election by the State to apply 
 section 457(a)(2)(B) of this Act or former section 
 457(a)(2)(B) of this Act (as in effect for the State 
 immediately before the date this paragraph first 
 applies to the State) to the distribution of the 
 amounts which are the subject of such sections and, for 
 so long as the State elects to so apply such former 
 section, the amendments made by subsection (b)(1) of 
 section 7301 of the Deficit Reduction Act of 2005 shall 
 not apply with respect to the State, notwithstanding 
 subsection (e) of such section 7301.
The State may allow the jurisdiction which makes the collection 
involved to retain any application fee under paragraph (6)(B) 
or any late payment fee under paragraph (21). Nothing in 
paragraph (33) shall void any provision of any cooperative 
agreement entered into before the date of the enactment of such 
paragraph, nor shall such paragraph deprive any State of 
jurisdiction over Indian country (as so defined) that is 
lawfully exercised under section 402 of the Act entitled ``An 
Act to prescribe penalties for certain acts of violence or 
intimidation, and for other purposes'', approved April 11, 1968 
(25 U.S.C. 1322).

 * * * * * * *

 COLLECTION OF PAST-DUE SUPPORT FROM FEDERAL TAX REFUNDS

 Sec. 464. (a)(1) Upon receiving notice from a State agency 
administering a plan approved under this part that a named 
individual owes past-due support which has been assigned to 
such State pursuant to section 408(a)(3) or section 471(a)(17), 
the Secretary of the Treasury shall determine whether any 
amounts, as refunds of Federal taxes paid, are payable to such 
individual (regardless of whether such individual filed a tax 
return as a married or unmarried individual). If the Secretary 
of the Treasury finds that any such amount is payable, he shall 
withhold from such refunds an amount equal to the past-due 
support, shall concurrently send notice to such individual that 
the withholding has been made (including in or with such notice 
a notification to any other person who may have filed a joint 
return with such individual of the steps which such other 
person may take in order to secure his or her proper share of 
the refund), and shall pay such amount to the State agency 
(together with notice of the individual's home address) for 
distribution in accordance with section 457. This subsection 
may be executed by the disbursing official of the Department of 
the Treasury.
 (2)(A) Upon receiving notice from a State agency 
administering a plan approved under this part that a named 
individual owes past-due support which such State has agreed to 
collect under paragraph (4)(A)(ii) or (32) of section 454, and 
that the State agency has sent notice to such individual in 
accordance with paragraph (3)(A), the Secretary of the Treasury 
shall determine whether any amounts, as refunds of Federal 
taxes paid, are payable to such individual (regardless of 
whether such individual filed a tax return as a married or 
unmarried individual). If the Secretary of the Treasury finds 
that any such amount is payable, he shall withhold from such 
refunds an amount equal to such past-due support, and shall 
concurrently send notice to such individual that the 
withholding has been made, including in or with such notice a 
notification to any other person who may have filed a joint 
return with such individual of the steps which such other 
person may take in order to secure his or her proper share of 
the refund. The Secretary of the Treasury shall pay the amount 
withheld to the State agency, and the State shall pay to the 
Secretary of the Treasury any fee imposed by the Secretary of 
the Treasury to cover the costs of the withholding and any 
required notification. The State agency shall, subject to 
paragraph (3)(B), distribute such amount to or on behalf of the 
child to whom the support was owed in accordance with section 
457. This subsection may be executed by the Secretary of the 
Department of the Treasury or his designee.
 (B) This paragraph shall apply only with respect to refunds 
payable under section 6402 of the Internal Revenue Code of 1954 
after December 31, 1985.
 (3)(A) Prior to notifying the Secretary of the Treasury under 
paragraph (1) or (2) that an individual owes past-due support, 
the State shall send notice to such individual that a 
withholding will be made from any refund otherwise payable to 
such individual. The notice shall also (i) instruct the 
individual owing the past-due support of the steps which may be 
taken to contest the State's determination that past-due 
support is owed or the amount of the past-due support, and (ii) 
provide information, as may be prescribed by the Secretary of 
Health and Human Services by regulation in consultation with 
the Secretary of the Treasury, with respect to procedures to be 
followed, in the case of a joint return, to protect the share 
of the refund which may be payable to another person.
 (B) If the Secretary of the Treasury determines that an 
amount should be withheld under paragraph (1) or (2), and that 
the refund from which it should be withheld is based upon a 
joint return, the Secretary of the Treasury shall notify the 
State that the withholding is being made from a refund based 
upon a joint return, and shall furnish to the State the names 
and addresses of each taxpayer filing such joint return. In the 
case of a withholding under paragraph (2), the State may delay 
distribution of the amount withheld until the State has been 
notified by the Secretary of the Treasury that the other person 
filing the joint return has received his or her proper share of 
the refund, but such delay may not exceed six months.
 (C) If the other person filing the joint return with the 
named individual owing the past-due support takes appropriate 
action to secure his or her proper share of a refund from which 
a withholding was made under paragraph (1) or (2), the 
Secretary of the Treasury shall pay such share to such other 
person. The Secretary of the Treasury shall deduct the amount 
of such payment from amounts subsequently payable to the State 
agency to which the amount originally withheld from such refund 
was paid.
 (D) In any case in which an amount was withheld under 
paragraph (1) or (2) and paid to a State, and the State 
subsequently determines that the amount certified as past-due 
support was in excess of the amount actually owed at the time 
the amount withheld is to be distributed to or on behalf of the 
child, the State shall pay the excess amount withheld to the 
named individual thought to have owed the past-due support (or, 
in the case of amounts withheld on the basis of a joint return, 
jointly to the parties filing such return).
 (b)(1) The Secretary of the Treasury shall issue regulations, 
approved by the Secretary of Health and Human Services, 
prescribing the time or times at which States must submit 
notices of past-due support, the manner in which such notices 
must be submitted, and the necessary information that must be 
contained in or accompany the notices. The regulations shall be 
consistent with the provisions of subsection (a)(3), shall 
specify the minimum amount of past-due support to which the 
offset procedure established by subsection (a) may be applied, 
and the fee that a State must pay to reimburse the Secretary of 
the Treasury for the full cost of applying the offset 
procedure, and shall provide that the Secretary of the Treasury 
will advise the Secretary of Health and Human Services, not 
less frequently than annually, of the States which have 
furnished notices of past-due support under subsection (a), the 
number of cases in each State with respect to which such 
notices have been furnished, the amount of support sought to be 
collected under this subsection by each State, and the amount 
of such collections actually made in the case of each State. 
Any fee paid to the Secretary of the Treasury pursuant to this 
subsection may be used to reimburse appropriations which bore 
all or part of the cost of applying such procedure.
 (2) In the case of withholdings made under subsection (a)(2), 
the regulations promulgated pursuant to this subsection shall 
include the following requirements:
 (A) The withholding shall apply only in the case 
 where the State determines that the amount of the past-
 due support which will be owed at the time the 
 withholding is to be made, based upon the pattern of 
 payment of support and other enforcement actions being 
 pursued to collect the past-due support, is equal to or 
 greater than $500. The State may limit the $500 
 threshold amount to amounts of past-due support accrued 
 since the time that the State first began to enforce 
 the child support order involved under the State plan, 
 and may limit the application of the withholding to 
 past-due support accrued since such time.
 (B) The fee which the Secretary of the Treasury may 
 impose to cover the costs of the withholding and 
 notification may not exceed $25 per case submitted.
 (c) In this part the term ``past-due support'' means the 
amount of a delinquency, determined under a court order, or an 
order of an administrative process established under State law, 
for support and maintenance of a child (whether or not a 
minor), or of a child (whether or not a minor) and the parent 
with whom the child is living.
 (d) Applicability to Indian Tribes and Tribal Organizations 
Receiving a Grant Under This Part.--This section, except for 
the requirement to distribute amounts in accordance with 
section 457, shall apply to an Indian tribe or tribal 
organization receiving a grant under section 455(f) in the same 
manner in which this section applies to a State with a plan 
approved under this part.

 * * * * * * *

 ---------- 

 INTERNAL REVENUE CODE OF 1986

 * * * * * * *

 Subtitle F--Procedure and Administration

 * * * * * * *

 CHAPTER 61--INFORMATION AND RETURNS

 * * * * * * *

 Subchapter B--MISCELLANEOUS PROVISIONS

 * * * * * * *

SEC. 6103. CONFIDENTIALITY AND DISCLOSURE OF RETURNS AND RE-
 TURN INFORMATION.

 (a) General rule.--Returns and return information shall be 
confidential, and except as authorized by this title--
 (1) no officer or employee of the United States,
 (2) no officer or employee of any State, any local 
 law enforcement agency receiving information under 
 subsection (i)(1)(C) or (7)(A), [any local child 
 support enforcement agency] any tribal or local child 
 support enforcement agency, or any local agency 
 administering a program listed in subsection (l)(7)(D) 
 who has or had access to returns or return information 
 under this section or section 6104(c), and
 (3)no other person (or officer or employee thereof) 
 who has or had access to returns or return information 
 under subsection (c), subsection (e)(1)(D)(iii), 
 paragraph (10), (13), (14), or (15) of subsection (k), 
 paragraph (6), (8), (10), (12), (13) (other than 
 subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), 
 (20), or (21) of subsection (l), paragraph (2) or 
 (4)(B) of subsection (m), or subsection (n),
shall disclose any return or return information obtained by him 
in any manner in connection with his service as such an officer 
or an employee or otherwise or under the provisions of this 
section. For purposes of this subsection, the term ``officer or 
employee'' includes a former officer or employee.
 (b) Definitions.--For purposes of this section--
 (1) Return.--The term ``return'' means any tax or 
 information return, declaration of estimated tax, or 
 claim for refund required by, or provided for or 
 permitted under, the provisions of this title which is 
 filed with the Secretary by, on behalf of, or with 
 respect to any person, and any amendment or supplement 
 thereto, including supporting schedules, attachments, 
 or lists which are supplemental to, or part of, the 
 return so filed.
 (2) Return information.--The term ``return 
 information'' means--
 (A) a taxpayer's identity, the nature, 
 source, or amount of his income, payments, 
 receipts, deductions, exemptions, credits, 
 assets, liabilities, net worth, tax liability, 
 tax withheld, deficiencies, overassessments, or 
 tax payments, whether the taxpayer's return 
 was, is being, or will be examined or subject 
 to other investigation or processing, or any 
 other data, received by, recorded by, prepared 
 by, furnished to, or collected by the Secretary 
 with respect to a return or with respect to the 
 determination of the existence, or possible 
 existence, of liability (or the amount thereof) 
 of any person under this title for any tax, 
 penalty, interest, fine, forfeiture, or other 
 imposition, or offense,
 (B) any part of any written determination or 
 any background file document relating to such 
 written determination (as such terms are 
 defined in section 6110(b)) which is not open 
 to public inspection under section 6110,
 (C) any advance pricing agreement entered 
 into by a taxpayer and the Secretary and any 
 background information related to such 
 agreement or any application for an advance 
 pricing agreement, and
 (D) any agreement under section 7121, and any 
 similar agreement, and any background 
 information related to such an agreement or 
 request for such an agreement,
 but such term does not include data in a form which 
 cannot be associated with, or otherwise identify, 
 directly or indirectly, a particular taxpayer. Nothing 
 in the preceding sentence, or in any other provision of 
 law, shall be construed to require the disclosure of 
 standards used or to be used for the selection of 
 returns for examination, or data used or to be used for 
 determining such standards, if the Secretary determines 
 that such disclosure will seriously impair assessment, 
 collection, or enforcement under the internal revenue 
 laws.
 (3) Taxpayer return information.--The term ``taxpayer 
 return information'' means return information as 
 defined in paragraph (2) which is filed with, or 
 furnished to, the Secretary by or on behalf of the 
 taxpayer to whom such return information relates.
 (4) Tax administration.--The term ``tax 
 administration''--
 (A) means--
 (i) the administration, management, 
 conduct, direction, and supervision of 
 the execution and application of the 
 internal revenue laws or related 
 statutes (or equivalent laws and 
 statutes of a State) and tax 
 conventions to which the United States 
 is a party, and
 (ii) the development and formulation 
 of Federal tax policy relating to 
 existing or proposed internal revenue 
 laws, related statutes, and tax 
 conventions, and
 (B) includes assessment, collection, 
 enforcement, litigation, publication, and 
 statistical gathering functions under such 
 laws, statutes, or conventions.
 (5) State.--
 (A) In general.--The term ``State'' means--
 (i) any of the 50 States, the 
 District of Columbia, the Commonwealth 
 of Puerto Rico, the Virgin Islands, 
 Guam, American Samoa, and the 
 Commonwealth of the Northern Mariana 
 Islands,
 (ii) for purposes of subsections 
 (a)(2), (b)(4), (d)(1), (h)(4), and 
 (p), any municipality--
 (I) with a population in 
 excess of 250,000 (as 
 determined under the most 
 recent decennial United States 
 census data available),
 (II) which imposes a tax on 
 income or wages, and
 (III) with which the 
 Secretary (in his sole 
 discretion) has entered into an 
 agreement regarding disclosure, 
 and
 (iii) for purposes of subsections 
 (a)(2), (b)(4), (d)(1), (h)(4), and 
 (p), any governmental entity--
 (I) which is formed and 
 operated by a qualified group 
 of municipalities, and
 (II) with which the Secretary 
 (in his sole discretion) has 
 entered into an agreement 
 regarding disclosure.
 (B) Regional income tax agencies.--For 
 purposes of subparagraph (A)(iii)--
 (i) Qualified group of 
 municipalities.--The term ``qualified 
 group of municipalities'' means, with 
 respect to any governmental entity, 2 
 or more municipalities--
 (I) each of which imposes a 
 tax on income or wages,
 (II) each of which, under the 
 authority of a State statute, 
 administers the laws relating 
 to the imposition of such taxes 
 through such entity, and
 (III) which collectively have 
 a population in excess of 
 250,000 (as determined under 
 the most recent decennial 
 United States census data 
 available).
 (ii) References to State law, etc..--
 For purposes of applying subparagraph 
 (A)(iii) to the subsections referred to 
 in such subparagraph, any reference in 
 such subsections to State law, 
 proceedings, or tax returns shall be 
 treated as references to the law, 
 proceedings, or tax returns, as the 
 case may be, of the municipalities 
 which form and operate the governmental 
 entity referred to in such 
 subparagraph.
 (iii) Disclosure to contractors and 
 other agents.--Notwithstanding any 
 other provision of this section, no 
 return or return information shall be 
 disclosed to any contractor or other 
 agent of a governmental entity referred 
 to in subparagraph (A)(iii) unless such 
 entity, to the satisfaction of the 
 Secretary--
 (I) has requirements in 
 effect which require each such 
 contractor or other agent which 
 would have access to returns or 
 return information to provide 
 safeguards (within the meaning 
 of subsection (p)(4)) to 
 protect the confidentiality of 
 such returns or return 
 information,
 (II) agrees to conduct an on-
 site review every 3 years (or a 
 mid-point review in the case of 
 contracts or agreements of less 
 than 3 years in duration) of 
 each contractor or other agent 
 to determine compliance with 
 such requirements,
 (III) submits the findings of 
 the most recent review 
 conducted under subclause (II) 
 to the Secretary as part of the 
 report required by subsection 
 (p)(4)(E), and
 (IV) certifies to the 
 Secretary for the most recent 
 annual period that such 
 contractor or other agent is in 
 compliance with all such 
 requirements.
 The certification required by subclause (IV) 
 shall include the name and address of each 
 contractor and other agent, a description of 
 the contract or agreement with such contractor 
 or other agent, and the duration of such 
 contract or agreement. The requirements of this 
 clause shall not apply to disclosures pursuant 
 to subsection (n) for purposes of Federal tax 
 administration and a rule similar to the rule 
 of subsection (p)(8)(B) shall apply for 
 purposes of this clause.
 (6) Taxpayer identity.--The term ``taxpayer 
 identity'' means the name of a person with respect to 
 whom a return is filed, his mailing address, his 
 taxpayer identifying number (as described in section 
 6109), or a combination thereof.
 (7) Inspection.--The terms ``inspected'' and 
 ``inspection'' mean any examination of a return or 
 return information.
 (8) Disclosure.--The term ``disclosure'' means the 
 making known to any person in any manner whatever a 
 return or return information.
 (9) Federal agency.--The term ``Federal agency'' 
 means an agency within the meaning of section 551(1) of 
 title 5, United States Code.
 (10) Chief executive officer.--The term ``chief 
 executive officer'' means, with respect to any 
 municipality, any elected official and the chief 
 official (even if not elected) of such municipality.
 (11) Terrorist incident, threat, or activity.--The 
 term ``terrorist incident, threat, or activity'' means 
 an incident, threat, or activity involving an act of 
 domestic terrorism (as defined in section 2331(5) of 
 title 18, United States Code) or international 
 terrorism (as defined in section 2331(1) of such 
 title).
 (c) Disclosure of returns and return information to designee 
of taxpayer.--The Secretary may, subject to such requirements 
and conditions as he may prescribe by regulations, disclose the 
return of any taxpayer, or return information with respect to 
such taxpayer, to such person or persons as the taxpayer may 
designate in a request for or consent to such disclosure, or to 
any other person at the taxpayer's request to the extent 
necessary to comply with a request for information or 
assistance made by the taxpayer to such other person. However, 
return information shall not be disclosed to such person or 
persons if the Secretary determines that such disclosure would 
seriously impair Federal tax administration. Persons designated 
by the taxpayer under this subsection to receive return 
information shall not use the information for any purpose other 
than the express purpose for which consent was granted and 
shall not disclose return information to any other person 
without the express permission of, or request by, the taxpayer.
 (d) Disclosure to State tax officials and State and local law 
enforcement agencies.--
 (1) In general.--Returns and return information with 
 respect to taxes imposed by chapters 1, 2, 6, 11, 12, 
 21, 23, 24, 31, 32, 44, 51, and 52 and subchapter D of 
 chapter 36 shall be open to inspection by, or 
 disclosure to, any State agency, body, or commission, 
 or its legal representative, which is charged under the 
 laws of such State with responsibility for the 
 administration of State tax laws for the purpose of, 
 and only to the extent necessary in, the administration 
 of such laws, including any procedures with respect to 
 locating any person who may be entitled to a refund. 
 Such inspection shall be permitted, or such disclosure 
 made, only upon written request by the head of such 
 agency, body, or commission, and only to the 
 representatives of such agency, body, or commission 
 designated in such written request as the individuals 
 who are to inspect or to receive the returns or return 
 information on behalf of such agency, body, or 
 commission. Such representatives shall not include any 
 individual who is the chief executive officer of such 
 State or who is neither an employee or legal 
 representative of such agency, body, or commission nor 
 a person described in subsection (n). However, such 
 return information shall not be disclosed to the extent 
 that the Secretary determines that such disclosure 
 would identify a confidential informant or seriously 
 impair any civil or criminal tax investigation.
 (2) Disclosure to State audit agencies.--
 (A) In general.--Any returns or return 
 information obtained under paragraph (1) by any 
 State agency, body, or commission may be open 
 to inspection by, or disclosure to, officers 
 and employees of the State audit agency for the 
 purpose of, and only to the extent necessary 
 in, making an audit of the State agency, body, 
 or commission referred to in paragraph (1).
 (B) State audit agency.--For purposes of 
 subparagraph (A), the term ``State audit 
 agency'' means any State agency, body, or 
 commission which is charged under the laws of 
 the State with the responsibility of auditing 
 State revenues and programs.
 (3) Exception for reimbursement under section 7624.--
 Nothing in this section shall be construed to prevent 
 the Secretary from disclosing to any State or local law 
 enforcement agency which may receive a payment under 
 section 7624 the amount of the recovered taxes with 
 respect to which such a payment may be made.
 (4) Availability and use of death information.--
 (A) In general.--No returns or return 
 information may be disclosed under paragraph 
 (1) to any agency, body, or commission of any 
 State (or any legal representative thereof) 
 during any period during which a contract 
 meeting the requirements of subparagraph (B) is 
 not in effect between such State and the 
 Secretary of Health and Human Services.
 (B) Contractual requirements.--A contract 
 meets the requirements of this subparagraph 
 if--
 (i) such contract requires the State 
 to furnish the Secretary of Health and 
 Human Services information concerning 
 individuals with respect to whom death 
 certificates (or equivalent documents 
 maintained by the State or any 
 subdivision thereof) have been 
 officially filed with it, and
 (ii) such contract does not include 
 any restriction on the use of 
 information obtained by such Secretary 
 pursuant to such contract, except that 
 such contract may provide that such 
 information is only to be used by the 
 Secretary (or any other Federal agency) 
 for purposes of ensuring that Federal 
 benefits or other payments are not 
 erroneously paid to deceased 
 individuals.
 Any information obtained by the Secretary of 
 Health and Human Services under such a contract 
 shall be exempt from disclosure under section 
 552 of title 5, United States Code, and from 
 the requirements of section 552a of such title 
 5.
 (C) Special exception.--The provisions of 
 subparagraph (A) shall not apply to any State 
 which on July 1, 1993, was not, pursuant to a 
 contract, furnishing the Secretary of Health 
 and Human Services information concerning 
 individuals with respect to whom death 
 certificates (or equivalent documents 
 maintained by the State or any subdivision 
 thereof) have been officially filed with it.
 (5) Disclosure for combined employment tax 
 reporting.--
 (A) In general.--The Secretary may disclose 
 taxpayer identity information and signatures to 
 any agency, body, or commission of any State 
 for the purpose of carrying out with such 
 agency, body, or commission a combined Federal 
 and State employment tax reporting program 
 approved by the Secretary. Subsections (a)(2) 
 and (p)(4) and sections 7213 and 7213A shall 
 not apply with respect to disclosures or 
 inspections made pursuant to this paragraph.
 (B) Termination.--The Secretary may not make 
 any disclosure under this paragraph after 
 December 31, 2007.
 (6) Limitation on disclosure regarding regional 
 income tax agencies treated as States.--For purposes of 
 paragraph (1), inspection by or disclosure to an entity 
 described in subsection (b)(5)(A)(iii) shall be for the 
 purpose of, and only to the extent necessary in, the 
 administration of the laws of the member municipalities 
 in such entity relating to the imposition of a tax on 
 income or wages. Such entity may not redisclose any 
 return or return information received pursuant to 
 paragraph (1) to any such member municipality.
 (e) Disclosure to persons having material interest.--
 (1) In general.--The return of a person shall, upon 
 written request, be open to inspection by or disclosure 
 to--
 (A) in the case of the return of an 
 individual--
 (i) that individual,
 (ii) the spouse of that individual if 
 the individual and such spouse have 
 signified their consent to consider a 
 gift reported on such return as made 
 one-half by him and one-half by the 
 spouse pursuant to the provisions of 
 section 2513; or
 (iii) the child of that individual 
 (or such child's legal representative) 
 to the extent necessary to comply with 
 the provisions of section 1(g);
 (B) in the case of an income tax return filed 
 jointly, either of the individuals with respect 
 to whom the return is filed;
 (C) in the case of the return of a 
 partnership, any person who was a member of 
 such partnership during any part of the period 
 covered by the return;
 (D) in the case of the return of a 
 corporation or a subsidiary thereof--
 (i) any person designated by 
 resolution of its board of directors or 
 other similar governing body,
 (ii) any officer or employee of such 
 corporation upon written request signed 
 by any principal officer and attested 
 to by the secretary or other officer,
 (iii) any bona fide shareholder of 
 record owning 1 percent or more of the 
 outstanding stock of such corporation,
 (iv) if the corporation was an S 
 corporation, any person who was a 
 shareholder during any part of the 
 period covered by such return during 
 which an election under section 1362(a) 
 was in effect, or
 (v) if the corporation has been 
 dissolved, any person authorized by 
 applicable State law to act for the 
 corporation or any person who the 
 Secretary finds to have a material 
 interest which will be affected by 
 information contained therein;
 (E) in the case of the return of an estate--
 (i) the administrator, executor, or 
 trustee of such estate, and
 (ii) any heir at law, next of kin, or 
 beneficiary under the will, of the 
 decedent, but only if the Secretary 
 finds that such heir at law, next of 
 kin, or beneficiary has a material 
 interest which will be affected by 
 information contained therein; and
 (F) in the case of the return of a trust--
 (i) the trustee or trustees, jointly 
 or separately, and
 (ii) any beneficiary of such trust, 
 but only if the Secretary finds that 
 such beneficiary has a material 
 interest which will be affected by 
 information contained therein.
 (2) Incompetency.--If an individual described in 
 paragraph (1) is legally incompetent, the applicable 
 return shall, upon written request, be open to 
 inspection by or disclosure to the committee, trustee, 
 or guardian of his estate.
 (3) Deceased individuals.--The return of a decedent 
 shall, upon written request, be open to inspection by 
 or disclosure to--
 (A) the administrator, executor, or trustee 
 of his estate, and
 (B) any heir at law, next of kin, or 
 beneficiary under the will, of such decedent, 
 or a donee of property, but only if the 
 Secretary finds that such heir at law, next of 
 kin, beneficiary, or donee has a material 
 interest which will be affected by information 
 contained therein.
 (4) Title 11 cases and receivership proceedings.--
 If--
 (A) there is a trustee in a title 11 case in 
 which the debtor is the person with respect to 
 whom the return is filed, or
 (B) substantially all of the property of the 
 person with respect to whom the return is filed 
 is in the hands of a receiver,
 such return or returns for prior years of such person 
 shall, upon written request, be open to inspection by 
 or disclosure to such trustee or receiver, but only if 
 the Secretary finds that such trustee or receiver, in 
 his fiduciary capacity, has a material interest which 
 will be affected by information contained therein.
 (5) Individual's title 11 case.--
 (A) In general.--In any case to which section 
 1398 applies (determined without regard to 
 section 1398(b)(1)), any return of the debtor 
 for the taxable year in which the case 
 commenced or any preceding taxable year shall, 
 upon written request, be open to inspection by 
 or disclosure to the trustee in such case.
 (B) Return of estate available to debtor.--
 Any return of an estate in a case to which 
 section 1398 applies shall, upon written 
 request, be open to inspection by or disclosure 
 to the debtor in such case.
 (C) Special rule for involuntary cases.--In 
 an involuntary case, no disclosure shall be 
 made under subparagraph (A) until the order for 
 relief has been entered by the court having 
 jurisdiction of such case unless such court 
 finds that such disclosure is appropriate for 
 purposes of determining whether an order for 
 relief should be entered.
 (6) Attorney in fact.--Any return to which this 
 subsection applies shall, upon written request, also be 
 open to inspection by or disclosure to the attorney in 
 fact duly authorized in writing by any of the persons 
 described in paragraph (1), (2), (3), (4), (5), (8), or 
 (9) to inspect the return or receive the information on 
 his behalf, subject to the conditions provided in such 
 paragraphs.
 (7) Return information.--Return information with 
 respect to any taxpayer may be open to inspection by or 
 disclosure to any person authorized by this subsection 
 to inspect any return of such taxpayer if the Secretary 
 determines that such disclosure would not seriously 
 impair Federal tax administration.
 (8) Disclosure of collection activities with respect 
 to joint return.--If any deficiency of tax with respect 
 to a joint return is assessed and the individuals 
 filing such return are no longer married or no longer 
 reside in the same household, upon request in writing 
 by either of such individuals, the Secretary shall 
 disclose in writing to the individual making the 
 request whether the Secretary has attempted to collect 
 such deficiency from such other individual, the general 
 nature of such collection activities, and the amount 
 collected. The preceding sentence shall not apply to 
 any deficiency which may not be collected by reason of 
 section 6502.
 (9) Disclosure of certain information where more than 
 1 person subject to penalty under section 6672.--If the 
 Secretary determines that a person is liable for a 
 penalty under section 6672(a) with respect to any 
 failure, upon request in writing of such person, the 
 Secretary shall disclose in writing to such person--
 (A) the name of any other person whom the 
 Secretary has determined to be liable for such 
 penalty with respect to such failure, and
 (B) whether the Secretary has attempted to 
 collect such penalty from such other person, 
 the general nature of such collection 
 activities, and the amount collected.
 (10) Limitation on certain disclosures under this 
 subsection.--In the case of an inspection or disclosure 
 under this subsection relating to the return of a 
 partnership, S corporation, trust, or an estate, the 
 information inspected or disclosed shall not include 
 any supporting schedule, attachment, or list which 
 includes the taxpayer identity information of a person 
 other than the entity making the return or the person 
 conducting the inspection or to whom the disclosure is 
 made.
 (11) Disclosure of information regarding status of 
 investigation of violation of this section.--In the 
 case of a person who provides to the Secretary 
 information indicating a violation of section 7213, 
 7213A, or 7214 with respect to any return or return 
 information of such person, the Secretary may disclose 
 to such person (or such person's designee)--
 (A) whether an investigation based on the 
 person's provision of such information has been 
 initiated and whether it is open or closed,
 (B) whether any such investigation 
 substantiated such a violation by any 
 individual, and
 (C) whether any action has been taken with 
 respect to such individual (including whether a 
 referral has been made for prosecution of such 
 individual).
 (f) Disclosure to Committees of Congress.--
 (1) Committee on Ways and Means, Committee on 
 Finance, and Joint Committee on Taxation.--Upon written 
 request from the chairman of the Committee on Ways and 
 Means of the House of Representatives, the chairman of 
 the Committee on Finance of the Senate, or the chairman 
 of the Joint Committee on Taxation, the Secretary shall 
 furnish such committee with any return or return 
 information specified in such request, except that any 
 return or return information which can be associated 
 with, or otherwise identify, directly or indirectly, a 
 particular taxpayer shall be furnished to such 
 committee only when sitting in closed executive session 
 unless such taxpayer otherwise consents in writing to 
 such disclosure.
 (2) Chief of Staff of Joint Committee on Taxation.--
 Upon written request by the Chief of Staff of the Joint 
 Committee on Taxation, the Secretary shall furnish him 
 with any return or return information specified in such 
 request. Such Chief of Staff may submit such return or 
 return information to any committee described in 
 paragraph (1), except that any return or return 
 information which can be associated with, or otherwise 
 identify, directly or indirectly, a particular taxpayer 
 shall be furnished to such committee only when sitting 
 in closed executive session unless such taxpayer 
 otherwise consents in writing to such disclosure.
 (3) Other committees.--Pursuant to an action by, and 
 upon written request by the chairman of, a committee of 
 the Senate or the House of Representatives (other than 
 a committee specified in paragraph (1)) specially 
 authorized to inspect any return or return information 
 by a resolution of the Senate or the House of 
 Representatives or, in the case of a joint committee 
 (other than the joint committee specified in paragraph 
 (1)) by concurrent resolution, the Secretary shall 
 furnish such committee, or a duly authorized and 
 designated subcommittee thereof, sitting in closed 
 executive session, with any return or return 
 information which such resolution authorizes the 
 committee or subcommittee to inspect. Any resolution 
 described in this paragraph shall specify the purpose 
 for which the return or return information is to be 
 furnished and that such information cannot reasonably 
 be obtained from any other source.
 (4) Agents of committees and submission of 
 information to Senate or House of Representatives.--
 (A) Committees described in paragraph (1).--
 Any committee described in paragraph (1) or the 
 Chief of Staff of the Joint Committee on 
 Taxation shall have the authority, acting 
 directly, or by or through such examiners or 
 agents as the chairman of such committee or 
 such chief of staff may designate or appoint, 
 to inspect returns and return information at 
 such time and in such manner as may be 
 determined by such chairman or chief of staff. 
 Any return or return information obtained by or 
 on behalf of such committee pursuant to the 
 provisions of this subsection may be submitted 
 by the committee to the Senate or the House of 
 Representatives, or to both. The Joint 
 Committee on Taxation may also submit such 
 return or return information to any other 
 committee described in paragraph (1), except 
 that any return or return information which can 
 be associated with, or otherwise identify, 
 directly or indirectly, a particular taxpayer 
 shall be furnished to such committee only when 
 sitting in closed executive session unless such 
 taxpayer otherwise consents in writing to such 
 disclosure.
 (B) Other committees.--Any committee or 
 subcommittee described in paragraph (3) shall 
 have the right, acting directly, or by or 
 through no more than four examiners or agents, 
 designated or appointed in writing in equal 
 numbers by the chairman and ranking minority 
 member of such committee or subcommittee, to 
 inspect returns and return information at such 
 time and in such manner as may be determined by 
 such chairman and ranking minority member. Any 
 return or return information obtained by or on 
 behalf of such committee or subcommittee 
 pursuant to the provisions of this subsection 
 may be submitted by the committee to the Senate 
 or the House of Representatives, or to both, 
 except that any return or return information 
 which can be associated with, or otherwise 
 identify, directly or indirectly, a particular 
 taxpayer, shall be furnished to the Senate or 
 the House of Representatives only when sitting 
 in closed executive session unless such 
 taxpayer otherwise consents in writing to such 
 disclosure.
 (5) Disclosure by whistleblower.--Any person who 
 otherwise has or had access to any return or return 
 information under this section may disclose such return 
 or return information to a committee referred to in 
 paragraph (1) or any individual authorized to receive 
 or inspect information under paragraph (4)(A) if such 
 person believes such return or return information may 
 relate to possible misconduct, maladministration, or 
 taxpayer abuse.
 (g) Disclosure to President and certain other persons.--
 (1) In general.--Upon written request by the 
 President, signed by him personally, the Secretary 
 shall furnish to the President, or to such employee or 
 employees of the White House Office as the President 
 may designate by name in such request, a return or 
 return information with respect to any taxpayer named 
 in such request. Any such request shall state--
 (A) the name and address of the taxpayer 
 whose return or return information is to be 
 disclosed,
 (B) the kind of return or return information 
 which is to be disclosed,
 (C) the taxable period or periods covered by 
 such return or return information, and
 (D) the specific reason why the inspection or 
 disclosure is requested.
 (2) Disclosure of return information as to 
 Presidential appointees and certain other Federal 
 Government appointees.--The Secretary may disclose to a 
 duly authorized representative of the Executive Office 
 of the President or to the head of any Federal agency, 
 upon written request by the President or head of such 
 agency, or to the Federal Bureau of Investigation on 
 behalf of and upon written request by the President or 
 such head, return information with respect to an 
 individual who is designated as being under 
 consideration for appointment to a position in the 
 executive or judicial branch of the Federal Government. 
 Such return information shall be limited to whether 
 such individual--
 (A) has filed returns with respect to the 
 taxes imposed under chapter 1 for not more than 
 the immediately preceding 3 years;
 (B) has failed to pay any tax within 10 days 
 after notice and demand, or has been assessed 
 any penalty under this title for negligence, in 
 the current year or immediately preceding 3 
 years;
 (C) has been or is under investigation for 
 possible criminal offenses under the internal 
 revenue laws and the results of any such 
 investigation; or
 (D) has been assessed any civil penalty under 
 this title for fraud.
 Within 3 days of the receipt of any request for any 
 return information with respect to any individual under 
 this paragraph, the Secretary shall notify such 
 individual in writing that such information has been 
 requested under the provisions of this paragraph.
 (3) Restriction on disclosure.--The employees to whom 
 returns and return information are disclosed under this 
 subsection shall not disclose such returns and return 
 information to any other person except the President or 
 the head of such agency without the personal written 
 direction of the President or the head of such agency.
 (4) Restriction on disclosure to certain employees.--
 Disclosure of returns and return information under this 
 subsection shall not be made to any employee whose 
 annual rate of basic pay is less than the annual rate 
 of basic pay specified for positions subject to section 
 5316 of title 5, United States Code.
 (5) Reporting requirements.--Within 30 days after the 
 close of each calendar quarter, the President and the 
 head of any agency requesting returns and return 
 information under this subsection shall each file a 
 report with the Joint Committee on Taxation setting 
 forth the taxpayers with respect to whom such requests 
 were made during such quarter under this subsection, 
 the returns or return information involved, and the 
 reasons for such requests. The President shall not be 
 required to report on any request for returns and 
 return information pertaining to an individual who was 
 an officer or employee of the executive branch of the 
 Federal Government at the time such request was made. 
 Reports filed pursuant to this paragraph shall not be 
 disclosed unless the Joint Committee on Taxation 
 determines that disclosure thereof (including 
 identifying details) would be in the national interest. 
 Such reports shall be maintained by the Joint Committee 
 on Taxation for a period not exceeding 2 years unless, 
 within such period, the Joint Committee on Taxation 
 determines that a disclosure to the Congress is 
 necessary.
 (h) Disclosure to certain Federal officers and employees for 
purposes of tax administration, etc..--
 (1) Department of the Treasury.--Returns and return 
 information shall, without written request, be open to 
 inspection by or disclosure to officers and employees 
 of the Department of the Treasury whose official duties 
 require such inspection or disclosure for tax 
 administration purposes.
 (2) Department of Justice.--In a matter involving tax 
 administration, a return or return information shall be 
 open to inspection by or disclosure to officers and 
 employees of the Department of Justice (including 
 United States attorneys) personally and directly 
 engaged in, and solely for their use in, any proceeding 
 before a Federal grand jury or preparation for any 
 proceeding (or investigation which may result in such a 
 proceeding) before a Federal grand jury or any Federal 
 or State court, but only if--
 (A) the taxpayer is or may be a party to the 
 proceeding, or the proceeding arose out of, or 
 in connection with, determining the taxpayer's 
 civil or criminal liability, or the collection 
 of such civil liability in respect of any tax 
 imposed under this title;
 (B) the treatment of an item reflected on 
 such return is or may be related to the 
 resolution of an issue in the proceeding or 
 investigation; or
 (C) such return or return information relates 
 or may relate to a transactional relationship 
 between a person who is or may be a party to 
 the proceeding and the taxpayer which affects, 
 or may affect, the resolution of an issue in 
 such proceeding or investigation.
 (3) Form of request.--In any case in which the 
 Secretary is authorized to disclose a return or return 
 information to the Department of Justice pursuant to 
 the provisions of this subsection--
 (A) if the Secretary has referred the case to 
 the Department of Justice, or if the proceeding 
 is authorized by subchapter B of chapter 76, 
 the Secretary may make such disclosure on his 
 own motion, or
 (B) if the Secretary receives a written 
 request from the Attorney General, the Deputy 
 Attorney General, or an Assistant Attorney 
 General for a return of, or return information 
 relating to, a person named in such request and 
 setting forth the need for the disclosure, the 
 Secretary shall disclose return or return the 
 information so requested.
 (4) Disclosure in judicial and administrative tax 
 proceedings.--A return or return information may be 
 disclosed in a Federal or State judicial or 
 administrative proceeding pertaining to tax 
 administration, but only--
 (A) if the taxpayer is a party to the 
 proceeding, or the proceeding arose out of, or 
 in connection with, determining the taxpayer's 
 civil or criminal liability, or the collection 
 of such civil liability, in respect of any tax 
 imposed under this title;
 (B) if the treatment of an item reflected on 
 such return is directly related to the 
 resolution of an issue in the proceeding;
 (C) if such return or return information 
 directly relates to a transactional 
 relationship between a person who is a party to 
 the proceeding and the taxpayer which directly 
 affects the resolution of an issue in the 
 proceeding; or
 (D) to the extent required by order of a 
 court pursuant to section 3500 of title 18, 
 United States Code, or rule 16 of the Federal 
 Rules of Criminal Procedure, such court being 
 authorized in the issuance of such order to 
 give due consideration to congressional policy 
 favoring the confidentiality of returns and 
 return information as set forth in this title.
 However, such return or return information shall not be 
 disclosed as provided in subparagraph (A), (B), or (C) 
 if the Secretary determines that such disclosure would 
 identify a confidential informant or seriously impair a 
 civil or criminal tax investigation.
 (5) Withholding of tax from social security 
 benefits.--Upon written request of the payor agency, 
 the Secretary may disclose available return information 
 from the master files of the Internal Revenue Service 
 with respect to the address and status of an individual 
 as a nonresident alien or as a citizen or resident of 
 the United States to the Social Security Administration 
 or the Railroad Retirement Board (whichever is 
 appropriate) for purposes of carrying out its 
 responsibilities for withholding tax under section 1441 
 from social security benefits (as defined in section 
 86(d)).
 (6) Internal Revenue Service Oversight Board.--
 (A) In general.--Notwithstanding paragraph 
 (1), and except as provided in subparagraph 
 (B), no return or return information may be 
 disclosed to any member of the Oversight Board 
 described in subparagraph (A) or (D) of section 
 7802(b)(1) or to any employee or detailee of 
 such Board by reason of their service with the 
 Board. Any request for information not 
 permitted to be disclosed under the preceding 
 sentence, and any contact relating to a 
 specific taxpayer, made by any such individual 
 to an officer or employee of the Internal 
 Revenue Service shall be reported by such 
 officer or employee to the Secretary, the 
 Treasury Inspector General for Tax 
 Administration, and the Joint Committee on 
 Taxation.
 (B) Exception for reports to the Board.--If--
 (i) the Commissioner or the Treasury 
 Inspector General for Tax 
 Administration prepares any report or 
 other matter for the Oversight Board in 
 order to assist the Board in carrying 
 out its duties; and
 (ii) the Commissioner or such 
 Inspector General determines it is 
 necessary to include any return or 
 return information in such report or 
 other matter to enable the Board to 
 carry out such duties,
 such return or return information (other than 
 information regarding taxpayer identity) may be 
 disclosed to members, employees, or detailees 
 of the Board solely for the purpose of carrying 
 out such duties.
 (i) Disclosure to Federal officers or employees for 
administration of Federal laws not relating to tax 
administration.--
 (1) Disclosure of returns and return information for 
 use in criminal investigations.--
 (A) In general.--Except as provided in 
 paragraph (6), any return or return information 
 with respect to any specified taxable period or 
 periods shall, pursuant to and upon the grant 
 of an ex parte order by a Federal district 
 court judge or magistrate judge under 
 subparagraph (B), be open (but only to the 
 extent necessary as provided in such order) to 
 inspection by, or disclosure to, officers and 
 employees of any Federal agency who are 
 personally and directly engaged in--
 (i) preparation for any judicial or 
 administrative proceeding pertaining to 
 the enforcement of a specifically 
 designated Federal criminal statute 
 (not involving tax administration) to 
 which the United States or such agency 
 is or may be a party, or pertaining to 
 the case of a missing or exploited 
 child,
 (ii) any investigation which may 
 result in such a proceeding, or
 (iii) any Federal grand jury 
 proceeding pertaining to enforcement of 
 such a criminal statute to which the 
 United States or such agency is or may 
 be a party, or to such a case of a 
 missing or exploited child,
 solely for the use of such officers and 
 employees in such preparation, investigation, 
 or grand jury proceeding.
 (B) Application for order.--The Attorney 
 General, the Deputy Attorney General, the 
 Associate Attorney General, any Assistant 
 Attorney General, any United States attorney, 
 any special prosecutor appointed under section 
 593 of title 28, United States Code, or any 
 attorney in charge of a criminal division 
 organized crime strike force established 
 pursuant to section 510 of title 28, United 
 States Code, may authorize an application to a 
 Federal district court judge or magistrate 
 judge for the order referred to in subparagraph 
 (A). Upon such application, such judge or 
 magistrate judge may grant such order if he 
 determines on the basis of the facts submitted 
 by the applicant that--
 (i) there is reasonable cause to 
 believe, based upon information 
 believed to be reliable, that a 
 specific criminal act has been 
 committed,
 (ii) there is reasonable cause to 
 believe that the return or return 
 information is or may be relevant to a 
 matter relating to the commission of 
 such act, and
 (iii) the return or return 
 information is sought exclusively for 
 use in a Federal criminal investigation 
 or proceeding concerning such act (or 
 any criminal investigation or 
 proceeding, in the case of a matter 
 relating to a missing or exploited 
 child), and the information sought to 
 be disclosed cannot reasonably be 
 obtained, under the circumstances, from 
 another source.
 (C) Disclosure to state and local law 
 enforcement agencies in the case of matters 
 pertaining to a missing or exploited child.--
 (i) In general.--In the case of an 
 investigation pertaining to a missing 
 or exploited child, the head of any 
 Federal agency, or his designee, may 
 disclose any return or return 
 information obtained under subparagraph 
 (A) to officers and employees of any 
 State or local law enforcement agency, 
 but only if--
 (I) such State or local law 
 enforcement agency is part of a 
 team with the Federal agency in 
 such investigation, and
 (II) such information is 
 disclosed only to such officers 
 and employees who are 
 personally and directly engaged 
 in such investigation.
 (ii) Limitation on use of 
 information.--Information disclosed 
 under this subparagraph shall be solely 
 for the use of such officers and 
 employees in locating the missing 
 child, in a grand jury proceeding, or 
 in any preparation for, or 
 investigation which may result in, a 
 judicial or administrative proceeding.
 (iii) Missing child.--For purposes of 
 this subparagraph, the term ``missing 
 child'' shall have the meaning given 
 such term by section 403 of the Missing 
 Children's Assistance Act (42 U.S.C. 
 5772).
 (iv) Exploited child.--For purposes 
 of this subparagraph, the term 
 ``exploited child'' means a minor with 
 respect to whom there is reason to 
 believe that a specified offense 
 against a minor (as defined by section 
 111(7) of the Sex Offender Registration 
 and Notification Act (42 U.S.C. 
 16911(7))) 1 has or is 
 occurring.
 (2) Disclosure of return information other than 
 taxpayer return information for use in criminal 
 investigations.--
 (A) In general.--Except as provided in 
 paragraph (6), upon receipt by the Secretary of 
 a request which meets the requirements of 
 subparagraph (B) from the head of any Federal 
 agency or the Inspector General thereof, or, in 
 the case of the Department of Justice, the 
 Attorney General, the Deputy Attorney General, 
 the Associate Attorney General, any Assistant 
 Attorney General, the Director of the Federal 
 Bureau of Investigation, the Administrator of 
 the Drug Enforcement Administration, any United 
 States attorney, any special prosecutor 
 appointed under section 593 of title 28, United 
 States Code, or any attorney in charge of a 
 criminal division organized crime strike force 
 established pursuant to section 510 of title 
 28, United States Code, the Secretary shall 
 disclose return information (other than 
 taxpayer return information) to officers and 
 employees of such agency who are personally and 
 directly engaged in--
 (i) preparation for any judicial or 
 administrative proceeding described in 
 paragraph (1)(A)(i),
 (ii) any investigation which may 
 result in such a proceeding, or
 (iii) any grand jury proceeding 
 described in paragraph (1)(A)(iii),
 solely for the use of such officers and 
 employees in such preparation, investigation, 
 or grand jury proceeding.
 (B) Requirements.--A request meets the 
 requirements of this subparagraph if the 
 request is in writing and sets forth--
 (i) the name and address of the 
 taxpayer with respect to whom the 
 requested return information relates;
 (ii) the taxable period or periods to 
 which such return information relates;
 (iii) the statutory authority under 
 which the proceeding or investigation 
 described in subparagraph (A) is being 
 conducted; and
 (iv) the specific reason or reasons 
 why such disclosure is, or may be, 
 relevant to such proceeding or 
 investigation.
 (C) Taxpayer identity.--For purposes of this 
 paragraph, a taxpayer's identity shall not be 
 treated as taxpayer return information.
 (3) Disclosure of return information to apprise 
 appropriate officials of criminal or terrorist 
 activities or emergency circumstances.--
 (A) Possible violations of Federal criminal 
 law.--
 (i) In general.--Except as provided 
 in paragraph (6), the Secretary may 
 disclose in writing return information 
 (other than taxpayer return 
 information) which may constitute 
 evidence of a violation of any Federal 
 criminal law (not involving tax 
 administration) to the extent necessary 
 to apprise the head of the appropriate 
 Federal agency charged with the 
 responsibility of enforcing such law. 
 The head of such agency may disclose 
 such return information to officers and 
 employees of such agency to the extent 
 necessary to enforce such law.
 (ii) Taxpayer identity.--If there is 
 return information (other than taxpayer 
 return information) which may 
 constitute evidence of a violation by 
 any taxpayer of any Federal criminal 
 law (not involving tax administration), 
 such taxpayer's identity may also be 
 disclosed under clause (i).
 (B) Emergency circumstances.--
 (i) Danger of death or physical 
 injury.--Under circumstances involving 
 an imminent danger of death or physical 
 injury to any individual, the Secretary 
 may disclose return information to the 
 extent necessary to apprise appropriate 
 officers or employees of any Federal or 
 State law enforcement agency of such 
 circumstances.
 (ii) Flight from Federal 
 prosecution.--Under circumstances 
 involving the imminent flight of any 
 individual from Federal prosecution, 
 the Secretary may disclose return 
 information to the extent necessary to 
 apprise appropriate officers or 
 employees of any Federal law 
 enforcement agency of such 
 circumstances.
 (C) Terrorist activities, etc..--
 (i) In general.--Except as provided 
 in paragraph (6), the Secretary may 
 disclose in writing return information 
 (other than taxpayer return 
 information) that may be related to a 
 terrorist incident, threat, or activity 
 to the extent necessary to apprise the 
 head of the appropriate Federal law 
 enforcement agency responsible for 
 investigating or responding to such 
 terrorist incident, threat, or 
 activity. The head of the agency may 
 disclose such return information to 
 officers and employees of such agency 
 to the extent necessary to investigate 
 or respond to such terrorist incident, 
 threat, or activity.
 (ii) Disclosure to the Department of 
 Justice.--Returns and taxpayer return 
 information may also be disclosed to 
 the Attorney General under clause (i) 
 to the extent necessary for, and solely 
 for use in preparing, an application 
 under paragraph (7)(D).
 (iii) Taxpayer identity.--For 
 purposes of this subparagraph, a 
 taxpayer's identity shall not be 
 treated as taxpayer return information.
 (4) Use of certain disclosed returns and return 
 information in judicial or administrative 
 proceedings.--
 (A) Returns and taxpayer return 
 information.--Except as provided in 
 subparagraph (C), any return or taxpayer return 
 information obtained under paragraph (1) or 
 (7)(C) may be disclosed in any judicial or 
 administrative proceeding pertaining to 
 enforcement of a specifically designated 
 Federal criminal statute or related civil 
 forfeiture (not involving tax administration) 
 to which the United States or a Federal agency 
 is a party--
 (i) if the court finds that such 
 return or taxpayer return information 
 is probative of a matter in issue 
 relevant in establishing the commission 
 of a crime or the guilt or liability of 
 a party, or
 (ii) to the extent required by order 
 of the court pursuant to section 3500 
 of title 18, United States Code, or 
 rule 16 of the Federal Rules of 
 Criminal Procedure.
 (B) Return information (other than taxpayer 
 return information).--Except as provided in 
 subparagraph (C), any return information (other 
 than taxpayer return information) obtained 
 under paragraph (1), (2), (3)(A) or (C), or (7) 
 may be disclosed in any judicial or 
 administrative proceeding pertaining to 
 enforcement of a specifically designated 
 Federal criminal statute or related civil 
 forfeiture (not involving tax administration) 
 to which the United States or a Federal agency 
 is a party.
 (C) Confidential informant; impairment of 
 investigations.--No return or return 
 information shall be admitted into evidence 
 under subparagraph (A)(i) or (B) if the 
 Secretary determines and notifies the Attorney 
 General or his delegate or the head of the 
 Federal agency that such admission would 
 identify a confidential informant or seriously 
 impair a civil or criminal tax investigation.
 (D) Consideration of confidentiality 
 policy.--In ruling upon the admissibility of 
 returns or return information, and in the 
 issuance of an order under subparagraph 
 (A)(ii), the court shall give due consideration 
 to congressional policy favoring the 
 confidentiality of returns and return 
 information as set forth in this title.
 (E) Reversible error.--The admission into 
 evidence of any return or return information 
 contrary to the provisions of this paragraph 
 shall not, as such, constitute reversible error 
 upon appeal of a judgment in the proceeding.
 (5) Disclosure to locate fugitives from justice.--
 (A) In general.--Except as provided in 
 paragraph (6), the return of an individual or 
 return information with respect to such 
 individual shall, pursuant to and upon the 
 grant of an ex parte order by a Federal 
 district court judge or magistrate judge under 
 subparagraph (B), be open (but only to the 
 extent necessary as provided in such order) to 
 inspection by, or disclosure to, officers and 
 employees of any Federal agency exclusively for 
 use in locating such individual.
 (B) Application for order.--Any person 
 described in paragraph (1)(B) may authorize an 
 application to a Federal district court judge 
 or magistrate judge for an order referred to in 
 subparagraph (A). Upon such application, such 
 judge or magistrate judge may grant such order 
 if he determines on the basis of the facts 
 submitted by the applicant that--
 (i) a Federal arrest warrant relating 
 to the commission of a Federal felony 
 offense has been issued for an 
 individual who is a fugitive from 
 justice,
 (ii) the return of such individual or 
 return information with respect to such 
 individual is sought exclusively for 
 use in locating such individual, and
 (iii) there is reasonable cause to 
 believe that such return or return 
 information may be relevant in 
 determining the location of such 
 individual.
 (6) Confidential informants; impairment of 
 investigations.--The Secretary shall not disclose any 
 return or return information under paragraph (1), (2), 
 (3)(A) or (C), (5), (7), or (8) if the Secretary 
 determines (and, in the case of a request for 
 disclosure pursuant to a court order described in 
 paragraph (1)(B) or (5)(B), certifies to the court) 
 that such disclosure would identify a confidential 
 informant or seriously impair a civil or criminal tax 
 investigation.
 (7) Disclosure upon request of information relating 
 to terrorist activities, etc..--
 (A) Disclosure to law enforcement agencies.--
 (i) In general.--Except as provided 
 in paragraph (6), upon receipt by the 
 Secretary of a written request which 
 meets the requirements of clause (iii), 
 the Secretary may disclose return 
 information (other than taxpayer return 
 information) to officers and employees 
 of any Federal law enforcement agency 
 who are personally and directly engaged 
 in the response to or investigation of 
 any terrorist incident, threat, or 
 activity.
 (ii) Disclosure to State and local 
 law enforcement agencies.--The head of 
 any Federal law enforcement agency may 
 disclose return information obtained 
 under clause (i) to officers and 
 employees of any State or local law 
 enforcement agency but only if such 
 agency is part of a team with the 
 Federal law enforcement agency in such 
 response or investigation and such 
 information is disclosed only to 
 officers and employees who are 
 personally and directly engaged in such 
 response or investigation.
 (iii) Requirements.--A request meets 
 the requirements of this clause if--
 (I) the request is made by 
 the head of any Federal law 
 enforcement agency (or his 
 delegate) involved in the 
 response to or investigation of 
 any terrorist incident, threat, 
 or activity, and
 (II) the request sets forth 
 the specific reason or reasons 
 why such disclosure may be 
 relevant to a terrorist 
 incident, threat, or activity.
 (iv) Limitation on use of 
 information.--Information disclosed 
 under this subparagraph shall be solely 
 for the use of the officers and 
 employees to whom such information is 
 disclosed in such response or 
 investigation.
 (v) Taxpayer identity.--For purposes 
 of this subparagraph, a taxpayer's 
 identity shall not be treated as 
 taxpayer return information.
 (B) Disclosure to intelligence agencies.--
 (i) In general.--Except as provided 
 in paragraph (6), upon receipt by the 
 Secretary of a written request which 
 meets the requirements of clause (ii), 
 the Secretary may disclose return 
 information (other than taxpayer return 
 information) to those officers and 
 employees of the Department of Justice, 
 the Department of the Treasury, and 
 other Federal intelligence agencies who 
 are personally and directly engaged in 
 the collection or analysis of 
 intelligence and counterintelligence 
 information or investigation concerning 
 any terrorist incident, threat, or 
 activity. For purposes of the preceding 
 sentence, the information disclosed 
 under the preceding sentence shall be 
 solely for the use of such officers and 
 employees in such investigation, 
 collection, or analysis.
 (ii) Requirements.--A request meets 
 the requirements of this subparagraph 
 if the request--
 (I) is made by an individual 
 described in clause (iii), and
 (II) sets forth the specific 
 reason or reasons why such 
 disclosure may be relevant to a 
 terrorist incident, threat, or 
 activity.
 (iii) Requesting individuals.--An 
 individual described in this 
 subparagraph is an individual--
 (I) who is an officer or 
 employee of the Department of 
 Justice or the Department of 
 the Treasury who is appointed 
 by the President with the 
 advice and consent of the 
 Senate or who is the Director 
 of the United States Secret 
 Service, and
 (II) who is responsible for 
 the collection and analysis of 
 intelligence and 
 counterintelligence information 
 concerning any terrorist 
 incident, threat, or activity.
 (iv) Taxpayer identity.--For purposes 
 of this subparagraph, a taxpayer's 
 identity shall not be treated as 
 taxpayer return information.
 (C) Disclosure under ex parte orders.--
 (i) In general.--Except as provided 
 in paragraph (6), any return or return 
 information with respect to any 
 specified taxable period or periods 
 shall, pursuant to and upon the grant 
 of an ex parte order by a Federal 
 district court judge or magistrate 
 under clause (ii), be open (but only to 
 the extent necessary as provided in 
 such order) to inspection by, or 
 disclosure to, officers and employees 
 of any Federal law enforcement agency 
 or Federal intelligence agency who are 
 personally and directly engaged in any 
 investigation, response to, or analysis 
 of intelligence and counterintelligence 
 information concerning any terrorist 
 incident, threat, or activity. Return 
 or return information opened to 
 inspection or disclosure pursuant to 
 the preceding sentence shall be solely 
 for the use of such officers and 
 employees in the investigation, 
 response, or analysis, and in any 
 judicial, administrative, or grand jury 
 proceedings, pertaining to such 
 terrorist incident, threat, or 
 activity.
 (ii) Application for order.--The 
 Attorney General, the Deputy Attorney 
 General, the Associate Attorney 
 General, any Assistant Attorney 
 General, or any United States attorney 
 may authorize an application to a 
 Federal district court judge or 
 magistrate for the order referred to in 
 clause (i). Upon such application, such 
 judge or magistrate may grant such 
 order if he determines on the basis of 
 the facts submitted by the applicant 
 that--
 (I) there is reasonable cause 
 to believe, based upon 
 information believed to be 
 reliable, that the return or 
 return information may be 
 relevant to a matter relating 
 to such terrorist incident, 
 threat, or activity, and
 (II) the return or return 
 information is sought 
 exclusively for use in a 
 Federal investigation, 
 analysis, or proceeding 
 concerning any terrorist 
 incident, threat, or activity.
 (D) Special rule for ex parte disclosure by 
 the IRS.--
 (i) In general.--Except as provided 
 in paragraph (6), the Secretary may 
 authorize an application to a Federal 
 district court judge or magistrate for 
 the order referred to in subparagraph 
 (C)(i). Upon such application, such 
 judge or magistrate may grant such 
 order if he determines on the basis of 
 the facts submitted by the applicant 
 that the requirements of subparagraph 
 (C)(ii)(I) are met.
 (ii) Limitation on use of 
 information.--Information disclosed 
 under clause (i)--
 (I) may be disclosed only to 
 the extent necessary to apprise 
 the head of the appropriate 
 Federal law enforcement agency 
 responsible for investigating 
 or responding to a terrorist 
 incident, threat, or activity, 
 and
 (II) shall be solely for use 
 in a Federal investigation, 
 analysis, or proceeding 
 concerning any terrorist 
 incident, threat, or activity.
 The head of such Federal agency may disclose 
 such information to officers and employees of 
 such agency to the extent necessary to 
 investigate or respond to such terrorist 
 incident, threat, or activity.
 (8) Comptroller General.--
 (A) Returns available for inspection.--Except 
 as provided in subparagraph (C), upon written 
 request by the Comptroller General of the 
 United States, returns and return information 
 shall be open to inspection by, or disclosure 
 to, officers and employees of the Government 
 Accountability Office for the purpose of, and 
 to the extent necessary in, making--
 (i) an audit of the Internal Revenue 
 Service, the Bureau of Alcohol, 
 Tobacco, Firearms, and Explosives, 
 Department of Justice, or the Tax and 
 Trade Bureau, Department of the 
 Treasury, which may be required by 
 section 713 of title 31, United States 
 Code, or
 (ii) any audit authorized by 
 subsection (p)(6),
 except that no such officer or employee shall, 
 except to the extent authorized by subsection 
 (f) or (p)(6), disclose to any person, other 
 than another officer or employee of such office 
 whose official duties require such disclosure, 
 any return or return information described in 
 section 4424(a) in a form which can be 
 associated with, or otherwise identify, 
 directly or indirectly, a particular taxpayer, 
 nor shall such officer or employee disclose any 
 other return or return information, except as 
 otherwise expressly provided by law, to any 
 person other than such other officer or 
 employee of such office in a form which can be 
 associated with, or otherwise identify, 
 directly or indirectly, a particular taxpayer.
 (B) Audits of other agencies.--
 (i) In general.--Nothing in this 
 section shall prohibit any return or 
 return information obtained under this 
 title by any Federal agency (other than 
 an agency referred to in subparagraph 
 (A)) or by a Trustee as defined in the 
 District of Columbia Retirement 
 Protection Act of 1997, for use in any 
 program or activity from being open to 
 inspection by, or disclosure to, 
 officers and employees of the 
 Government Accountability Office if 
 such inspection or disclosure is--
 (I) for purposes of, and to 
 the extent necessary in, making 
 an audit authorized by law of 
 such program or activity, and
 (II) pursuant to a written 
 request by the Comptroller 
 General of the United States to 
 the head of such Federal 
 agency.
 (ii) Information from Secretary.--If 
 the Comptroller General of the United 
 States determines that the returns or 
 return information available under 
 clause (i) are not sufficient for 
 purposes of making an audit of any 
 program or activity of a Federal agency 
 (other than an agency referred to in 
 subparagraph (A)), upon written request 
 by the Comptroller General to the 
 Secretary, returns and return 
 information (of the type authorized by 
 subsection (l) or (m) to be made 
 available to the Federal agency for use 
 in such program or activity) shall be 
 open to inspection by, or disclosure 
 to, officers and employees of the 
 Government Accountability Office for 
 the purpose of, and to the extent 
 necessary in, making such audit.
 (iii) Requirement of notification 
 upon completion of audit.--Within 90 
 days after the completion of an audit 
 with respect to which returns or return 
 information were opened to inspection 
 or disclosed under clause (i) or (ii), 
 the Comptroller General of the United 
 States shall notify in writing the 
 Joint Committee on Taxation of such 
 completion. Such notice shall include--
 (I) a description of the use 
 of the returns and return 
 information by the Federal 
 agency involved,
 (II) such recommendations 
 with respect to the use of 
 returns and return information 
 by such Federal agency as the 
 Comptroller General deems 
 appropriate, and
 (III) a statement on the 
 impact of any such 
 recommendations on 
 confidentiality of returns and 
 return information and the 
 administration of this title.
 (iv) Certain restrictions made 
 applicable.--The restrictions contained 
 in subparagraph (A) on the disclosure 
 of any returns or return information 
 open to inspection or disclosed under 
 such subparagraph shall also apply to 
 returns and return information open to 
 inspection or disclosed under this 
 subparagraph.
 (C) Disapproval by Joint Committee on 
 Taxation.--Returns and return information shall 
 not be open to inspection or disclosed under 
 subparagraph (A) or (B) with respect to an 
 audit--
 (i) unless the Comptroller General of 
 the United States notifies in writing 
 the Joint Committee on Taxation of such 
 audit, and
 (ii) if the Joint Committee on 
 Taxation disapproves such audit by a 
 vote of at least two-thirds of its 
 members within the 30-day period 
 beginning on the day the Joint 
 Committee on Taxation receives such 
 notice.
 (j) Statistical use.--
 (1) Department of Commerce.--Upon request in writing 
 by the Secretary of Commerce, the Secretary shall 
 furnish--
 (A) such returns, or return information 
 reflected thereon, to officers and employees of 
 the Bureau of the Census, and
 (B) such return information reflected on 
 returns of corporations to officers and 
 employees of the Bureau of Economic Analysis,
 as the Secretary may prescribe by regulation for the 
 purpose of, but only to the extent necessary in, the 
 structuring of censuses and national economic accounts 
 and conducting related statistical activities 
 authorized by law.
 (2) Federal Trade Commission.--Upon request in 
 writing by the Chairman of the Federal Trade 
 Commission, the Secretary shall furnish such return 
 information reflected on any return of a corporation 
 with respect to the tax imposed by chapter 1 to 
 officers and employees of the Division of Financial 
 Statistics of the Bureau of Economics of such 
 commission as the Secretary may prescribe by regulation 
 for the purpose of, but only to the extent necessary 
 in, administration by such division of legally 
 authorized economic surveys of corporations.
 (3) Department of Treasury.--Returns and return 
 information shall be open to inspection by or 
 disclosure to officers and employees of the Department 
 of the Treasury whose official duties require such 
 inspection or disclosure for the purpose of, but only 
 to the extent necessary in, preparing economic or 
 financial forecasts, projections, analyses, and 
 statistical studies and conducting related activities. 
 Such inspection or disclosure shall be permitted only 
 upon written request which sets forth the specific 
 reason or reasons why such inspection or disclosure is 
 necessary and which is signed by the head of the bureau 
 or office of the Department of the Treasury requesting 
 the inspection or disclosure.
 (4) Anonymous form.--No person who receives a return 
 or return information under this subsection shall 
 disclose such return or return information to any 
 person other than the taxpayer to whom it relates 
 except in a form which cannot be associated with, or 
 otherwise identify, directly or indirectly, a 
 particular taxpayer.
 (5) Department of Agriculture.--Upon request in 
 writing by the Secretary of Agriculture, the Secretary 
 shall furnish such returns, or return information 
 reflected thereon, as the Secretary may prescribe by 
 regulation to officers and employees of the Department 
 of Agriculture whose official duties require access to 
 such returns or information for the purpose of, but 
 only to the extent necessary in, structuring, 
 preparing, and conducting the census of agriculture 
 pursuant to the Census of Agriculture Act of 1997 
 (Public Law 105-113).
 (6) Congressional Budget Office.--Upon written 
 request by the Director of the Congressional Budget 
 Office, the Secretary shall furnish to officers and 
 employees of the Congressional Budget Office return 
 information for the purpose of, but only to the extent 
 necessary for, long-term models of the social security 
 and medicare programs.
 (k) Disclosure of certain returns and return information for 
tax administration purposes.--
 (1) Disclosure of accepted offers-in-compromise.--
 Return information shall be disclosed to members of the 
 general public to the extent necessary to permit 
 inspection of any accepted offer-in-compromise under 
 section 7122 relating to the liability for a tax 
 imposed by this title.
 (2) Disclosure of amount of outstanding lien.--If a 
 notice of lien has been filed pursuant to section 
 6323(f), the amount of the outstanding obligation 
 secured by such lien may be disclosed to any person who 
 furnishes satisfactory written evidence that he has a 
 right in the property subject to such lien or intends 
 to obtain a right in such property.
 (3) Disclosure of return information to correct 
 misstatements of fact.--The Secretary may, but only 
 following approval by the Joint Committee on Taxation, 
 disclose such return information or any other 
 information with respect to any specific taxpayer to 
 the extent necessary for tax administration purposes to 
 correct a misstatement of fact published or disclosed 
 with respect to such taxpayer's return or any 
 transaction of the taxpayer with the Internal Revenue 
 Service.
 (4) Disclosure to competent authority under tax 
 convention.--A return or return information may be 
 disclosed to a competent authority of a foreign 
 government which has an income tax or gift and estate 
 tax convention, or other convention or bilateral 
 agreement relating to the exchange of tax information, 
 with the United States but only to the extent provided 
 in, and subject to the terms and conditions of, such 
 convention or bilateral agreement.
 (5) State agencies regulating tax return preparers.--
 Taxpayer identity information with respect to any tax 
 return preparer, and information as to whether or not 
 any penalty has been assessed against such tax return 
 preparer under section 6694, 6695, or 7216, may be 
 furnished to any agency, body, or commission lawfully 
 charged under any State or local law with the 
 licensing, registration, or regulation of tax return 
 preparers. Such information may be furnished only upon 
 written request by the head of such agency, body, or 
 commission designating the officers or employees to 
 whom such information is to be furnished. Information 
 may be furnished and used under this paragraph only for 
 purposes of the licensing, registration, or regulation 
 of tax return preparers.
 (6) Disclosure by certain officers and employees for 
 investigative purposes.--An internal revenue officer or 
 employee and an officer or employee of the Office of 
 Treasury Inspector General for Tax Administration may, 
 in connection with his official duties relating to any 
 audit, collection activity, or civil or criminal tax 
 investigation or any other offense under the internal 
 revenue laws, disclose return information to the extent 
 that such disclosure is necessary in obtaining 
 information, which is not otherwise reasonably 
 available, with respect to the correct determination of 
 tax, liability for tax, or the amount to be collected 
 or with respect to the enforcement of any other 
 provision of this title. Such disclosures shall be made 
 only in such situations and under such conditions as 
 the Secretary may prescribe by regulation. This 
 paragraph shall not apply to any disclosure to an 
 individual providing information relating to any 
 purpose described in paragraph (1) or (2) of section 
 7623(a) which is made under paragraph (13)(A).
 (7) Disclosure of excise tax registration 
 information.--To the extent the Secretary determines 
 that disclosure is necessary to permit the effective 
 administration of subtitle D, the Secretary may 
 disclose--
 (A) the name, address, and registration 
 number of each person who is registered under 
 any provision of subtitle D (and, in the case 
 of a registered terminal operator, the address 
 of each terminal operated by such operator), 
 and
 (B) the registration status of any person.
 (8) Levies on certain government payments.--
 (A) Disclosure of return information in 
 levies on Financial Management Service.--In 
 serving a notice of levy, or release of such 
 levy, with respect to any applicable government 
 payment, the Secretary may disclose to officers 
 and employees of the Financial Management 
 Service--
 (i) return information, including 
 taxpayer identity information,
 (ii) the amount of any unpaid 
 liability under this title (including 
 penalties and interest), and
 (iii) the type of tax and tax period 
 to which such unpaid liability relates.
 (B) Restriction on use of disclosed 
 information.--Return information disclosed 
 under subparagraph (A) may be used by officers 
 and employees of the Financial Management 
 Service only for the purpose of, and to the 
 extent necessary in, transferring levied funds 
 in satisfaction of the levy, maintaining 
 appropriate agency records in regard to such 
 levy or the release thereof, notifying the 
 taxpayer and the agency certifying such payment 
 that the levy has been honored, or in the 
 defense of any litigation ensuing from the 
 honor of such levy.
 (C) Applicable government payment.--For 
 purposes of this paragraph, the term 
 ``applicable government payment'' means--
 (i) any Federal payment (other than a 
 payment for which eligibility is based 
 on the income or assets (or both) of a 
 payee) certified to the Financial 
 Management Service for disbursement, 
 and
 (ii) any other payment which is 
 certified to the Financial Management 
 Service for disbursement and which the 
 Secretary designates by published 
 notice.
 (9) Disclosure of information to administer section 
 6311.--The Secretary may disclose returns or return 
 information to financial institutions and others to the 
 extent the Secretary deems necessary for the 
 administration of section 6311. Disclosures of 
 information for purposes other than to accept payments 
 by checks or money orders shall be made only to the 
 extent authorized by written procedures promulgated by 
 the Secretary.
 (10) Disclosure of certain returns and return 
 information to certain prison officials.--
 (A) In general.--Under such procedures as the 
 Secretary may prescribe, the Secretary may 
 disclose to officers and employees of the 
 Federal Bureau of Prisons and of any State 
 agency charged with the responsibility for 
 administration of prisons any returns or return 
 information with respect to individuals 
 incarcerated in Federal or State prison systems 
 whom the Secretary has determined may have 
 filed or facilitated the filing of a false or 
 fraudulent return to the extent that the 
 Secretary determines that such disclosure is 
 necessary to permit effective Federal tax 
 administration.
 (B) Disclosure to contractor-run prisons.--
 Under such procedures as the Secretary may 
 prescribe, the disclosures authorized by 
 subparagraph (A) may be made to contractors 
 responsible for the operation of a Federal or 
 State prison on behalf of such Bureau or 
 agency.
 (C) Restrictions on use of disclosed 
 information.--Any return or return information 
 received under this paragraph shall be used 
 only for the purposes of and to the extent 
 necessary in taking administrative action to 
 prevent the filing of false and fraudulent 
 returns, including administrative actions to 
 address possible violations of administrative 
 rules and regulations of the prison facility 
 and in administrative and judicial proceedings 
 arising from such administrative actions.
 (D) Restrictions on redisclosure and 
 disclosure to legal representatives.--
 Notwithstanding subsection (h)--
 (i) Restrictions on redisclosure.--
 Except as provided in clause (ii), any 
 officer, employee, or contractor of the 
 Federal Bureau of Prisons or of any 
 State agency charged with the 
 responsibility for administration of 
 prisons shall not disclose any 
 information obtained under this 
 paragraph to any person other than an 
 officer or employee or contractor of 
 such Bureau or agency personally and 
 directly engaged in the administration 
 of prison facilities on behalf of such 
 Bureau or agency.
 (ii) Disclosure to legal 
 representatives.--The returns and 
 return information disclosed under this 
 paragraph may be disclosed to the duly 
 authorized legal representative of the 
 Federal Bureau of Prisons, State 
 agency, or contractor charged with the 
 responsibility for administration of 
 prisons, or of the incarcerated 
 individual accused of filing the false 
 or fraudulent return who is a party to 
 an action or proceeding described in 
 subparagraph (C), solely in preparation 
 for, or for use in, such action or 
 proceeding.
 (11) Disclosure of return information to Department 
 of State for purposes of passport revocation under 
 section 7345.--
 (A) In general.--The Secretary shall, upon 
 receiving a certification described in section 
 7345, disclose to the Secretary of State return 
 information with respect to a taxpayer who has 
 a seriously delinquent tax debt described in 
 such section. Such return information shall be 
 limited to--
 (i) the taxpayer identity information 
 with respect to such taxpayer, and
 (ii) the amount of such seriously 
 delinquent tax debt.
 (B) Restriction on disclosure.--Return 
 information disclosed under subparagraph (A) 
 may be used by officers and employees of the 
 Department of State for the purposes of, and to 
 the extent necessary in, carrying out the 
 requirements of section 32101 of the FAST Act.
 (12) Qualified tax collection contractors.--Persons 
 providing services pursuant to a qualified tax 
 collection contract under section 6306 may, if speaking 
 to a person who has identified himself or herself as 
 having the name of the taxpayer to which a tax 
 receivable (within the meaning of such section) 
 relates, identify themselves as contractors of the 
 Internal Revenue Service and disclose the business name 
 of the contractor, and the nature, subject, and reason 
 for the contact. Disclosures under this paragraph shall 
 be made only in such situations and under such 
 conditions as have been approved by the Secretary.
 (13) Disclosure to whistleblowers.--
 (A) In general.--The Secretary may disclose, 
 to any individual providing information 
 relating to any purpose described in paragraph 
 (1) or (2) of section 7623(a), return 
 information related to the investigation of any 
 taxpayer with respect to whom the individual 
 has provided such information, but only to the 
 extent that such disclosure is necessary in 
 obtaining information, which is not otherwise 
 reasonably available, with respect to the 
 correct determination of tax liability for tax, 
 or the amount to be collected with respect to 
 the enforcement of any other provision of this 
 title.
 (B) Updates on whistleblower 
 investigations.--The Secretary shall disclose 
 to an individual providing information relating 
 to any purpose described in paragraph (1) or 
 (2) of section 7623(a) the following:
 (i) Not later than 60 days after a 
 case for which the individual has 
 provided information has been referred 
 for an audit or examination, a notice 
 with respect to such referral.
 (ii) Not later than 60 days after a 
 taxpayer with respect to whom the 
 individual has provided information has 
 made a payment of tax with respect to 
 tax liability to which such information 
 relates, a notice with respect to such 
 payment.
 (iii) Subject to such requirements 
 and conditions as are prescribed by the 
 Secretary, upon a written request by 
 such individual--
 (I) information on the status 
 and stage of any investigation 
 or action related to such 
 information, and
 (II) in the case of a 
 determination of the amount of 
 any award under section 
 7623(b), the reasons for such 
 determination.
 Clause (iii) shall not apply to any information 
 if the Secretary determines that disclosure of 
 such information would seriously impair Federal 
 tax administration. Information described in 
 clauses (i), (ii), and (iii) may be disclosed 
 to a designee of the individual providing such 
 information in accordance with guidance 
 provided by the Secretary.
 (14) Disclosure of return information for purposes of 
 cybersecurity and the prevention of identity theft tax 
 refund fraud.--
 (A) In general.--Under such procedures and 
 subject to such conditions as the Secretary may 
 prescribe, the Secretary may disclose specified 
 return information to specified ISAC 
 participants to the extent that the Secretary 
 determines such disclosure is in furtherance of 
 effective Federal tax administration relating 
 to the detection or prevention of identity 
 theft tax refund fraud, validation of taxpayer 
 identity, authentication of taxpayer returns, 
 or detection or prevention of cybersecurity 
 threats.
 (B) Specified ISAC participants.--For 
 purposes of this paragraph--
 (i) In general.--The term ``specified 
 ISAC participant'' means--
 (I) any person designated by 
 the Secretary as having primary 
 responsibility for a function 
 performed with respect to the 
 information sharing and 
 analysis center described in 
 section 2003(a) of the Taxpayer 
 First Act, and
 (II) any person subject to 
 the requirements of section 
 7216 and which is a participant 
 in such information sharing and 
 analysis center.
 (ii) Information sharing agreement.--
 Such term shall not include any person 
 unless such person has entered into a 
 written agreement with the Secretary 
 setting forth the terms and conditions 
 for the disclosure of information to 
 such person under this paragraph, 
 including requirements regarding the 
 protection and safeguarding of such 
 information by such person.
 (C) Specified return information.--For 
 purposes of this paragraph, the term 
 ``specified return information'' means--
 (i) in the case of a return which is 
 in connection with a case of potential 
 identity theft refund fraud--
 (I) in the case of such 
 return filed electronically, 
 the internet protocol address, 
 device identification, email 
 domain name, speed of 
 completion, method of 
 authentication, refund method, 
 and such other return 
 information related to the 
 electronic filing 
 characteristics of such return 
 as the Secretary may identify 
 for purposes of this subclause, 
 and
 (II) in the case of such 
 return prepared by a tax return 
 preparer, identifying 
 information with respect to 
 such tax return preparer, 
 including the preparer taxpayer 
 identification number and 
 electronic filer identification 
 number of such preparer,
 (ii) in the case of a return which is 
 in connection with a case of a identity 
 theft refund fraud which has been 
 confirmed by the Secretary (pursuant to 
 such procedures as the Secretary may 
 provide), the information referred to 
 in subclauses (I) and (II) of clause 
 (i), the name and taxpayer 
 identification number of the taxpayer 
 as it appears on the return, and any 
 bank account and routing information 
 provided for making a refund in 
 connection with such return, and
 (iii) in the case of any 
 cybersecurity threat to the Internal 
 Revenue Service, information similar to 
 the information described in subclauses 
 (I) and (II) of clause (i) with respect 
 to such threat.
 (D) Restriction on use of disclosed 
 information.--
 (i) Designated third parties.--Any 
 return information received by a person 
 described in subparagraph (B)(i)(I) 
 shall be used only for the purposes of 
 and to the extent necessary in--
 (I) performing the function 
 such person is designated to 
 perform under such 
 subparagraph,
 (II) facilitating disclosures 
 authorized under subparagraph 
 (A) to persons described in 
 subparagraph (B)(i)(II), and
 (III) facilitating 
 disclosures authorized under 
 subsection (d) to participants 
 in such information sharing and 
 analysis center.
 (ii) Return preparers.--Any return 
 information received by a person 
 described in subparagraph (B)(i)(II) 
 shall be treated for purposes of 
 section 7216 as information furnished 
 to such person for, or in connection 
 with, the preparation of a return of 
 the tax imposed under chapter 1.
 (E) Data protection and safeguards.--Return 
 information disclosed under this paragraph 
 shall be subject to such protections and 
 safeguards as the Secretary may require in 
 regulations or other guidance or in the written 
 agreement referred to in subparagraph (B)(ii). 
 Such written agreement shall include a 
 requirement that any unauthorized access to 
 information disclosed under this paragraph, and 
 any breach of any system in which such 
 information is held, be reported to the 
 Treasury Inspector General for Tax 
 Administration.
 (15) Disclosures to Social Security Administration to 
 identify tax receivables not eligible for collection 
 pursuant to qualified tax collection contracts.--In the 
 case of any individual involved with a tax receivable 
 which the Secretary has identified for possible 
 collection pursuant to a qualified tax collection 
 contract (as defined in section 6306(b)), the Secretary 
 may disclose the taxpayer identity and date of birth of 
 such individual to officers, employees, and contractors 
 of the Social Security Administration to determine if 
 such tax receivable is not eligible for collection 
 pursuant to such a qualified tax collection contract by 
 reason of section 6306(d)(3)(E).
 (l) Disclosure of returns and return information for purposes 
other than tax administration.--
 (1) Disclosure of certain returns and return 
 information to Social Security Administration and 
 Railroad Retirement Board.--The Secretary may, upon 
 written request, disclose returns and return 
 information with respect to--
 (A) taxes imposed by chapters 2, 21, and 24, 
 to the Social Security Administration for 
 purposes of its administration of the Social 
 Security Act;
 (B) a plan to which part I of subchapter D of 
 chapter 1 applies, to the Social Security 
 Administration for purposes of carrying out its 
 responsibility under section 1131 of the Social 
 Security Act, limited, however to return 
 information described in section 6057(d); and
 (C) taxes imposed by chapter 22, to the 
 Railroad Retirement Board for purposes of its 
 administration of the Railroad Retirement Act.
 (2) Disclosure of returns and return information to 
 the Department of Labor and Pension Benefit Guaranty 
 Corporation.--The Secretary may, upon written request, 
 furnish returns and return information to the proper 
 officers and employees of the Department of Labor and 
 the Pension Benefit Guaranty Corporation for purposes 
 of, but only to the extent necessary in, the 
 administration of titles I and IV of the Employee 
 Retirement Income Security Act of 1974.
 (3) Disclosure that applicant for Federal loan has 
 tax delinquent account.--
 (A) In general.--Upon written request, the 
 Secretary may disclose to the head of the 
 Federal agency administering any included 
 Federal loan program whether or not an 
 applicant for a loan under such program has a 
 tax delinquent account.
 (B) Restriction on disclosure.--Any 
 disclosure under subparagraph (A) shall be made 
 only for the purpose of, and to the extent 
 necessary in, determining the creditworthiness 
 of the applicant for the loan in question.
 (C) Included Federal loan program defined.--
 For purposes of this paragraph, the term 
 ``included Federal loan program'' means any 
 program under which the United States or a 
 Federal agency makes, guarantees, or insures 
 loans.
 (4) Disclosure of returns and return information for 
 use in personnel or claimant representative matters.--
 The Secretary may disclose returns and return 
 information--
 (A) upon written request--
 (i) to an employee or former employee 
 of the Department of the Treasury, or 
 to the duly authorized legal 
 representative of such employee or 
 former employee, who is or may be a 
 party to any administrative action or 
 proceeding affecting the personnel 
 rights of such employee or former 
 employee; or
 (ii) to any person, or to the duly 
 authorized legal representative of such 
 person, whose rights are or may be 
 affected by an administrative action or 
 proceeding under section 330 of title 
 31, United States Code,
 solely for use in the action or proceeding, or 
 in preparation for the action or proceeding, 
 but only to the extent that the Secretary 
 determines that such returns or return 
 information is or may be relevant and material 
 to the action or proceeding; or
 (B) to officers and employees of the 
 Department of the Treasury for use in any 
 action or proceeding described in subparagraph 
 (A), or in preparation for such action or 
 proceeding, to the extent necessary to advance 
 or protect the interests of the United States.
 (5) Social Security Administration.--Upon written 
 request by the Commissioner of Social Security, the 
 Secretary may disclose information returns filed 
 pursuant to part III of subchapter A of chapter 61 of 
 this subtitle for the purpose of--
 (A) carrying out, in accordance with an 
 agreement entered into pursuant to section 232 
 of the Social Security Act, an effective return 
 processing program; or
 (B) providing information regarding the 
 mortality status of individuals for 
 epidemiological and similar research in 
 accordance with section 1106(d) of the Social 
 Security Act.
 (6) Disclosure of return information to Federal, 
 State, [and local] tribal, and local child support 
 enforcement agencies.--
 (A) Return information from Internal Revenue 
 Service.--The Secretary may, upon written 
 request, disclose to the appropriate Federal, 
 State, [or local] tribal, or local child 
 support enforcement agency--
 (i) available return information from 
 the master files of the Internal 
 Revenue Service relating to the social 
 security account number (or numbers, if 
 the individual involved has more than 
 one such number), address, filing 
 status, amounts and nature of income, 
 and the number of dependents reported 
 on any return filed by, or with respect 
 to, any individual with respect to whom 
 child support obligations are sought to 
 be established or enforced pursuant to 
 the provisions of part D of title IV of 
 the Social Security Act and with 
 respect to any individual to whom such 
 support obligations are owing, and
 (ii) available return information 
 reflected on any return filed by, or 
 with respect to, any individual 
 described in clause (i) relating to the 
 amount of such individual's gross 
 income (as defined in section 61) or 
 consisting of the names and addresses 
 of payors of such income and the names 
 of any dependents reported on such 
 return, but only if such return 
 information is not reasonably available 
 from any other source.
 (B) Disclosure to certain agents.--[The 
 following] The information disclosed to any 
 child support enforcement agency under 
 subparagraph (A) with respect to any individual 
 with respect to whom child support obligations 
 are sought to be established or enforced may be 
 disclosed by such agency to any agent of such 
 agency which is under contract with such agency 
 to carry out the purposes described in 
 subparagraph (C)[:].
 [(i) The address and social security 
 account number (or numbers) of such 
 individual.
 [(ii) The amount of any reduction 
 under section 6402(c) (relating to 
 offset of past-due support against 
 overpayments) in any overpayment 
 otherwise payable to such individual.]
 (C) Restriction on disclosure.--Information 
 may be disclosed under this paragraph only for 
 purposes of, and to the extent necessary in, 
 establishing and collecting child support 
 obligations from, and locating, individuals 
 owing such obligations.
 (D) State, tribal, or local child support 
 enforcement agency.--For purposes of this 
 paragraph, the following shall be treated as a 
 State, tribal, or local child support 
 enforcement agency:
 (i) Any agency of a State or 
 political subdivision thereof operating 
 pursuant to a plan described in section 
 454 of the Social Security Act which 
 has been approved by the Secretary of 
 Health and Human Services under part D 
 of title IV of such Act.
 (ii) Any child support enforcement 
 agency of an Indian tribe or tribal 
 organization receiving a grant under 
 section 455(f) of the Social Security 
 Act.
 (7) Disclosure of return information to Federal, 
 State, and local agencies administering certain 
 programs under the Social Security Act, the Food and 
 Nutrition Act of 2008, or title 38, United States Code, 
 or certain housing assistance programs.--
 (A) Return information from Social Security 
 Administration.--The Commissioner of Social 
 Security shall, upon written request, disclose 
 return information from returns with respect to 
 net earnings from self-employment (as defined 
 in section 1402), wages (as defined in section 
 3121(a) or 3401(a)), and payments of retirement 
 income, which have been disclosed to the Social 
 Security Administration as provided by 
 paragraph (1) or (5) of this subsection, to any 
 Federal, State, or local agency administering a 
 program listed in subparagraph (D).
 (B) Return information from Internal Revenue 
 Service.--The Secretary shall, upon written 
 request, disclose current return information 
 from returns with respect to unearned income 
 from the Internal Revenue Service files to any 
 Federal, State, or local agency administering a 
 program listed in subparagraph (D).
 (C) Restriction on disclosure.--The 
 Commissioner of Social Security and the 
 Secretary shall disclose return information 
 under subparagraphs (A) and (B) only for 
 purposes of, and to the extent necessary in, 
 determining eligibility for, or the correct 
 amount of, benefits under a program listed in 
 subparagraph (D).
 (D) Programs to which rule applies.--The 
 programs to which this paragraph applies are:
 (i) a State program funded under part 
 A of title IV of the Social Security 
 Act;
 (ii) medical assistance provided 
 under a State plan approved under title 
 XIX of the Social Security Act or 
 subsidies provided under section 1860D-
 14 of such Act;
 (iii) supplemental security income 
 benefits provided under title XVI of 
 the Social Security Act, and federally 
 administered supplementary payments of 
 the type described in section 1616(a) 
 of such Act (including payments 
 pursuant to an agreement entered into 
 under section 212(a) of Public Law 93-
 66);
 (iv) any benefits provided under a 
 State plan approved under title I, X, 
 XIV, or XVI of the Social Security Act 
 (as those titles apply to Puerto Rico, 
 Guam, and the Virgin Islands);
 (v) unemployment compensation 
 provided under a State law described in 
 section 3304 of this title;
 (vi) assistance provided under the 
 Food and Nutrition Act of 2008;
 (vii) State-administered 
 supplementary payments of the type 
 described in section 1616(a) of the 
 Social Security Act (including payments 
 pursuant to an agreement entered into 
 under section 212(a) of Public Law 93-
 66);
 (viii)(I) any needs-based pension 
 provided under chapter 15 of title 38, 
 United States Code, or under any other 
 law administered by the Secretary of 
 Veterans Affairs;
 (II) parents' dependency and 
 indemnity compensation provided under 
 section 1315 of title 38, United States 
 Code;
 (III) health-care services furnished 
 under sections 1710(a)(2)(G), 
 1710(a)(3), and 1710(b) of such title; 
 and
 (IV) compensation paid under chapter 
 11 of title 38, United States Code, at 
 the 100 percent rate based solely on 
 unemployability and without regard to 
 the fact that the disability or 
 disabilities are not rated as 100 
 percent disabling under the rating 
 schedule; and
 (ix) any housing assistance program 
 administered by the Department of 
 Housing and Urban Development that 
 involves initial and periodic review of 
 an applicant's or participant's income, 
 except that return information may be 
 disclosed under this clause only on 
 written request by the Secretary of 
 Housing and Urban Development and only 
 for use by officers and employees of 
 the Department of Housing and Urban 
 Development with respect to applicants 
 for and participants in such programs.
 Only return information from returns with 
 respect to net earnings from self-employment 
 and wages may be disclosed under this paragraph 
 for use with respect to any program described 
 in clause (viii)(IV).
 (8) Disclosure of certain return information by 
 Social Security Administration to Federal, State, [and 
 local] tribal, and local child support enforcement 
 agencies.--
 (A) In general.--Upon written request, the 
 Commissioner of Social Security shall disclose 
 directly to officers and employees of a Federal 
 [or State or local] , State, tribal, or local 
 child support enforcement agency return 
 information from returns with respect to social 
 security account numbers, net earnings from 
 self-employment (as defined in section 1402), 
 wages (as defined in section 3121(a) or 
 3401(a)), and payments of retirement income 
 which have been disclosed to the Social 
 Security Administration as provided by 
 paragraph (1) or (5) of this subsection.
 (B) Restriction on disclosure.--The 
 Commissioner of Social Security shall disclose 
 return information under subparagraph (A) only 
 for purposes of, and to the extent necessary 
 in, establishing and collecting child support 
 obligations from, and locating, individuals 
 owing such obligations. For purposes of the 
 preceding sentence, the term ``child support 
 obligations'' only includes obligations which 
 are being [enforced pursuant to a plan 
 described in section 454 of the Social Security 
 Act which has been approved by the Secretary of 
 Health and Human Services under part D of title 
 IV of such Act] enforced pursuant to the 
 provisions of part D of title IV of the Social 
 Security Act. The information disclosed to any 
 child support enforcement agency under 
 subparagraph (A) with respect to any individual 
 with respect to whom child support obligations 
 are sought to be established or enforced may be 
 disclosed by such agency to any agent of such 
 agency which is under contract with such agency 
 for purposes of, and to the extent necessary 
 in, establishing and collecting child support 
 obligations from, and locating, individuals 
 owing such obligations.
 [(C) State or local child support enforcement 
 agency.--For purposes of this paragraph, the 
 term ``State or local child support enforcement 
 agency'' means any agency of a State or 
 political subdivision thereof operating 
 pursuant to a plan described in subparagraph 
 (B).]
 (C) State, tribal, or local child support 
 enforcement agency.--For purposes of this 
 paragraph, the term ``State, tribal, or local 
 child support enforcement agency'' has the same 
 meaning as when used in paragraph (6)(D).
 (9) Disclosure of alcohol fuel producers to 
 administrators of State alcohol laws.--Notwithstanding 
 any other provision of this section, the Secretary may 
 disclose--
 (A) the name and address of any person who is 
 qualified to produce alcohol for fuel use under 
 section 5181, and
 (B) the location of any premises to be used 
 by such person in producing alcohol for fuel,
 to any State agency, body, or commission, or its legal 
 representative, which is charged under the laws of such 
 State with responsibility for administration of State 
 alcohol laws solely for use in the administration of 
 such laws.
 (10) Disclosure of certain information to agencies 
 requesting a reduction under subsection (c), (d), (e), 
 or (f) of section 6402.--
 (A) Return information from Internal Revenue 
 Service.--The Secretary may, upon receiving a 
 written request, disclose to officers and 
 employees of any agency seeking a reduction 
 under subsection (c), (d), (e), or (f) of 
 section 6402, to officers and employees of the 
 Department of Labor for purposes of 
 facilitating the exchange of data in connection 
 with a notice submitted under subsection 
 (f)(5)(C) of section 6402, and to officers and 
 employees of the Department of the Treasury in 
 connection with such reduction--
 (i) taxpayer identity information 
 with respect to the taxpayer against 
 whom such a reduction was made or not 
 made and with respect to any other 
 person filing a joint return with such 
 taxpayer,
 (ii) the fact that a reduction has 
 been made or has not been made under 
 such subsection with respect to such 
 taxpayer,
 (iii) the amount of such reduction,
 (iv) whether such taxpayer filed a 
 joint return, and
 (v) the fact that a payment was made 
 (and the amount of the payment) to the 
 spouse of the taxpayer on the basis of 
 a joint return.
 (B) Restriction on use of disclosed 
 information.--(i) 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, locating any person with respect to 
 whom a reduction under subsection (c), (d), 
 (e), or (f) of section 6402 is sought for 
 purposes of collecting the debt with respect to 
 which the reduction is sought, or in the 
 defense of any litigation or administrative 
 procedure ensuing from a reduction made under 
 subsection (c), (d), (e), or (f) of section 
 6402.
 (ii) Notwithstanding clause (i), return 
 information disclosed 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 Interstate 
 Connection Network (ICON) solely for the 
 purpose of providing such maintenance and 
 support.
 (iii) The information disclosed to any child 
 support enforcement agency under subparagraph 
 (A) with respect to any individual with respect 
 to whom child support obligations are sought to 
 be established or enforced may be disclosed by 
 such agency to any agent of such agency which 
 is under contract with such agency for purposes 
 of, and to the extent necessary in, 
 establishing and collecting child support 
 obligations from, and locating, individuals 
 owing such obligations.
 (11) Disclosure of return information to carry out 
 Federal Employees' Retirement System.--
 (A) In general.--The Commissioner of Social 
 Security shall, on written request, disclose to 
 the Office of Personnel Management return 
 information from returns with respect to net 
 earnings from self-employment (as defined in 
 section 1402), wages (as defined in section 
 3121(a) or 3401(a)), and payments of retirement 
 income, which have been disclosed to the Social 
 Security Administration as provided by 
 paragraph (1) or (5).
 (B) Restriction on disclosure.--The 
 Commissioner of Social Security shall disclose 
 return information under subparagraph (A) only 
 for purposes of, and to the extent necessary 
 in, the administration of chapters 83 and 84 of 
 title 5, United States Code.
 (12) Disclosure of certain taxpayer identity 
 information for verification of employment status of 
 medicare beneficiary and spouse of medicare 
 beneficiary.--
 (A) Return information from Internal Revenue 
 Service.--The Secretary shall, upon written 
 request from the Commissioner of Social 
 Security, disclose to the Commissioner 
 available filing status and taxpayer identity 
 information from the individual master files of 
 the Internal Revenue Service relating to 
 whether any medicare beneficiary identified by 
 the Commissioner was a married individual (as 
 defined in section 7703) for any specified year 
 after 1986, and, if so, the name of the spouse 
 of such individual and such spouse's TIN.
 (B) Return information from Social Security 
 Administration.--The Commissioner of Social 
 Security shall, upon written request from the 
 Administrator of the Centers for Medicare & 
 Medicaid Services, disclose to the 
 Administrator the following information:
 (i) The name and TIN of each medicare 
 beneficiary who is identified as having 
 received wages (as defined in section 
 3401(a)), above an amount (if any) 
 specified by the Secretary of Health 
 and Human Services, from a qualified 
 employer in a previous year.
 (ii) For each medicare beneficiary 
 who was identified as married under 
 subparagraph (A) and whose spouse is 
 identified as having received wages, 
 above an amount (if any) specified by 
 the Secretary of Health and Human 
 Services, from a qualified employer in 
 a previous year--
 (I) the name and TIN of the 
 medicare beneficiary, and
 (II) the name and TIN of the 
 spouse.
 (iii) With respect to each such 
 qualified employer, the name, address, 
 and TIN of the employer and the number 
 of individuals with respect to whom 
 written statements were furnished under 
 section 6051 by the employer with 
 respect to such previous year.
 (C) Disclosure by Centers for Medicare & 
 Medicaid Services.--With respect to the 
 information disclosed under subparagraph (B), 
 the Administrator of the Centers for Medicare & 
 Medicaid Services may disclose--
 (i) to the qualified employer 
 referred to in such subparagraph the 
 name and TIN of each individual 
 identified under such subparagraph as 
 having received wages from the employer 
 (hereinafter in this subparagraph 
 referred to as the ``employee'') for 
 purposes of determining during what 
 period such employee or the employee's 
 spouse may be (or have been) covered 
 under a group health plan of the 
 employer and what benefits are or were 
 covered under the plan (including the 
 name, address, and identifying number 
 of the plan),
 (ii) to any group health plan which 
 provides or provided coverage to such 
 an employee or spouse, the name of such 
 employee and the employee's spouse (if 
 the spouse is a medicare beneficiary) 
 and the name and address of the 
 employer, and, for the purpose of 
 presenting a claim to the plan--
 (I) the TIN of such employee 
 if benefits were paid under 
 title XVIII of the Social 
 Security Act with respect to 
 the employee during a period in 
 which the plan was a primary 
 plan (as defined in section 
 1862(b)(2)(A) of the Social 
 Security Act), and
 (II) the TIN of such spouse 
 if benefits were paid under 
 such title with respect to the 
 spouse during such period, and
 (iii) to any agent of such 
 Administrator the information referred 
 to in subparagraph (B) for purposes of 
 carrying out clauses (i) and (ii) on 
 behalf of such Administrator.
 (D) Special rules.--
 (i) Restrictions on disclosure.--
 Information may be disclosed under this 
 paragraph only for purposes of, and to 
 the extent necessary in, determining 
 the extent to which any medicare 
 beneficiary is covered under any group 
 health plan.
 (ii) Timely response to requests.--
 Any request made under subparagraph (A) 
 or (B) shall be complied with as soon 
 as possible but in no event later than 
 120 days after the date the request was 
 made.
 (E) Definitions.--For purposes of this 
 paragraph--
 (i) Medicare beneficiary.--The term 
 ``medicare beneficiary'' means an 
 individual entitled to benefits under 
 part A, or enrolled under part B, of 
 title XVIII of the Social Security Act, 
 but does not include such an individual 
 enrolled in part A under section 1818.
 (ii) Group health plan.--The term 
 ``group health plan'' means any group 
 health plan (as defined in section 
 5000(b)(1)).
 (iii) Qualified employer.--The term 
 ``qualified employer'' means, for a 
 calendar year, an employer which has 
 furnished written statements under 
 section 6051 with respect to at least 
 20 individuals for wages paid in the 
 year.
 (13) Disclosure of return information to carry out 
 the Higher Education Act of 1965.--
 (A) Applications and recertifications for 
 income-contingent or income-based repayment.--
 The Secretary shall, upon written request from 
 the Secretary of Education, disclose to any 
 authorized person, only for the purpose of (and 
 to the extent necessary in) determining 
 eligibility for, or repayment obligations 
 under, income-contingent or income-based 
 repayment plans under title IV of the Higher 
 Education Act of 1965 with respect to loans 
 under part D of such title, the following 
 return information from returns (for any 
 taxable year specified by the Secretary of 
 Education as relevant to such purpose) of an 
 individual certified by the Secretary of 
 Education as having provided approval under 
 section 494(a)(2) of such Act (as in effect on 
 the date of enactment of this paragraph) for 
 such disclosure:
 (i) Taxpayer identity information.
 (ii) Filing status.
 (iii) Adjusted gross income.
 (iv) Total number of exemptions 
 claimed, if applicable.
 (v) Number of dependents taken into 
 account in determining the credit 
 allowed under section 24.
 (vi) If applicable, the fact that 
 there was no return filed.
 (B) Discharge of loan based on total and 
 permanent disability.--The Secretary shall, 
 upon written request from the Secretary of 
 Education, disclose to any authorized person, 
 only for the purpose of (and to the extent 
 necessary in) monitoring and reinstating loans 
 under title IV of the Higher Education Act of 
 1965 that were discharged based on a total and 
 permanent disability (within the meaning of 
 section 437(a) of such Act), the following 
 return information from returns (for any 
 taxable year specified by the Secretary of 
 Education as relevant to such purpose) of an 
 individual certified by the Secretary of 
 Education as having provided approval under 
 section 494(a)(3) of such Act (as in effect on 
 the date of enactment of this paragraph) for 
 such disclosure:
 (i) The return information described 
 in clauses (i), (ii), and (vi) of 
 subparagraph (A).
 (ii) The return information described 
 in subparagraph (C)(ii).
 (C) Federal student financial aid.--The 
 Secretary shall, upon written request from the 
 Secretary of Education, disclose to any 
 authorized person, only for the purpose of (and 
 to the extent necessary in) determining 
 eligibility for, and amount of, Federal student 
 financial aid under a program authorized under 
 subpart 1 of part A, part C, or part D of title 
 IV of the Higher Education Act of 1965 the 
 following return information from returns (for 
 the taxable year used for purposes of section 
 480(a) of such Act) of an individual certified 
 by the Secretary of Education as having 
 provided approval under section 494(a)(1) of 
 such Act (as in effect on the date of enactment 
 of this paragraph) for such disclosure:
 (i) Return information described in 
 clauses (i) through (vi) of 
 subparagraph (A).
 (ii) The amount of any net earnings 
 from self-employment (as defined in 
 section 1402(a)), wages (as defined in 
 section 3121(a) or 3401(a)), and 
 taxable income from a farming business 
 (as defined in section 263A(e)(4)).
 (iii) Amount of total income tax.
 (iv) Amount of any credit allowed 
 under section 25A.
 (v) Amount of individual retirement 
 account distributions not included in 
 adjusted gross income.
 (vi) Amount of individual retirement 
 account contributions and payments to 
 self-employed SEP, Keogh, and other 
 qualified plans which were deducted 
 from income.
 (vii) Amount of tax-exempt interest 
 received.
 (viii) Amounts from retirement 
 pensions and annuities not included in 
 adjusted gross income.
 (ix) If applicable, the fact that any 
 of the following schedules (or 
 equivalent successor schedules) were 
 filed with the return:
 (I) Schedule A.
 (II) Schedule B.
 (III) Schedule D.
 (IV) Schedule E.
 (V) Schedule F.
 (VI) Schedule H.
 (x) If applicable, the amount 
 reported on Schedule C (or an 
 equivalent successor schedule) as net 
 profit or loss.
 (D) Additional uses of disclosed 
 information.--
 (i) In general.--In addition to the 
 purposes for which information is 
 disclosed under subparagraphs (A), (B), 
 and (C), return information so 
 disclosed may be used by an authorized 
 person, with respect to income-
 contingent or income-based repayment 
 plans, awards of Federal student 
 financial aid under a program 
 authorized under subpart 1 of part A, 
 part C, or part D of title IV of the 
 Higher Education Act of 1965, and 
 discharges of loans based on a total 
 and permanent disability (within the 
 meaning of section 437(a) of such Act), 
 for purposes of--
 (I) reducing the net cost of 
 improper payments under such 
 plans, relating to such awards, 
 or relating to such discharges,
 (II) oversight activities by 
 the Office of Inspector General 
 of the Department of Education 
 as authorized by the Inspector 
 General Act of 1978, and
 (III) conducting analyses and 
 forecasts for estimating costs 
 related to such plans, awards, 
 or discharges.
 (ii) Limitation.--The purposes 
 described in clause (i) shall not 
 include the conduct of criminal 
 investigations or prosecutions.
 (iii) Redisclosure to institutions of 
 higher education, State higher 
 education agencies, and designated 
 scholarship organizations.--Authorized 
 persons may redisclose return 
 information received under subparagraph 
 (C), solely for the use in the 
 application, award, and administration 
 of financial aid awarded by the Federal 
 government or awarded by a person 
 described in subclause (I), (II), or 
 (III), to the following persons:
 (I) An institution of higher 
 education participating in a 
 program under subpart 1 of part 
 A, part C, or part D of title 
 IV of the Higher Education Act 
 of 1965.
 (II) A State higher education 
 agency.
 (III) A scholarship 
 organization which is an entity 
 designated (prior to the date 
 of the enactment of this 
 clause) by the Secretary of 
 Education under section 
 483(a)(3)(E) of such Act.
 This clause shall only apply to the extent 
 that the taxpayer with respect to whom the 
 return information relates provides written 
 consent for such redisclosure to the Secretary 
 of Education. Under such terms and conditions 
 as may be prescribed by the Secretary, after 
 consultation with the Department of Education, 
 an institution of higher education described in 
 subclause (I) or a State higher education 
 agency described in subclause (II) may 
 designate a contractor of such institution or 
 state agency to receive return information on 
 behalf of such institution or state agency to 
 administer aspects of the institution's or 
 state agency's activities for the application, 
 award, and administration of such financial 
 aid.
 (iv) Redisclosure to Office of 
 Inspector General, independent 
 auditors, and contractors.--Any return 
 information which is redisclosed under 
 clause (iii)--
 (I) may be further disclosed 
 by persons described in 
 subclauses (I), (II), or (III) 
 of clause (iii) or persons 
 designated in the last sentence 
 of clause (iii) to the Office 
 of Inspector General of the 
 Department of Education and 
 independent auditors conducting 
 audits of such person's 
 administration of the programs 
 for which the return 
 information was received, and
 (II) may be further disclosed 
 by persons described in 
 subclauses (I), (II), or (III) 
 of clause (iii) to contractors 
 of such entities,
 but only to the extent necessary in carrying 
 out the purposes described in such clause 
 (iii).
 (v) Redisclosure to family members.--
 In addition to the purposes for which 
 information is disclosed and used under 
 subparagraphs (A) and (C), or 
 redisclosed under clause (iii), any 
 return information so disclosed or 
 redisclosed may be further disclosed to 
 any individual certified by the 
 Secretary of Education as having 
 provided approval under paragraph (1) 
 or (2) of section 494(a) of the Higher 
 Education Act of 1965, as the case may 
 be, for disclosure related to the 
 income-contingent or income-based 
 repayment plan under subparagraph (A) 
 or the eligibility for, and amount of, 
 Federal student financial aid described 
 in subparagraph (C).
 (vi) Redisclosure of FAFSA 
 information.--Return information 
 received under subparagraph (C) may be 
 redisclosed in accordance with 
 subsection (c) of section 494 of the 
 Higher Education Act of 1965 (as in 
 effect on the date of enactment of the 
 COVID-related Tax Relief Act of 2020) 
 to carry out the purposes specified in 
 such subsection.
 (E) Authorized person.--For purposes of this 
 paragraph, the term ``authorized person'' 
 means, with respect to information disclosed 
 under subparagraph (A), (B), or (C), any person 
 who--
 (i) is an officer, employee, or 
 contractor, of the Department of 
 Education, and
 (ii) is specifically authorized and 
 designated by the Secretary of 
 Education for purposes of such 
 subparagraph (applied separately with 
 respect to each such subparagraph).
 (F) Joint returns.--In the case of a joint 
 return, any disclosure authorized under 
 subparagraph (A), (B), or (C), and any 
 redisclosure authorized under clause (iii), 
 (iv) (v), or (vi) of subparagraph (D), with 
 respect to an individual shall be treated for 
 purposes of this paragraph as applying with 
 respect to the taxpayer.
 (14) Disclosure of return information to United 
 States Customs Service.--The Secretary may, upon 
 written request fro