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[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2608 Enrolled Bill (ENR)]

        H.R.2608

                       One Hundred Tenth Congress

                                 of the

                        United States of America

                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Thursday,
            the third day of January, two thousand and eight

                                 An Act

 
To amend section 402 of the Personal Responsibility and Work Opportunity 
  Reconciliation Act of 1996 to provide, in fiscal years 2009 through 
2011, extensions of supplemental security income for refugees, asylees, 
  and certain other humanitarian immigrants, and to amend the Internal 
    Revenue Code of 1986 to collect unemployment compensation debts 
                          resulting from fraud.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
    This Act may be cited as the ``SSI Extension for Elderly and 
Disabled Refugees Act''.
SEC. 2. SSI EXTENSIONS FOR HUMANITARIAN IMMIGRANTS.
    Section 402(a)(2) of the Personal Responsibility and Work 
Opportunity Reconciliation Act of 1996 (8 U.S.C. 1612(a)(2)) is amended 
by adding at the end the following:
            ``(M) SSI extensions through fiscal year 2011.--
                ``(i) Two-year extension for certain aliens and victims 
            of trafficking.--

                    ``(I) In general.--Subject to clause (ii), with 
                respect to eligibility for benefits under subparagraph 
                (A) for the specified Federal program described in 
                paragraph (3)(A) of qualified aliens (as defined in 
                section 431(b)) and victims of trafficking in persons 
                (as defined in section 107(b)(1)(C) of division A of 
                the Victims of Trafficking and Violence Protection Act 
                of 2000 (Public Law 106-386) or as granted status under 
                section 101(a)(15)(T)(ii) of the Immigration and 
                Nationality Act), the 7-year period described in 
                subparagraph (A) shall be deemed to be a 9-year period 
                during fiscal years 2009 through 2011 in the case of 
                such a qualified alien or victim of trafficking who 
                furnishes to the Commissioner of Social Security the 
                declaration required under subclause (IV) (if 
                applicable) and is described in subclause (III).
                    ``(II) Aliens and victims whose benefits ceased in 
                prior fiscal years.--Subject to clause (ii), beginning 
                on the date of the enactment of the SSI Extension for 
                Elderly and Disabled Refugees Act, any qualified alien 
                (as defined in section 431(b)) or victim of trafficking 
                in persons (as defined in section 107(b)(1)(C) of 
                division A of the Victims of Trafficking and Violence 
                Protection Act of 2000 (Public Law 106-386) or as 
                granted status under section 101(a)(15)(T)(ii) of the 
                Immigration and Nationality Act) rendered ineligible 
                for the specified Federal program described in 
                paragraph (3)(A) during the period beginning on August 
                22, 1996, and ending on September 30, 2008, solely by 
                reason of the termination of the 7-year period 
                described in subparagraph (A) shall be eligible for 
                such program for an additional 2-year period in 
                accordance with this clause, if such qualified alien or 
                victim of trafficking meets all other eligibility 
                factors under title XVI of the Social Security Act, 
                furnishes to the Commissioner of Social Security the 
                declaration required under subclause (IV) (if 
                applicable), and is described in subclause (III).
                    ``(III) Aliens and victims described.--For purposes 
                of subclauses (I) and (II), a qualified alien or victim 
                of trafficking described in this subclause is an alien 
                or victim who--

                        ``(aa) has been a lawful permanent resident for 
                    less than 6 years and such status has not been 
                    abandoned, rescinded under section 246 of the 
                    Immigration and Nationality Act, or terminated 
                    through removal proceedings under section 240 of 
                    the Immigration and Nationality Act, and the 
                    Commissioner of Social Security has verified such 
                    status, through procedures established in 
                    consultation with the Secretary of Homeland 
                    Security;
                        ``(bb) has filed an application, within 4 years 
                    from the date the alien or victim began receiving 
                    supplemental security income benefits, to become a 
                    lawful permanent resident with the Secretary of 
                    Homeland Security, and the Commissioner of Social 
                    Security has verified, through procedures 
                    established in consultation with such Secretary, 
                    that such application is pending;
                        ``(cc) has been granted the status of Cuban and 
                    Haitian entrant, as defined in section 501(e) of 
                    the Refugee Education Assistance Act of 1980 
                    (Public Law 96-422), for purposes of the specified 
                    Federal program described in paragraph (3)(A);
                        ``(dd) has had his or her deportation withheld 
                    by the Secretary of Homeland Security under section 
                    243(h) of the Immigration and Nationality Act (as 
                    in effect immediately before the effective date of 
                    section 307 of division C of Public Law 104-208), 
                    or whose removal is withheld under section 
                    241(b)(3) of such Act;
                        ``(ee) has not attained age 18; or
                        ``(ff) has attained age 70.

                    ``(IV) Declaration required.--

                        ``(aa) In general.--For purposes of subclauses 
                    (I) and (II), the declaration required under this 
                    subclause of a qualified alien or victim of 
                    trafficking described in either such subclause is a 
                    declaration under penalty of perjury stating that 
                    the alien or victim has made a good faith effort to 
                    pursue United States citizenship, as determined by 
                    the Secretary of Homeland Security. The 
                    Commissioner of Social Security shall develop 
                    criteria as needed, in consultation with the 
                    Secretary of Homeland Security, for consideration 
                    of such declarations.
                        ``(bb) Exception for children.--A qualified 
                    alien or victim of trafficking described in 
                    subclause (I) or (II) who has not attained age 18 
                    shall not be required to furnish to the 
                    Commissioner of Social Security a declaration 
                    described in item (aa) as a condition of being 
                    eligible for the specified Federal program 
                    described in paragraph (3)(A) for an additional 2-
                    year period in accordance with this clause.

                    ``(V) Payment of benefits to aliens whose benefits 
                ceased in prior fiscal years.--Benefits paid to a 
                qualified alien or victim described in subclause (II) 
                shall be paid prospectively over the duration of the 
                qualified alien's or victim's renewed eligibility.

                ``(ii) Special rule in case of pending or approved 
            naturalization application.--With respect to eligibility 
            for benefits for the specified program described in 
            paragraph (3)(A), paragraph (1) shall not apply during 
            fiscal years 2009 through 2011 to an alien described in one 
            of clauses (i) through (v) of subparagraph (A) or a victim 
            of trafficking in persons (as defined in section 
            107(b)(1)(C) of division A of the Victims of Trafficking 
            and Violence Protection Act of 2000 (Public Law 106-386) or 
            as granted status under section 101(a)(15)(T)(ii) of the 
            Immigration and Nationality Act), if such alien or victim 
            (including any such alien or victim rendered ineligible for 
            the specified Federal program described in paragraph (3)(A) 
            during the period beginning on August 22, 1996, and ending 
            on September 30, 2008, solely by reason of the termination 
            of the 7-year period described in subparagraph (A)) has 
            filed an application for naturalization that is pending 
            before the Secretary of Homeland Security or a United 
            States district court based on section 336(b) of the 
            Immigration and Nationality Act, or has been approved for 
            naturalization but not yet sworn in as a United States 
            citizen, and the Commissioner of Social Security has 
            verified, through procedures established in consultation 
            with the Secretary of Homeland Security, that such 
            application is pending or has been approved.''.
SEC. 3. COLLECTION OF UNEMPLOYMENT COMPENSATION DEBTS RESULTING FROM 
FRAUD.
    (a) In General.--Section 6402 of the Internal Revenue Code 
(relating to authority to make credits or refunds) is amended by 
redesignating subsections (f) through (k) as subsections (g) through 
(l), respectively, and by inserting after subsection (e) the following 
new subsection:
    ``(f) Collection of Unemployment Compensation Debts Resulting From 
Fraud.--
        ``(1) In general.--Upon receiving notice from any State that a 
    named person owes a covered unemployment compensation debt to such 
    State, the Secretary shall, under such conditions as may be 
    prescribed by the Secretary--
            ``(A) reduce the amount of any overpayment payable to such 
        person by the amount of such covered unemployment compensation 
        debt;
            ``(B) pay the amount by which such overpayment is reduced 
        under subparagraph (A) to such State and notify such State of 
        such person's name, taxpayer identification number, address, 
        and the amount collected; and
            ``(C) notify the person making such overpayment that the 
        overpayment has been reduced by an amount necessary to satisfy 
        a covered unemployment compensation debt.
    If an offset is made pursuant to a joint return, the notice under 
    subparagraph (C) shall include information related to the rights of 
    a spouse of a person subject to such an offset.
        ``(2) Priorities for offset.--Any overpayment by a person shall 
    be reduced pursuant to this subsection--
            ``(A) after such overpayment is reduced pursuant to--
                ``(i) subsection (a) with respect to any liability for 
            any internal revenue tax on the part of the person who made 
            the overpayment;
                ``(ii) subsection (c) with respect to past-due support; 
            and
                ``(iii) subsection (d) with respect to any past-due, 
            legally enforceable debt owed to a Federal agency; and
            ``(B) before such overpayment is credited to the future 
        liability for any Federal internal revenue tax of such person 
        pursuant to subsection (b).
    If the Secretary receives notice from a State or States of more 
    than one debt subject to paragraph (1) or subsection (e) that is 
    owed by a person to such State or States, any overpayment by such 
    person shall be applied against such debts in the order in which 
    such debts accrued.
        ``(3) Offset permitted only against residents of state seeking 
    offset.--Paragraph (1) shall apply to an overpayment by any person 
    for a taxable year only if the address shown on the Federal return 
    for such taxable year of the overpayment is an address within the 
    State seeking the offset.
        ``(4) Notice; consideration of evidence.--No State may take 
    action under this subsection until such State--
            ``(A) notifies by certified mail with return receipt the 
        person owing the covered unemployment compensation debt that 
        the State proposes to take action pursuant to this section;
            ``(B) provides such person at least 60 days to present 
        evidence that all or part of such liability is not legally 
        enforceable or due to fraud;
            ``(C) considers any evidence presented by such person and 
        determines that an amount of such debt is legally enforceable 
        and due to fraud; and
            ``(D) satisfies such other conditions as the Secretary may 
        prescribe to ensure that the determination made under 
        subparagraph (C) is valid and that the State has made 
        reasonable efforts to obtain payment of such covered 
        unemployment compensation debt.
        ``(5) Covered unemployment compensation debt.--For purposes of 
    this subsection, the term `covered unemployment compensation debt' 
    means--
            ``(A) a past-due debt for erroneous payment of unemployment 
        compensation due to fraud which has become final under the law 
        of a State certified by the Secretary of Labor pursuant to 
        section 3304 and which remains uncollected for not more than 10 
        years;
            ``(B) contributions due to the unemployment fund of a State 
        for which the State has determined the person to be liable due 
        to fraud and which remain uncollected for not more than 10 
        years; and
            ``(C) any penalties and interest assessed on such debt.
        ``(6) Regulations.--
            ``(A) In general.--The Secretary may issue regulations 
        prescribing the time and manner in which States must submit 
        notices of covered unemployment compensation debt and the 
        necessary information that must be contained in or accompany 
        such notices. The regulations may specify the minimum amount of 
        debt to which the reduction procedure established by paragraph 
        (1) may be applied.
            ``(B) Fee payable to secretary.--The regulations may 
        require States to pay a fee to the Secretary, which may be 
        deducted from amounts collected, to reimburse the Secretary for 
        the cost of applying such procedure. Any fee paid to the 
        Secretary pursuant to the preceding sentence shall be used to 
        reimburse appropriations which bore all or part of the cost of 
        applying such procedure.
            ``(C) Submission of notices through secretary of labor.--
        The regulations may include a requirement that States submit 
        notices of covered unemployment compensation debt to the 
        Secretary via the Secretary of Labor in accordance with 
        procedures established by the Secretary of Labor. Such 
        procedures may require States to pay a fee to the Secretary of 
        Labor to reimburse the Secretary of Labor for the costs of 
        applying this subsection. Any such fee shall be established in 
        consultation with the Secretary of the Treasury. Any fee paid 
        to the Secretary of Labor may be deducted from amounts 
        collected and shall be used to reimburse the appropriation 
        account which bore all or part of the cost of applying this 
        subsection.
        ``(7) Erroneous payment to state.--Any State receiving notice 
    from the Secretary that an erroneous payment has been made to such 
    State under paragraph (1) shall pay promptly to the Secretary, in 
    accordance with such regulations as the Secretary may prescribe, an 
    amount equal to the amount of such erroneous payment (without 
    regard to whether any other amounts payable to such State under 
    such paragraph have been paid to such State).
        ``(8) Termination.--This section shall not apply to refunds 
    payable after the date which is 10 years after the date of the 
    enactment of this subsection.''.
    (b) Disclosure of Certain Information to States Requesting Refund 
Offsets for Legally Enforceable State Unemployment Compensation Debt 
Resulting From Fraud.--
        (1) General rule.--Paragraph (3) of section 6103(a) of such 
    Code is amended by inserting ``(10),'' after ``(6),''.
        (2) Disclosure to department of labor and its agent.--Paragraph 
    (10) of section 6103(l) of such Code is amended--
            (A) by striking ``(c), (d), or (e)'' each place it appears 
        in the heading and text and inserting ``(c), (d), (e), or 
        (f)'',
            (B) in subparagraph (A) by inserting ``, to officers and 
        employees of the Department of Labor for purposes of 
        facilitating the exchange of data in connection with a request 
        made under subsection (f)(5) of section 6402,'' after ``section 
        6402'', and
            (C) in subparagraph (B)--
                (i) by inserting ``(i)'' after ``(B)''; and
                (ii) by adding at the end the following:
            ``(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.''.
        (3) Safeguards.--Paragraph (4) of section 6103(p) of such Code 
    is amended--
            (A) in the matter preceding subparagraph (A), by striking 
        ``(l)(16),'' and inserting ``(l)(10), (16),'';
            (B) in subparagraph (F)(i), by striking ``(l)(16),'' and 
        inserting ``(l)(10), (16),''; and
            (C) in the matter following subparagraph (F)(iii)--
                (i) in each of the first two places it appears, by 
            striking ``(l)(16),'' and inserting ``(l)(10), (16),'';
                (ii) by inserting ``(10),'' after ``paragraph 
            (6)(A),''; and
                (iii) in each of the last two places it appears, by 
            striking ``(l)(16)'' and inserting ``(l)(10) or (16)''.
    (c) Expenditures From State Fund.--Section 3304(a)(4) of such Code 
is amended--
        (1) in subparagraph (E), by striking ``and'' after the 
    semicolon;
        (2) in subparagraph (F), by inserting ``and'' after the 
    semicolon; and
        (3) by adding at the end the following new subparagraph:
            ``(G) with respect to amounts of covered unemployment 
        compensation debt (as defined in section 6402(f)(4)) collected 
        under section 6402(f)--
                ``(i) amounts may be deducted to pay any fees 
            authorized under such section; and
                ``(ii) the penalties and interest described in section 
            6402(f)(4)(B) may be transferred to the appropriate State 
            fund into which the State would have deposited such amounts 
            had the person owing the debt paid such amounts directly to 
            the State;''.
    (d) Conforming Amendments.--
        (1) Subsection (a) of section 6402 of such Code is amended by 
    striking ``(c), (d), and (e),'' and inserting ``(c), (d), (e), and 
    (f)''.
        (2) Paragraph (2) of section 6402(d) of such Code is amended by 
    striking ``and before such overpayment is reduced pursuant to 
    subsection (e)'' and inserting ``and before such overpayment is 
    reduced pursuant to subsections (e) and (f)''.
        (3) Paragraph (3) of section 6402(e) of such Code is amended in 
    the last sentence by inserting ``or subsection (f)'' after 
    ``paragraph (1)''.
        (4) Subsection (g) of section 6402 of such Code, as 
    redesignated by subsection (a), is amended by striking ``(c), (d), 
    or (e)'' and inserting ``(c), (d), (e), or (f)''.
        (5) Subsection (i) of section 6402 of such Code, as 
    redesignated by subsection (a), is amended by striking ``subsection 
    (c) or (e)'' and inserting ``subsection (c), (e), or (f)''.
    (e) Effective Date.--The amendments made by this section shall 
apply to refunds payable under section 6402 of the Internal Revenue 
Code of 1986 on or after the date of enactment of this Act.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.
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