In the Senate of the United States, 

August 1, 2008. 

Resolved, That the bill from the House of Representatives (H.R. 2608) entitled ‘‘An Act to amend section 402 of 

the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to provide, in fiscal years 2008 through 

2010, extensions of supplemental security income for refugees, asylees, and certain other humanitarian immigrants, 

and to amend the Internal Revenue Code to collect unemployment compensation debts resulting from fraud.’’, do pass 

with the following 

AMENDMENTS: 

Strike all after the enacting clause and insert the 

following: 

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘SSI Extension for Elder3 ly and Disabled Refugees Act’’. 
2 

•HR 2608 EAS 

1 SEC. 2. SSI EXTENSIONS FOR HUMANITARIAN IMMIGRANTS. 

2 Section 402(a)(2) of the Personal Responsibility and 

3 Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 

4 1612(a)(2)) is amended by adding at the end the following: 

5 ‘‘(M) SSI EXTENSIONS THROUGH FISCAL

6 YEAR 2011.— 

7 ‘‘(i) TWO-YEAR EXTENSION FOR CER8 TAIN ALIENS AND VICTIMS OF TRAF9 FICKING.— 

10 ‘‘(I) IN GENERAL.—Subject to 

11 clause (ii), with respect to eligibility 

12 for benefits under subparagraph (A) 

13 for the specified Federal program de14 scribed in paragraph (3)(A) of quali15 fied aliens (as defined in section 

16 431(b)) and victims of trafficking in 

17 persons (as defined in section 

18 107(b)(1)(C) of division A of the Vic19 tims of Trafficking and Violence Pro20 tection Act of 2000 (Public Law 106– 

21 386) or as granted status under section 

22 101(a)(15)(T)(ii) of the Immigration 

23 and Nationality Act), the 7-year pe24 riod described in subparagraph (A) 

25 shall be deemed to be a 9-year period 

26 during fiscal years 2009 through 2011 
3 

•HR 2608 EAS 

1 in the case of such a qualified alien or 

2 victim of trafficking who furnishes to 

3 the Commissioner of Social Security 

4 the declaration required under sub5 clause (IV) (if applicable) and is de6 scribed in subclause (III). 

7 ‘‘(II) ALIENS AND VICTIMS WHOSE

8 BENEFITS CEASED IN PRIOR FISCAL

9 YEARS.—Subject to clause (ii), begin10 ning on the date of the enactment of 

11 the SSI Extension for Elderly and 

12 Disabled Refugees Act, any qualified 

13 alien (as defined in section 431(b)) or 

14 victim of trafficking in persons (as de15 fined in section 107(b)(1)(C) of divi16 sion A of the Victims of Trafficking 

17 and Violence Protection Act of 2000 

18 (Public Law 106–386) or as granted 

19 status under section 101(a)(15)(T)(ii) 

20 of the Immigration and Nationality 

21 Act) rendered ineligible for the speci22 fied Federal program described in 

23 paragraph (3)(A) during the period be24 ginning on August 22, 1996, and end25 ing on September 30, 2008, solely by 
4 

•HR 2608 EAS 

1 reason of the termination of the 7-year 

2 period described in subparagraph (A) 

3 shall be eligible for such program for 

4 an additional 2-year period in accord5 ance with this clause, if such qualified 

6 alien or victim of trafficking meets all 

7 other eligibility factors under title XVI 

8 of the Social Security Act, furnishes to 

9 the Commissioner of Social Security 

10 the declaration required under sub11 clause (IV) (if applicable), and is de12 scribed in subclause (III). 

13 ‘‘(III) ALIENS AND VICTIMS DE14 SCRIBED.—For purposes of subclauses 

15 (I) and (II), a qualified alien or vic16 tim of trafficking described in this sub17 clause is an alien or victim who— 

18 ‘‘(aa) has been a lawful per19 manent resident for less than 6 

20 years and such status has not 

21 been abandoned, rescinded under 

22 section 246 of the Immigration 

23 and Nationality Act, or termi24 nated through removal pro25 ceedings under section 240 of the 
5 

•HR 2608 EAS 

1 Immigration and Nationality Act, 

2 and the Commissioner of Social 

3 Security has verified such status, 

4 through procedures established in 

5 consultation with the Secretary of 

6 Homeland Security; 

7 ‘‘(bb) has filed an applica8 tion, within 4 years from the date 

9 the alien or victim began receiv10 ing supplemental security income 

11 benefits, to become a lawful per12 manent resident with the Sec13 retary of Homeland Security, and 

14 the Commissioner of Social Secu15 rity has verified, through proce16 dures established in consultation 

17 with such Secretary, that such ap18 plication is pending; 

19 ‘‘(cc) has been granted the 

20 status of Cuban and Haitian en21 trant, as defined in section 501(e) 

22 of the Refugee Education Assist23 ance Act of 1980 (Public Law 96– 

24 422), for purposes of the specified 
6 

•HR 2608 EAS 

1 Federal program described in 

2 paragraph (3)(A); 

3 ‘‘(dd) has had his or her de4 portation withheld by the Sec5 retary of Homeland Security 

6 under section 243(h) of the Immi7 gration and Nationality Act (as 

8 in effect immediately before the ef9 fective date of section 307 of divi10 sion C of Public Law 104–208), 

11 or whose removal is withheld 

12 under section 241(b)(3) of such 

13 Act; 

14 ‘‘(ee) has not attained age 

15 18; or 

16 ‘‘(ff) has attained age 70. 

17 ‘‘(IV) DECLARATION REQUIRED.— 

18 ‘‘(aa) IN GENERAL.—For 

19 purposes of subclauses (I) and 

20 (II), the declaration required 

21 under this subclause of a qualified 

22 alien or victim of trafficking de23 scribed in either such subclause is 

24 a declaration under penalty of 

25 perjury stating that the alien or 
7 

•HR 2608 EAS 

1 victim has made a good faith ef2 fort to pursue United States citi3 zenship, as determined by the Sec4 retary of Homeland Security. The 

5 Commissioner of Social Security 

6 shall develop criteria as needed, in 

7 consultation with the Secretary of 

8 Homeland Security, for consider9 ation of such declarations. 

10 ‘‘(bb) EXCEPTION FOR CHIL11 DREN.—A qualified alien or vic12 tim of trafficking described in 

13 subclause (I) or (II) who has not 

14 attained age 18 shall not be re15 quired to furnish to the Commis16 sioner of Social Security a dec17 laration described in item (aa) as 

18 a condition of being eligible for 

19 the specified Federal program de20 scribed in paragraph (3)(A) for 

21 an additional 2-year period in ac22 cordance with this clause. 

23 ‘‘(V) PAYMENT OF BENEFITS TO

24 ALIENS WHOSE BENEFITS CEASED IN

25 PRIOR FISCAL YEARS.—Benefits paid 
8 

•HR 2608 EAS 

1 to a qualified alien or victim described 

2 in subclause (II) shall be paid prospec3 tively over the duration of the qualified 

4 alien’s or victim’s renewed eligibility. 

5 ‘‘(ii) SPECIAL RULE IN CASE OF PEND6 ING OR APPROVED NATURALIZATION APPLI7 CATION.—With respect to eligibility for ben8 efits for the specified program described in 

9 paragraph (3)(A), paragraph (1) shall not 

10 apply during fiscal years 2009 through 

11 2011 to an alien described in one of clauses 

12 (i) through (v) of subparagraph (A) or a 

13 victim of trafficking in persons (as defined 

14 in section 107(b)(1)(C) of division A of the 

15 Victims of Trafficking and Violence Protec16 tion Act of 2000 (Public Law 106–386) or 

17 as granted status under section 

18 101(a)(15)(T)(ii) of the Immigration and 

19 Nationality Act), if such alien or victim 

20 (including any such alien or victim ren21 dered ineligible for the specified Federal 

22 program described in paragraph (3)(A) 

23 during the period beginning on August 22, 

24 1996, and ending on September 30, 2008, 

25 solely by reason of the termination of the 7- 
9 

•HR 2608 EAS 

1 year period described in subparagraph (A)) 

2 has filed an application for naturalization 

3 that is pending before the Secretary of 

4 Homeland Security or a United States dis5 trict court based on section 336(b) of the 

6 Immigration and Nationality Act, or has 

7 been approved for naturalization but not 

8 yet sworn in as a United States citizen, and 

9 the Commissioner of Social Security has 

10 verified, through procedures established in 

11 consultation with the Secretary of Home12 land Security, that such application is 

13 pending or has been approved.’’. 

14 SEC. 3. COLLECTION OF UNEMPLOYMENT COMPENSATION 

15 DEBTS RESULTING FROM FRAUD. 

16 (a) IN GENERAL.—Section 6402 of the Internal Rev17 enue Code (relating to authority to make credits or refunds) 

18 is amended by redesignating subsections (f) through (k) as 

19 subsections (g) through (l), respectively, and by inserting 

20 after subsection (e) the following new subsection: 

21 ‘‘(f) COLLECTION OF UNEMPLOYMENT COMPENSATION

22 DEBTS RESULTING FROM FRAUD.— 

23 ‘‘(1) IN GENERAL.—Upon receiving notice from 

24 any State that a named person owes a covered unem25 ployment compensation debt to such State, the Sec-
10 

•HR 2608 EAS 

1 retary shall, under such conditions as may be pre2 scribed by the Secretary— 

3 ‘‘(A) reduce the amount of any overpayment 

4 payable to such person by the amount of such 

5 covered unemployment compensation debt; 

6 ‘‘(B) pay the amount by which such over7 payment is reduced under subparagraph (A) to 

8 such State and notify such State of such person’s 

9 name, taxpayer identification number, address, 

10 and the amount collected; and 

11 ‘‘(C) notify the person making such over12 payment that the overpayment has been reduced 

13 by an amount necessary to satisfy a covered un14 employment compensation debt. 

15 If an offset is made pursuant to a joint return, the 

16 notice under subparagraph (C) shall include informa17 tion related to the rights of a spouse of a person sub18 ject to such an offset. 

19 ‘‘(2) PRIORITIES FOR OFFSET.—Any overpay20 ment by a person shall be reduced pursuant to this 

21 subsection— 

22 ‘‘(A) after such overpayment is reduced pur23 suant to— 

24 ‘‘(i) subsection (a) with respect to any 

25 liability for any internal revenue tax on the 
11 

•HR 2608 EAS 

1 part of the person who made the overpay2 ment; 

3 ‘‘(ii) subsection (c) with respect to 

4 past-due support; and 

5 ‘‘(iii) subsection (d) with respect to 

6 any past-due, legally enforceable debt owed 

7 to a Federal agency; and 

8 ‘‘(B) before such overpayment is credited to 

9 the future liability for any Federal internal rev10 enue tax of such person pursuant to subsection 

11 (b). 

12 If the Secretary receives notice from a State or States 

13 of more than one debt subject to paragraph (1) or sub14 section (e) that is owed by a person to such State or 

15 States, any overpayment by such person shall be ap16 plied against such debts in the order in which such 

17 debts accrued. 

18 ‘‘(3) OFFSET PERMITTED ONLY AGAINST RESI19 DENTS OF STATE SEEKING OFFSET.—Paragraph (1) 

20 shall apply to an overpayment by any person for a 

21 taxable year only if the address shown on the Federal 

22 return for such taxable year of the overpayment is an 

23 address within the State seeking the offset. 
12 

•HR 2608 EAS 

1 ‘‘(4) NOTICE; CONSIDERATION OF EVIDENCE.— 

2 No State may take action under this subsection until 

3 such State— 

4 ‘‘(A) notifies by certified mail with return 

5 receipt the person owing the covered unemploy6 ment compensation debt that the State proposes 

7 to take action pursuant to this section; 

8 ‘‘(B) provides such person at least 60 days 

9 to present evidence that all or part of such liabil10 ity is not legally enforceable or due to fraud; 

11 ‘‘(C) considers any evidence presented by 

12 such person and determines that an amount of 

13 such debt is legally enforceable and due to fraud; 

14 and 

15 ‘‘(D) satisfies such other conditions as the 

16 Secretary may prescribe to ensure that the deter17 mination made under subparagraph (C) is valid 

18 and that the State has made reasonable efforts to 

19 obtain payment of such covered unemployment 

20 compensation debt. 

21 ‘‘(5) COVERED UNEMPLOYMENT COMPENSATION

22 DEBT.—For purposes of this subsection, the term ‘cov23 ered unemployment compensation debt’ means— 

24 ‘‘(A) a past-due debt for erroneous payment 

25 of unemployment compensation due to fraud 
13 

•HR 2608 EAS 

1 which has become final under the law of a State 

2 certified by the Secretary of Labor pursuant to 

3 section 3304 and which remains uncollected for 

4 not more than 10 years; 

5 ‘‘(B) contributions due to the unemployment 

6 fund of a State for which the State has deter7 mined the person to be liable due to fraud and 

8 which remain uncollected for not more than 10 

9 years; and 

10 ‘‘(C) any penalties and interest assessed on 

11 such debt. 

12 ‘‘(6) REGULATIONS.— 

13 ‘‘(A) IN GENERAL.—The Secretary may 

14 issue regulations prescribing the time and man15 ner in which States must submit notices of cov16 ered unemployment compensation debt and the 

17 necessary information that must be contained in 

18 or accompany such notices. The regulations may 

19 specify the minimum amount of debt to which 

20 the reduction procedure established by paragraph 

21 (1) may be applied. 

22 ‘‘(B) FEE PAYABLE TO SECRETARY.—The 

23 regulations may require States to pay a fee to 

24 the Secretary, which may be deducted from 

25 amounts collected, to reimburse the Secretary for 
14 

•HR 2608 EAS 

1 the cost of applying such procedure. Any fee paid 

2 to the Secretary pursuant to the preceding sen3 tence shall be used to reimburse appropriations 

4 which bore all or part of the cost of applying 

5 such procedure. 

6 ‘‘(C) SUBMISSION OF NOTICES THROUGH

7 SECRETARY OF LABOR.—The regulations may in8 clude a requirement that States submit notices of 

9 covered unemployment compensation debt to the 

10 Secretary via the Secretary of Labor in accord11 ance with procedures established by the Secretary 

12 of Labor. Such procedures may require States to 

13 pay a fee to the Secretary of Labor to reimburse 

14 the Secretary of Labor for the costs of applying 

15 this subsection. Any such fee shall be established 

16 in consultation with the Secretary of the Treas17 ury. Any fee paid to the Secretary of Labor may 

18 be deducted from amounts collected and shall be 

19 used to reimburse the appropriation account 

20 which bore all or part of the cost of applying this 

21 subsection. 

22 ‘‘(7) ERRONEOUS PAYMENT TO STATE.—Any 

23 State receiving notice from the Secretary that an er24 roneous payment has been made to such State under 

25 paragraph (1) shall pay promptly to the Secretary, 
15 

•HR 2608 EAS 

1 in accordance with such regulations as the Secretary 

2 may prescribe, an amount equal to the amount of 

3 such erroneous payment (without regard to whether 

4 any other amounts payable to such State under such 

5 paragraph have been paid to such State). 

6 ‘‘(8) TERMINATION.—This section shall not 

7 apply to refunds payable after the date which is 10 

8 years after the date of the enactment of this sub9 section.’’. 

10 (b) DISCLOSURE OF CERTAIN INFORMATION TO

11 STATES REQUESTING REFUND OFFSETS FOR LEGALLY EN12 FORCEABLE STATE UNEMPLOYMENT COMPENSATION DEBT

13 RESULTING FROM FRAUD.— 

14 (1) GENERAL RULE.—Paragraph (3) of section 

15 6103(a) of such Code is amended by inserting ‘‘(10),’’ 

16 after ‘‘(6),’’. 

17 (2) DISCLOSURE TO DEPARTMENT OF LABOR AND

18 ITS AGENT.—Paragraph (10) of section 6103(l) of 

19 such Code is amended— 

20 (A) by striking ‘‘(c), (d), or (e)’’ each place 

21 it appears in the heading and text and inserting 

22 ‘‘(c), (d), (e), or (f)’’, 

23 (B) in subparagraph (A) by inserting ‘‘, to 

24 officers and employees of the Department of 

25 Labor for purposes of facilitating the exchange of 
16 

•HR 2608 EAS 

1 data in connection with a request made under 

2 subsection (f)(5) of section 6402,’’ after ‘‘section 

3 6402’’, and 

4 (C) in subparagraph (B)— 

5 (i) by inserting ‘‘(i)’’ after ‘‘(B)’’; and 

6 (ii) by adding at the end the following: 

7 ‘‘(ii) Notwithstanding clause (i), return in8 formation disclosed to officers and employees of 

9 the Department of Labor may be accessed by 

10 agents who maintain and provide technological 

11 support to the Department of Labor’s Interstate 

12 Connection Network (ICON) solely for the pur13 pose of providing such maintenance and sup14 port.’’. 

15 (3) SAFEGUARDS.—Paragraph (4) of section 

16 6103(p) of such Code is amended— 

17 (A) in the matter preceding subparagraph 

18 (A), by striking ‘‘(l)(16),’’ and inserting ‘‘(l)(10), 

19 (16),’’; 

20 (B) in subparagraph (F)(i), by striking 

21 ‘‘(l)(16),’’ and inserting ‘‘(l)(10), (16),’’; and 

22 (C) in the matter following subparagraph 

23 (F)(iii)— 
17 

•HR 2608 EAS 

1 (i) in each of the first two places it ap2 pears, by striking ‘‘(l)(16),’’ and inserting 

3 ‘‘(l)(10), (16),’’; 

4 (ii) by inserting ‘‘(10),’’ after ‘‘para5 graph (6)(A),’’; and 

6 (iii) in each of the last two places it 

7 appears, by striking ‘‘(l)(16)’’ and inserting 

8 ‘‘(l)(10) or (16)’’. 

9 (c) EXPENDITURES FROM STATE FUND.—Section 

10 3304(a)(4) of such Code is amended— 

11 (1) in subparagraph (E), by striking ‘‘and’’ after 

12 the semicolon; 

13 (2) in subparagraph (F), by inserting ‘‘and’’ 

14 after the semicolon; and 

15 (3) by adding at the end the following new sub16 paragraph: 

17 ‘‘(G) with respect to amounts of covered un18 employment compensation debt (as defined in 

19 section 6402(f)(4)) collected under section 

20 6402(f)— 

21 ‘‘(i) amounts may be deducted to pay 

22 any fees authorized under such section; and 

23 ‘‘(ii) the penalties and interest de24 scribed in section 6402(f)(4)(B) may be 

25 transferred to the appropriate State fund 
18 

•HR 2608 EAS 

1 into which the State would have deposited 

2 such amounts had the person owing the debt 

3 paid such amounts directly to the State;’’. 

4 (d) CONFORMING AMENDMENTS.— 

5 (1) Subsection (a) of section 6402 of such Code 

6 is amended by striking ‘‘(c), (d), and (e),’’ and insert7 ing ‘‘(c), (d), (e), and (f)’’. 

8 (2) Paragraph (2) of section 6402(d) of such 

9 Code is amended by striking ‘‘and before such over10 payment is reduced pursuant to subsection (e)’’ and 

11 inserting ‘‘and before such overpayment is reduced 

12 pursuant to subsections (e) and (f)’’. 

13 (3) Paragraph (3) of section 6402(e) of such 

14 Code is amended in the last sentence by inserting ‘‘or 

15 subsection (f)’’ after ‘‘paragraph (1)’’. 

16 (4) Subsection (g) of section 6402 of such Code, 

17 as redesignated by subsection (a), is amended by 

18 striking ‘‘(c), (d), or (e)’’ and inserting ‘‘(c), (d), (e), 

19 or (f)’’. 

20 (5) Subsection (i) of section 6402 of such Code, 

21 as redesignated by subsection (a), is amended by 

22 striking ‘‘subsection (c) or (e)’’ and inserting ‘‘sub23 section (c), (e), or (f)’’. 

24 (e) EFFECTIVE DATE.—The amendments made by this 

25 section shall apply to refunds payable under section 6402 
19 

•HR 2608 EAS 

1 of the Internal Revenue Code of 1986 on or after the date 

2 of enactment of this Act. 

Amend the title so as to read: ‘‘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.’’. 

Attest: 

Secretary. 
110TH CONGRESS 

2D SESSION H.R. 2608 

AMENDMENTS