IIB 

110TH CONGRESS 

1ST SESSION H. R. 2608 

IN THE SENATE OF THE UNITED STATES 

JULY 16, 2007 

Received; read twice and referred to the Committee on Finance 

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. 


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1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘SSI Extension for El5 derly and Disabled Refugees Act’’. 

6 SEC. 2. SSI EXTENSIONS FOR HUMANITARIAN IMMIGRANTS. 

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

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

9 1612(a)(2)) is amended by adding at the end the fol10 lowing: 

11 ‘‘(M) SSI EXTENSIONS THROUGH FISCAL

12 YEAR 2010.— 

13 ‘‘(i) TWO-YEAR EXTENSION.— 

14 ‘‘(I) IN GENERAL.—Except as 

15 provided in clause (ii), with respect to 

16 eligibility for benefits for the specified 

17 Federal program described in para18 graph (3)(A), the 7-year period de19 scribed in subparagraph (A) shall be 

20 deemed to be a 9-year period during 

21 fiscal years 2008 through 2010. 

22 ‘‘(II) ALIENS WHOSE BENEFITS

23 CEASED IN PRIOR FISCAL YEARS.— 

24 ‘‘(aa) IN GENERAL.—Begin25 ning on the date of the enactVerDate Aug 31 2005 02:32 Jul 17, 2007 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2608.RFS H2608

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1 ment of the SSI Extension for 

2 Elderly and Disabled Refugees 

3 Act, any qualified alien rendered 

4 ineligible for the specified Fed5 eral program described in para6 graph (3)(A) during fiscal years 

7 prior to fiscal year 2008 solely by 

8 reason of the termination of the 

9 7-year period described in sub10 paragraph (A) shall be eligible 

11 for such program for an addi12 tional 2-year period in accord13 ance with this clause, if such 

14 alien meets all other eligibility 

15 factors under title XVI of the So16 cial Security Act. 

17 ‘‘(bb) PAYMENT OF BENE18 FITS.—Benefits paid under item 

19 (aa) shall be paid prospectively 

20 over the duration of the qualified 

21 alien’s renewed eligibility. 

22 ‘‘(ii) PENDING NATURALIZATION AP23 PLICATION.—With respect to eligibility for 

24 benefits for the specified program de25 scribed in paragraph (3)(A), subsection 


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1 (a)(1) shall not apply during fiscal years 

2 2008 through 2010 to an alien described 

3 in one of clauses (i) through (v) of sub4 paragraph (A), if the alien has submitted 

5 an application for naturalization that is 

6 pending before the Secretary of Homeland 

7 Security, and such submission is verified 

8 by the Commissioner of Social Security ei9 ther by receiving a receipt number from 

10 the alien for such submitted application or 

11 by receiving confirmation from the Sec12 retary of Homeland Security.’’. 

13 SEC. 3. COLLECTION OF UNEMPLOYMENT COMPENSATION 

14 DEBTS RESULTING FROM FRAUD. 

15 (a) IN GENERAL.—Section 6402 of the Internal Rev16 enue Code (relating to authority to make credits or re17 funds) is amended by redesignating subsections (f) 

18 through (k) as subsections (g) through (l), respectively, 

19 and by inserting after subsection (e) the following new 

20 subsection: 

21 ‘‘(f) COLLECTION OF UNEMPLOYMENT COMPENSA22 TION DEBTS RESULTING FROM FRAUD.— 

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

24 any State that a named person owes a covered un25 employment compensation debt to such State, the 


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1 Secretary shall, under such conditions as may be 

2 prescribed by the Secretary— 

3 ‘‘(A) reduce the amount of any overpay4 ment payable to such person by the amount of 

5 such 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 per9 son’s name, taxpayer identification number, ad10 dress, and the amount collected; and 

11 ‘‘(C) notify the person making such over12 payment that the overpayment has been re13 duced by an amount necessary to satisfy a cov14 ered unemployment compensation debt. 

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

16 notice under subparagraph (B) shall include the 

17 names, taxpayer identification numbers, and ad18 dresses of each person filing such return and the no19 tice under subparagraph (C) shall include informa20 tion related to the rights of a spouse of a person 

21 subject to such an offset. 

22 ‘‘(2) PRIORITIES FOR OFFSET.—Any overpay23 ment by a person shall be reduced pursuant to this 

24 subsection— 


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1 ‘‘(A) after such overpayment is reduced 

2 pursuant to— 

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

4 liability for any internal revenue tax on the 

5 part of the person who made the overpay6 ment; 

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

8 past-due support; and 

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

10 any past-due, legally enforceable debt owed 

11 to a Federal agency; and 

12 ‘‘(B) before such overpayment is credited 

13 to the future liability for any Federal internal 

14 revenue tax of such person pursuant to sub15 section (b). 

16 If the Secretary receives notice from a State or 

17 States of more than one debt subject to paragraph 

18 (1) or subsection (e) that is owed by a person to 

19 such State or States, any overpayment by such per20 son shall be applied against such debts in the order 

21 in which such debts accrued. 

22 ‘‘(3) NOTICE; CONSIDERATION OF EVIDENCE.— 

23 No State may take action under this subsection until 

24 such State— 


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1 ‘‘(A) notifies the person owing the covered 

2 unemployment compensation debt that the 

3 State proposes to take action pursuant to this 

4 section; 

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

6 to present evidence that all or part of such li7 ability is not legally enforceable or due to fraud; 

8 ‘‘(C) considers any evidence presented by 

9 such person and determines that an amount of 

10 such debt is legally enforceable and due to 

11 fraud; and 

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

13 Secretary may prescribe to ensure that the de14 termination made under subparagraph (C) is 

15 valid and that the State has made reasonable 

16 efforts to obtain payment of such covered un17 employment compensation debt. 

18 ‘‘(4) COVERED UNEMPLOYMENT COMPENSATION

19 DEBT.—For purposes of this subsection, the term 

20 ‘covered unemployment compensation debt’ means— 

21 ‘‘(A) a past-due debt for erroneous pay22 ment of unemployment compensation due to 

23 fraud which has become final under the law of 

24 a State certified by the Secretary of Labor purVerDate Aug 31 2005 02:32 Jul 17, 2007 Jkt 059200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H2608.RFS H2608

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1 suant to section 3304 and which remains uncol2 lected; 

3 ‘‘(B) contributions due to the unemploy4 ment fund of a State for which the State has 

5 determined the person to be liable due to fraud; 

6 and 

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

8 such debt. 

9 ‘‘(5) REGULATIONS.— 

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

11 issue regulations prescribing the time and man12 ner in which States must submit notices of cov13 ered unemployment compensation debt and the 

14 necessary information that must be contained 

15 in or accompany such notices. The regulations 

16 may specify the minimum amount of debt to 

17 which the reduction procedure established by 

18 paragraph (1) may be applied. 

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

20 regulations may require States to pay a fee to 

21 the Secretary, which may be deducted from 

22 amounts collected, to reimburse the Secretary 

23 for the cost of applying such procedure. Any fee 

24 paid to the Secretary pursuant to the preceding 

25 sentence shall be used to reimburse appropriaVerDate Aug 31 2005 02:32 Jul 17, 2007 Jkt 059200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H2608.RFS H2608

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1 tions which bore all or part of the cost of apply2 ing such procedure. 

3 ‘‘(C) SUBMISSION OF NOTICES THROUGH

4 SECRETARY OF LABOR.—The regulations may 

5 include a requirement that States submit no6 tices of covered unemployment compensation 

7 debt to the Secretary via the Secretary of Labor 

8 in accordance with procedures established by 

9 the Secretary of Labor. Such procedures may 

10 require States to pay a fee to the Secretary of 

11 Labor to reimburse the Secretary of Labor for 

12 the costs of applying this subsection. Any such 

13 fee shall be established in consultation with the 

14 Secretary of the Treasury. Any fee paid to the 

15 Secretary of Labor may be deducted from 

16 amounts collected and shall be used to reim17 burse the appropriation account which bore all 

18 or part of the cost of applying this subsection. 

19 ‘‘(6) ERRONEOUS PAYMENT TO STATE.—Any 

20 State receiving notice from the Secretary that an er21 roneous payment has been made to such State under 

22 paragraph (1) shall pay promptly to the Secretary, 

23 in accordance with such regulations as the Secretary 

24 may prescribe, an amount equal to the amount of 

25 such erroneous payment (without regard to whether 


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1 any other amounts payable to such State under such 

2 paragraph have been paid to such State).’’. 

3 (b) DISCLOSURE OF CERTAIN INFORMATION TO

4 STATES REQUESTING REFUND OFFSETS FOR LEGALLY

5 ENFORCEABLE STATE UNEMPLOYMENT COMPENSATION

6 DEBT RESULTING FROM FRAUD.— 

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

8 6103(a) of such Code is amended by inserting 

9 ‘‘(10),’’ after ‘‘(6),’’. 

10 (2) DISCLOSURE TO DEPARTMENT OF LABOR

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

12 of such Code is amended— 

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

14 it appears in the heading and text and inserting 

15 ‘‘(c), (d), (e), or (f)’’, 

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

17 officers and employees of the Department of 

18 Labor and its agent for purposes of facilitating 

19 the exchange of data in connection with a re20 quest made under subsection (f)(5) of section 

21 6402,’’ after ‘‘section 6402’’, and 

22 (C) in subparagraph (B) by inserting ‘‘, 

23 and any agents of the Department of Labor,’’ 

24 after ‘‘agency’’ the first place it appears. 


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

2 6103(p) of such Code is amended— 

3 (A) in the matter preceding subparagraph 

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

5 ‘‘(l)(10), (16),’’; 

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

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

8 (C) in the matter following subparagraph 

9 (F)(iii)— 

10 (i) in each of the first two places it 

11 appears, by striking ‘‘(l)(16),’’ and insert12 ing ‘‘(l)(10), (16),’’; 

13 (ii) by inserting ‘‘(10),’’ after ‘‘para14 graph (6)(A),’’; and 

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

16 appears, by striking ‘‘(l)(16)’’ and insert17 ing ‘‘(l)(10) or (16)’’. 

18 (c) EXPENDITURES FROM STATE FUND.—Section 

19 3304(a)(4) of such Code is amended— 

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

21 after the semicolon; 

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

23 after the semicolon; and 

24 (3) by adding at the end the following new sub25 paragraph: 


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1 ‘‘(G) with respect to amounts of covered 

2 unemployment compensation debt (as defined in 

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

4 6402(f)— 

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

6 any fees authorized under such section; 

7 and 

8 ‘‘(ii) the penalties and interest de9 scribed in section 6402(f)(4)(B) may be 

10 transferred to the appropriate State fund 

11 into which the State would have deposited 

12 such amounts had the person owing the 

13 debt paid such amounts directly to the 

14 State;’’. 

15 (d) CONFORMING AMENDMENTS.— 

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

17 is amended by striking ‘‘(c), (d), and (e),’’ and in18 serting ‘‘(c), (d), (e), and (f)’’. 

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

20 Code is amended by striking ‘‘and before such over21 payment is reduced pursuant to subsection (e)’’ and 

22 inserting ‘‘and before such overpayment is reduced 

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


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

2 Code is amended in the last sentence by inserting 

3 ‘‘or subsection (f)’’ after ‘‘paragraph (1)’’. 

4 (4) Subsection (g) of section 6402 of such 

5 Code, as redesignated by subsection (a), is amended 

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

7 (e), or (f)’’. 

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

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

10 striking ‘‘subsection (c) or (e)’’ and inserting ‘‘sub11 section (c), (e), or (f)’’. 

12 (e) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to refunds payable under section 

14 6402 of the Internal Revenue Code of 1986 on or after 

15 the date of enactment of this Act. 

Passed the House of Representatives July 11, 2007. 

Attest: LORRAINE C. MILLER, 

Clerk. 


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