PUBLIC LAW 110–328—SEPT. 30, 2008 122 STAT. 3567 

Public Law 110–328 

110th Congress 

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 

8 USC 1601 note. 

SSI Extension for 

Elderly and 

Disabled 

Refugees Act. 

Sept. 30, 2008 

[H.R. 2608] 


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122 STAT. 3568 PUBLIC LAW 110–328—SEPT. 30, 2008 

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 


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PUBLIC LAW 110–328—SEPT. 30, 2008 122 STAT. 3569 

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.’’. 

Criteria. 


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122 STAT. 3570 PUBLIC LAW 110–328—SEPT. 30, 2008 

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; 

Applicability. 

Notification. 

26 USC 6402. 


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PUBLIC LAW 110–328—SEPT. 30, 2008 122 STAT. 3571 

‘‘(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 

Deadline. 


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122 STAT. 3572 PUBLIC LAW 110–328—SEPT. 30, 2008 

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 

26 USC 6103. 


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PUBLIC LAW 110–328—SEPT. 30, 2008 122 STAT. 3573 

LEGISLATIVE HISTORY—H.R. 2608: 

CONGRESSIONAL RECORD: 

Vol. 153 (2007): July 11, considered and passed House. 

Vol. 154 (2008): Aug. 1, considered and passed Senate, amended. 

Sept. 17, House concurred in Senate amendments. 

Æ 

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. 

Approved September 30, 2008. 

26 USC 3304 

note. 

26 USC 6402. 


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