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(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to items sent after 180 days after the 
date of the enactment of this Act. 
SEC. 208. DISQUALIFICATION FROM PAYMENT DURING 
TRIAL WORK PERIOD UPON CONVICTION OF 
FRAUDULENT CONCEALMENT OF WORK AC-
TIVITY. 
(a) IN GENERAL.—Section 222(c) of the Social Secu-
rity Act (42 U.S.C. 422(c)) is amended by adding at the 
end the following: 
‘‘(5) Upon conviction by a Federal court that an indi-
vidual has fraudulently concealed work activity during a 
period of trial work from the Commissioner of Social Secu-
rity by—
‘‘(A) providing false information to the Commis-
sioner of Social Security as to whether the individual 
had earnings in or for a particular period, or as to 
the amount thereof; 
‘‘(B) receiving disability insurance benefits 
under this title while engaging in work activity under 
another identity, including under another social secu-
rity account number or a number purporting to be a 
social security account number; or 
‘‘(C) taking other actions to conceal work activ-
ity with an intent fraudulently to secure payment in
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a greater amount than is due or when no payment 
is authorized, 
no benefit shall be payable to such individual under this 
title with respect to a period of disability for any month 
before such conviction during which the individual rendered 
services during the period of trial work with respect to 
which the fraudulently concealed work activity occurred, 
and amounts otherwise due under this title as restitution, 
penalties, assessments, fines, or other repayments shall in 
all cases be in addition to any amounts for which such indi-
vidual is liable as overpayments by reason of such conceal-
ment.’’. 
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply with respect to work activity per-
formed after the date of the enactment of this Act. 
SEC. 209. AUTHORITY FOR JUDICIAL ORDERS OF RESTITU-
TION. 
(a) AMENDMENTS TO TITLE II.—Section 208 of the 
Social Security Act (42 U.S.C. 408) is amended—
(1) by redesignating subsections (b), (c), and (d) 
as subsections (c), (d), and (e), respectively; and 
(2) by inserting after subsection (a) the fol-
lowing: 
‘‘(b) Any Federal court, when sentencing a defendant 
convicted of an offense under subsection (a) that results in
130
the Commissioner of Social Security making a benefit pay-
ment (or an increase in such a payment) that should not 
have been made, shall consider the Commissioner of Social 
Security a victim of the crime.’’. 
(b) AMENDMENTS TO TITLE VIII.—Section 807(i) of 
such Act (42 U.S.C. 1007(i)) is amended—
(1) by striking ‘‘(i) RESTITUTION.—In any case 
where’’ and inserting the following: 
‘‘(i) RESTITUTION.—
‘‘(1) IN GENERAL.—In any case where’’; and 
(2) by adding at the end the following: 
‘‘(2) SSA TREATED AS A VICTIM.—Any Federal 
court, when sentencing a defendant convicted of an of-
fense that results in the Commissioner of Social Secu-
rity making a benefit payment (or an increase in 
such a payment) that should not have been made, 
shall consider the Commissioner of Social Security a 
victim of the crime.’’. 
(c) AMENDMENTS TO TITLE XVI.—Section 1632 of 
such Act (42 U.S.C. 1383a) is amended—
(1) by redesignating subsection (b) as subsection 
(c); and 
(2) by inserting after subsection (a) the fol-
lowing:
131
‘‘(b) Any Federal court, when sentencing a defendant 
convicted of an offense under subsection (a) that results in 
the Commissioner of Social Security making a benefit pay-
ment (or an increase in such a payment) that should not 
have been made, shall consider the Commissioner of Social 
Security a victim of the crime.’’. 
(d) SPECIAL ACCOUNT FOR RECEIPT OF RESTITUTION 
PAYMENTS.—Section 704(b) of such Act (42 U.S.C. 904(b)) 
is amended by adding at the end the following: 
‘‘(3)(A) Except as provided in subparagraph (B), 
amounts received by the Social Security Administration 
pursuant to an order of restitution under section 208(b), 
807(i), or 1632(b) shall be credited to a special fund estab-
lished in the Treasury of the United States for amounts so 
received or recovered. The amounts so credited, to the extent 
and in the amounts provided in advance in appropriations 
Acts, shall be available to defray expenses incurred in car-
rying out titles II, VIII, and XVI. 
‘‘(B) Subparagraph (A) shall not apply with respect 
to amounts received in connection with misuse by a rep-
resentative payee (within the meaning of sections 205(j), 
807, and 1631(a)(2)) of funds paid as benefits under title 
II, VIII, or XVI. Such amounts received in connection with 
misuse of funds paid as benefits under title II shall be 
transferred to the Managing Trustee of the Federal Old-Age
132
and Survivors Insurance Trust Fund or the Federal Dis-
ability Insurance Trust Fund, as determined appropriate 
by the Commissioner of Social Security, and such amounts 
shall be deposited by the Managing Trustee into such Trust 
Fund. All other such amounts shall be deposited by the 
Commissioner into the general fund of the Treasury as mis-
cellaneous receipts.’’. 
(e) EFFECTIVE DATE.—The amendments made by sub-
sections (a), (b), and (c) shall apply with respect to viola-
tions occurring on or after the date of the enactment of this 
Act. 
SEC. 210. INFORMATION FOR ADMINISTRATION OF PROVI-
SIONS RELATED TO NONCOVERED EMPLOY-
MENT. 
(a) COLLECTION.—Paragraph (2) of section 6047(d) of 
the Internal Revenue Code of 1986 (relating to reports by 
employers, plan administrators, etc.) is amended by adding 
at the end the following new sentence: ‘‘In the case of any 
employer deferred compensation plan (as defined in section 
3405(e)(5)) of a State, a political subdivision thereof, or 
any agency or instrumentality of either, the Secretary shall 
in such forms or regulations require the identification of 
any designated distribution (as so defined) if paid to any 
participant or beneficiary of such plan based in whole or 
in part upon an individual’s earnings for service in the