326
HR 2264 PP
Assistance Act of 1962 to a student at
an institution of higher education,
for use only by officers, employees, or agents of
the Department of Education for purposes of lo-
cating such taxpayer for purposes of collecting
such overpayment or loan .’’
(2) Subparagraph (B) of section 6103(m)(4) of
such Code is amended—
(A) in clause (i), by striking ‘‘under part
B’’ and inserting ‘‘under part B or D’’; and
(B) in clause (ii), by striking ‘‘under part
E’’ and inserting ‘‘under subpart 1 of part A, or
part D or E,’’;
(3) Section 6103(p) of such Code is amended—
(A) in paragraph (3)(A), by striking ‘‘(11),
or (12), (m)’’ and inserting ‘‘(11), (12), or (13),
(m)’’;
(B) in paragraph (4)—
(i) in the matter preceding subpara-
graph (A), by striking out ‘‘(10), or (11),’’
and inserting ‘‘(10), (11), or (13),’’, and
(ii) in subparagraph (F)(ii), by strik-
ing ‘‘(11), or (12),’’ and inserting ‘‘(11),
(12), or (13),’’.
327
HR 2264 PP
(c) EFFECTIVE DATE.—The amendments made by this
section shall take effect on the date of the enactment of this
Act.
SEC. 7903. USE OF RETURN INFORMATION FOR INCOME
VERIFICATION UNDER CERTAIN HOUSING AS-
SISTANCE PROGRAMS.
(a) IN
GENERAL.—Subparagraph (D) of section
6103(l)(7) of the Internal Revenue Code of 1986 (relating
to the disclosure of return information to Federal, State,
and local agencies administering certain programs) is
amended—
(1) in clause (vii), by striking ‘‘and’’ at the end;
(2) in clause (viii), by striking the period at the
end and inserting ‘‘; and’’;
(3) by inserting after clause (viii) the following
new clause:
‘‘(ix) any housing assistance program adminis-
tered by the Department of Housing and Urban De-
velopment that involves initial and periodic review of
an applicant’s or participant’s income, except that
return information may be disclosed under this clause
only on written request by the Secretary of Housing
and Urban Development and only for use by officers
and employees of the Department of Housing and
328
HR 2264 PP
Urban Development with respect to applicants for
and participants in such programs.’’; and
(4) by adding at the end thereof the following:
‘‘Clause (ix) shall not apply after September 30,
1998.’’
(b) CONFORMING AMENDMENT.—The heading of para-
graph (7) of section 6103(l) of such Code is amended by
inserting after ‘‘CODE’’ the following: ‘‘, OR CERTAIN HOUS-
ING ASSISTANCE PROGRAMS’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall take effect on the date of the enactment of this
Act.
SEC. 7904. USE OF RETURN INFORMATION FOR HEALTH
COVERAGE CLEARINGHOUSE.
(a) ESTABLISHMENT OF HEALTH COVERAGE CLEAR-
INGHOUSE.—Part A of title XI (42 U.S.C. 1301 et seq.) is
amended by adding at the end the following new section:
‘‘THIRD PARTY LIABILITY CLEARINGHOUSE
‘‘SEC. 1144. (a) ESTABLISHMENT
OF
CLEARING-
HOUSE.—
‘‘(1) IN GENERAL.—The Secretary shall establish
and operate a Third Party Liability Clearinghouse
(hereafter in this section referred to as the ‘Clearing-
house’) for the purpose of identifying third parties re-
sponsible for payment for health care items and serv-
ices furnished to beneficiaries of the medicare pro-
329
HR 2264 PP
gram under title XVIII and the medicaid program
under title XIX.
‘‘(2) DIRECTOR.—The Clearinghouse established
pursuant to paragraph (1) shall be headed by a Di-
rector.
‘‘(b) DATA BANK.—
‘‘(1) 
MAINTENANCE
OF
INFORMATION.—The
Clearinghouse shall maintain a data bank containing
information obtained pursuant to section 6103(l)(12)
of the Internal Revenue Code of 1986. Information in
the data bank shall be retained for not less than 1
year after the date the information was obtained.
‘‘(2) DISCLOSURE
OF
INFORMATION
IN
DATA
BANK.—The Director is authorized (subject to the re-
striction in section 6103(l)(12)(E)(i) of the Internal
Revenue Code of 1986) to disclose any information in
the data bank established pursuant to paragraph (1)
to the Commissioner of Social Security, the Secretary
of the Treasury, employers, group health plans, the
administrator of the medicare program under title
XVIII, and the administrators of the medicaid pro-
gram under title XIX, to the extent necessary to assist
the administration of such programs.
‘‘(c) REQUIREMENT THAT EMPLOYERS FURNISH IN-
FORMATION.—
330
HR 2264 PP
‘‘(1) IN GENERAL.—An employer shall furnish to
the Director the information requested pursuant to
section 6103(l)(12)(C)(i) of the Internal Revenue Code
of 1986 within 60 days after receipt of such a request.
‘‘(2) CIVIL MONEY PENALTY FOR FAILURE TO CO-
OPERATE.—An employer (other than a Federal or
other governmental entity) who willfully or repeatedly
fails to provide a timely and accurate response to a
request for information pursuant to paragraph (1)
shall be subject, in addition to any other penalties
that may be prescribed by law, to a civil money pen-
alty of not to exceed $1,000 for each individual or in-
dividual’s spouse with respect to which such a request
is made. The provisions of section 1128A (other than
subsections (a) and (b)) shall apply to such civil
money penalty in the same manner as such provi-
sions apply to penalties or proceedings under section
1128A(a).
‘‘(d) COLLECTIONS FROM THIRD PARTIES.—The Di-
rector is authorized, upon request by the administrator of
the medicare program under title XVIII or any adminis-
trator of the medicaid program under title XIX, to assist
in the collection of amounts due from liable third parties
to reimburse costs incurred by such program for health care
items and services.
331
HR 2264 PP
‘‘(e) FEES FOR CLEARINGHOUSE SERVICES.—The Di-
rector shall establish fees for services provided under section
6103(l)(12)(C)(ii) of the Internal Revenue Code of 1986 and
subsection (d) which are designed to cover the full costs to
the Clearinghouse of providing such services. Clearinghouse
services under such section and subsection shall be available
subject to payment of such fees.
‘‘(f) EVALUATION RESPONSIBILITIES.—The Director
shall evaluate methods for improving—
‘‘(1) procedures for the collection, management,
and appropriate disclosure of health care coverage in-
formation, and
‘‘(2) Federal laws and policies concerning third
party liability for medical care.
‘‘(g) DEFINITIONS.—For purposes of this section, the
term ‘group health plan’ has the meaning given to such
term in section 6103(l)(12)(G) of the Internal Revenue Code
of 1986.’’.
(b) DISCLOSURE OF TAX RETURN INFORMATION.—
(1) IN
GENERAL.—Paragraph (12) of section
6103(l) of the Internal Revenue Code of 1986, as
amended by section 7303, is amended to read as fol-
lows:
‘‘(12) DISCLOSURE OF CERTAIN TAXPAYER RE-
TURN INFORMATION FOR PURPOSES OF IDENTIFYING
332
HR 2264 PP
HEALTH INSURANCE COVERAGE OF CERTAIN INDIVID-
UALS AND SPOUSES.—
‘‘(A) RETURN INFORMATION FROM INTER-
NAL
REVENUE
SERVICE.—The Secretary shall,
upon written request from the Commissioner of
Social Security (referred to in this subparagraph
as the ‘Commissioner’), disclose to the Commis-
sioner available filing status and taxpayer iden-
tity information from the individual master files
of the Internal Revenue Service relating to
whether any individual identified by the Com-
missioner was a married individual (as defined
in section 7703) for any specified year after
1986, and, if so, the name of the spouse of such
individual and such spouse’s TIN.
‘‘(B) RETURN INFORMATION FROM SOCIAL
SECURITY ADMINISTRATION.—The Commissioner
shall, upon written request from the Director of
the Third Party Liability Clearinghouse (re-
ferred to in this subparagraph as the ‘Director’),
disclose to the Director the following information
with respect to the individuals, and the spouses
of such individuals, specified in subparagraph
(A):
333
HR 2264 PP
‘‘(i) For each such individual who is
identified as having received wages (as de-
fined in section 3401(a)) above an amount
(if any) specified by the Secretary of Health
and Human Services from an employer in
a previous year—
‘‘(I) the name and TIN of the in-
dividual,
‘‘(II) the name, address, and TIN
of the employer, and
‘‘(III) the information reported
under section 6051(a)(10).
‘‘(ii) For each individual who was
identified as married under subparagraph
(A) and whose spouse is identified as hav-
ing received wages above an amount (if
any) specified by the Secretary of Health
and Human Services from an employer in
a previous year—
‘‘(I) the name and TIN of the in-
dividual,
‘‘(II) the name and TIN of the
spouse,
‘‘(III) the name, address, and TIN
of the spouse’s employer, and
334
HR 2264 PP
‘‘(IV) the information reported
under section 6051(a)(10) with respect
to the spouse.
‘‘(C) DISCLOSURE BY THIRD PARTY LIABIL-
ITY CLEARINGHOUSE.—The Director may (sub-
ject to the provisions of subparagraph (E)) dis-
close—
‘‘(i) with respect to the information
disclosed under subparagraph (B), to the
employer referred to in such subparagraph
the name and TIN of each individual iden-
tified under such subparagraph as having
received wages from the employer (hereafter
referred to in this subparagraph as the ‘em-
ployee’) for purposes of determining during
what period such employee or the employee’s
spouse may be (or have been) covered under
a group health plan of the employer and
what benefits are or were covered under the
plan (including the name, address, and
identifying number of the plan),
‘‘(ii) to the administrator of the medi-
care program under title XVIII of the So-
cial Security Act or to any administrator of
the medicaid program under title XIX of
335
HR 2264 PP
such Act the information disclosed under
subparagraph (B) and clause (i) for pur-
poses of providing information concerning
employment and group health coverage of
individuals and individual’s spouses who
are program beneficiaries,
‘‘(iii) to any agent of such Director the
information referred to in subparagraph
(B) for purposes of carrying out clauses (i)
and (ii) on behalf of such Director, and
‘‘(iv) to any person specified in sub-
section (b)(2) of section 1144 of the Social
Security Act, information in the data bank
established pursuant to subsection (b)(1) of
such section, for the purposes specified in
such subsection.
‘‘(D) DISCLOSURE BY CERTAIN PROGRAMS
TO GROUP HEALTH PLANS.—The administrator
of the medicare program under title XVIII of the
Social Security Act or any administrator of the
medicaid program under title XIX of such Act
may (subject to the provisions of subparagraph
(E)) disclose information concerning an em-
ployee or spouse disclosed to the Director pursu-
336
HR 2264 PP
ant to subparagraph (B) and redisclosed to such
administrator pursuant to subparagraph (C)—
‘‘(i) to any group health plan which
provides or provided coverage to such em-
ployee or spouse, and
‘‘(ii) to any agent of such adminis-
trator,
for purposes of identifying, or collecting on
claims under coverage of such employee or spouse
under such group health plan.
‘‘(E) SPECIAL RULES.—
‘‘(i) RESTRICTIONS ON DISCLOSURE.—
Information may be disclosed under sub-
paragraphs (A) through (D) only for pur-
poses of, and to the extent necessary in, de-
termining the extent to which any individ-
ual is covered under any group health plan.
‘‘(ii) 
TIMELY
RESPONSE
TO
RE-
QUESTS.—Any request made under sub-
paragraph (A) or (B) shall be complied
with as soon as possible but in no event
later than 120 days after the date the re-
quest was made.
‘‘(F) DISCLOSURE
CONCERNING
ENFORCE-
MENT
ACTIVITIES.—The Secretary shall, upon
337
HR 2264 PP
written request from the Secretary of Health and
Human Services, disclose to the Secretary of
Health and Human Services the status of any
activities undertaken (with respect to persons
specified by the Secretary of Health and Human
Services) to enforce the requirements of section
5000.
‘‘(G) DEFINITIONS.—For purposes of this
paragraph, the term ‘group health plan’ means
any group health plan (as defined in section
5000(b)).’’.
(2) REPORTING OF GROUP HEALTH PLAN INFOR-
MATION.—Section 6051(a) of the Internal Revenue
Code of 1986 is amended—
(A) by striking ‘‘and’’ at the end of para-
graph (8),
(B) by striking the period at the end of
paragraph (9) and inserting ‘‘, and’’, and
(C) by inserting after paragraph (9) the fol-
lowing new paragraph:
‘‘(10) whether a group health plan (as defined in
section 6103(l)(12)(G)) is available to the employee
and the plan coverage (single or family) elected by
such employee (if any).’’.
338
HR 2264 PP
(c) CONFORMING AMENDMENT.—Section 1862(b)(5)
(42 U.S.C. 1395y(b)(5)), as amended by section 7303, is
amended to read as follows:
‘‘(5) IDENTIFICATION OF SECONDARY PAYER SIT-
UATIONS.—In addition to any other information pro-
vided under this title to fiscal intermediaries and car-
riers, the Administrator shall disclose to such
intermediaries and carriers (or to such a single
intermediary or carrier as the Secretary may des-
ignate) the information received under section
6103(l)(12)(C)(ii) of the Internal Revenue Code of
1986.’’.
(d) EXCEPTION
FROM
PRIVACY
ACT
REQUIRE-
MENTS.—Subsection (a)(8)(B) of section 552a of title 5,
United States Code, is amended—
(1) in clause (v), by striking ‘‘; or’’ at the end;
(2) in clause (vi), by striking the semicolon at
the end and inserting ‘‘; or’’; and
(3) by adding at the end the following new
clause:
‘‘(vii) matches performed pursuant to
section 6103(l)(12) of the Internal Revenue
Code of 1986 and section 1144 of the Social
Security Act for the purpose of identifying
third parties responsible for payment for
339
HR 2264 PP
health care items and services furnished to
beneficiaries of certain Federal and feder-
ally assisted programs;’’.
(e) EFFECTIVE DATE.—The amendments made by this
section shall take effect on April 1, 1995.
PART IV—OTHER PROVISIONS
SEC. 7950. DISALLOWANCE OF INTEREST ON CERTAIN
OVERPAYMENTS OF TAX.
(a) GENERAL RULE.—Subsection (e) of section 6611
of the Internal Revenue Code of 1986 (relating to income
tax refund within 45 days after return is filed) is amended
to read as follows:
‘‘(e) DISALLOWANCE OF INTEREST ON CERTAIN OVER-
PAYMENTS.—
‘‘(1) REFUNDS WITHIN 45 DAYS AFTER RETURN
IS FILED.—If any overpayment of tax imposed by
this title is refunded within 45 days after the last day
prescribed for filing the return of such tax (deter-
mined without regard to any extension of time for fil-
ing the return) or, in the case of a return filed after
such last date, is refunded within 45 days after the
date the return is filed, no interest shall be allowed
under subsection (a) on such overpayment.
‘‘(2) REFUNDS AFTER CLAIM FOR CREDIT OR RE-
FUND.—If—
340
HR 2264 PP
‘‘(A) the taxpayer files a claim for a credit
or refund for any overpayment of tax imposed by
this title, and
‘‘(B) such overpayment is refunded within
45 days after such claim is filed,
no interest shall be allowed on such overpayment from
the date the claim is filed until the day the refund is
made.
‘‘(3) IRS INITIATED ADJUSTMENTS.—If an ad-
justment initiated by the Secretary, results in a re-
fund or credit of an overpayment, interest on such
overpayment shall be computed by subtracting 45
days from the number of days interest would other-
wise be allowed with respect to such overpayment.’’
(b) EFFECTIVE DATES.—
(1) Paragraph (1) of section 6611(e) of the Inter-
nal Revenue Code of 1986 (as amended by subsection
(a)) shall apply in the case of returns the due date
for which (determined without regard to extensions) is
on or after January 1, 1994.
(2) Paragraph (2) of section 6611(e) of such
Code (as so amended) shall apply in the case of
claims for credit or refund of any overpayment filed
on or after January 1, 1995, regardless of the taxable
period to which such refund relates.
341
HR 2264 PP
(3) Paragraph (3) of section 6611(e) of such
Code (as so amended) shall apply in the case of any
refund paid on or after January 1, 1995, regardless
of the taxable period to which such refund relates.
SEC. 7951. FEES FOR APPLICATIONS FOR ALCOHOL LABEL-
ING AND FORMULA REVIEWS.
(a) IN GENERAL.—The Secretary of the Treasury or
his delegate (hereinafter in this section referred to as the
‘Secretary’) shall establish a program requiring the pay-
ment of user fees for—
(1) requests for each certificate of alcohol label
approval required under the Federal Alcohol Admin-
istration Act (27 U.S.C. 201 et seq.) and for each re-
quest for exemption from such requirement, and
(2) requests for each formula review, and re-
quests for each statement of process (including labora-
tory tests and analyses), under such Act or under
chapter 51 of the Internal Revenue Code of 1986.
(b) PROGRAM CRITERIA.—
(1) IN GENERAL.—The fees charged under the
program required by subsection (a) shall be deter-
mined such that the Secretary estimates that the ag-
gregate of such fees received during any fiscal year
will be $5,000,000.
342
HR 2264 PP
(2) MINIMUM FEES.—The fee charged under the
program required by subsection (a) shall not be less
than—
(A) $50 for each request referred to in sub-
section (a)(1), and
(B) $250 for each request referred to in sub-
section (a)(2).
(c) APPLICATION OF SECTION.—Subsection (a) shall
apply to requests made on or after the 90th day after the
date of the enactment of this Act.
(d) DEPOSIT
AND
CREDIT
AS
OFFSETTING
RE-
CEIPTS.—The amounts collected by the Secretary under the
program required by subsection (a) (to the extent such
amounts do not exceed $5,000,000) shall be deposited into
the Treasury as offsetting receipts and ascribed to the alco-
hol compliance program of the Bureau of Alcohol, Tobacco,
and Firearms.
SEC. 7952. USE OF HARBOR MAINTENANCE TRUST FUND
AMOUNTS FOR ADMINISTRATIVE EXPENSES.
(a) IN GENERAL.—Paragraph (3) of section 9505(c)
of the Internal Revenue Code of 1986 (relating to expendi-
tures from Harbor Maintenance Trust Fund) is amended
to read as follows:
‘‘(3) for the payment of all expenses of adminis-
tration incurred by the Department of the Treasury,
343
HR 2264 PP
the Army Corps of Engineers, and the Department of
Commerce related to the administration of subchapter
A of chapter 36 (relating to harbor maintenance tax),
but not in excess of $5,000,000 for any fiscal year.’’
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply to fiscal years beginning after the
date of the enactment of this Act.
SEC. 7953. INCREASE IN PRESIDENTIAL ELECTION CAM-
PAIGN FUND CHECK-OFF.
(a) IN GENERAL.—Section 6096(a) of the Internal
Revenue Code of 1986 (relating to designation by individ-
uals) is amended—
(1) by striking ‘‘$1’’ each place it appears and
inserting ‘‘$3’’, and
(2) by striking ‘‘$2’’ and inserting ‘‘$6’’.
(b) EFFECTIVE DATE.—The amendments made by sub-
section (a) apply with respect to tax returns required to
be filed after December 31, 1993.
SEC. 7954. INCREASE IN PUBLIC DEBT LIMIT.
(a) GENERAL RULE.—Subsection (b) of section 3101
of title 31, United States Code, is amended by striking out
the dollar limitation contained in such subsection and in-
serting in lieu thereof ‘‘$4,900,000,000,000’’.