1481
(3) O PERATIONAL AREAS MUST HAVE CERTAIN
CHARACTERISTICS.—A corporation may be selected
for purposes of this section only if its operational
area meets the following criteria:
(A) The area meets the size requirements
under section 1392(a)(3).
(B) The unemployment rate (as deter-
mined by the appropriate available data) is not
less than the national unemployment rate.
(C) The median family income of residents
of such area does not exceed 80 percent of the
median gross income of residents of the juris-
diction of the local government which includes
such area.
(f) QUALIFIED LOW-INCOME ASSISTANCE.—For pur-
poses of this section, the term ‘‘qualified low-income as-
sistance’’ means assistance—
(1) which is designed to provide employment of,
and business opportunities for, low-income individ-
uals who are residents of the operational area of the
community development corporation, and
(2) which is approved by the Secretary of Hous-
ing and Urban Development.
1482
Subtitle D—Other Provisions
PART I—DISCLOSURE PROVISIONS
SEC. 14401. DISCLOSURE OF RETURN INFORMATION FOR
ADMINISTRATION OF CERTAIN VETERANS
PROGRAMS.
(a) G ENERAL RULE.—Subparagraph (D) of section
6103(l)(7) (relating to disclosure of return information to
Federal, State, and local agencies administering certain
programs) is amended by striking ‘‘September 30, 1997’’
in the second sentence following clause (viii) and inserting
‘‘September 30, 1998’’.
(b) E FFECTIVE DATE.—The amendment made by
subsection (a) shall take effect on the date of the enact-
ment of this Act.
SEC. 14402. DISCLOSURE OF RETURN INFORMATION TO
CARRY OUT INCOME CONTINGENT REPAY-
MENT OF STUDENT LOANS.
(a) GENERAL RULE.—Subsection (l) of section 6103
(relating to confidentiality and disclosure of returns and
return information) is amended by adding at the end
thereof the following new paragraph:
‘‘(13) DISCLOSURE OF RETURN INFORMATION
TO CARRY OUT INCOME CONTINGENT REPAYMENT
OF STUDENT LOANS.—
1483
‘‘(A) IN GENERAL.—The Secretary may,
upon written request from the Secretary of
Education, disclose to officers and employees of
the Department of Education return informa-
tion with respect to a taxpayer who has received
an applicable student loan and whose loan re-
payment amounts are based in whole or in part
on the taxpayer’s income. Such return informa-
tion shall be limited to—
‘‘(i) taxpayer identity information
with respect to such taxpayer,
‘‘(ii) the filing status of such tax-
payer, and
‘‘(iii) the adjusted gross income of
such taxpayer.
‘‘(B) R ESTRICTION ON USE OF DISCLOSED
INFORMATION.—Return information disclosed
under subparagraph (A) may be used by offi-
cers and employees of the Department of Edu-
cation only for the purposes of, and to the ex-
tent necessary in, establishing the appropriate
income contingent repayment amount for an
applicable student loan.
1484
‘‘(C) APPLICABLE
STUDENT
LOAN.—For
purposes of this paragraph, the term ‘applicable
student loan’ means—
‘‘(i) any loan made under the program
authorized under part D of title IV of the
Higher Education Act of 1965, and
‘‘(ii) any loan made under part B or
E of title IV of the Higher Education Act
of 1965 which is in default and has been
assigned to the Department of Education.
‘‘(D) 
TERMINATION.—This 
paragraph
shall not apply to any request made after Sep-
tember 30, 1998.’’
(b) CONFORMING AMENDMENTS.—
(1) So much of paragraph (4) of section
6103(m) as precedes subparagraph (B) thereof is
amended to read as follows:
‘‘(4) INDIVIDUALS WHO OWE AN OVERPAYMENT
OF
FEDERAL
PELL
GRANTS
OR
WHO
HAVE
DE-
FAULTED ON STUDENT LOANS ADMINISTERED BY
THE DEPARTMENT OF EDUCATION.—
‘‘(A) I N GENERAL.—Upon written request
by the Secretary of Education, the Secretary
may disclose the mailing address of any tax-
payer—
1485
‘‘(i) who owes an overpayment of a
grant awarded to such taxpayer under sub-
part 1 of part A of title IV of the Higher
Education Act of 1965, or
‘‘(ii) who has defaulted on a loan—
‘‘(I) made under part B, D, or E
of title IV of the Higher Education
Act of 1965, or
‘‘(II) made pursuant to section
3(a)(1) of the Migration and Refugee
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
locating such taxpayer for purposes of collecting
such overpayment or loan .’’
(2) Subparagraph (B) of section 6103(m)(4) 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) is amended—
1486
(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),’’.
(c) E FFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act.
(d) S TUDY OF INTERNAL REVENUE SERVICE COL-
LECTION OF STUDENT LOANS.—
(1) GENERAL
RULE.—The Secretary of the
Treasury, in consultation with the Secretary of Edu-
cation, shall conduct a study of the feasibility of im-
plementing a system for the repayment of Federal
student loans through wage withholding or other
means involving the Internal Revenue Service. Such
study shall include an examination of—
(A) whether the Internal Revenue Service
could implement such a system within its cur-
rent resources and without adversely affecting
1487
the ability of the Internal Revenue Service to
collect tax revenues,
(B) the cumulative impact on voluntary
compliance with the tax system of increased dis-
closure of tax return information and increased
Internal Revenue Service involvement in nontax
collection activities,
(C) the anticipated effect on the manage-
ment of Federal student loan collections and on
borrower repayment of such loans, and
(D) the ability of the Internal Revenue
Service to effectively service student loans.
(2) RECOMMENDATIONS.—Not later than the
date 6 months after the date of the enactment of
this Act, the Secretary of the Treasury shall submit
to the Congress a report on the study conducted
under paragraph (1) (together with such legislative
recommendations as such Secretary may deem advis-
able).
SEC. 14403. USE OF RETURN INFORMATION FOR INCOME
VERIFICATION UNDER CERTAIN HOUSING AS-
SISTANCE PROGRAMS.
(a) IN GENERAL.—Subparagraph (D) of section
6103(l)(7) (relating to the disclosure of return information
1488
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 Urban Development with respect to ap-
plicants 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
paragraph (7) of section 6103(l) is amended by inserting
after ‘‘ CODE’’ the following: ‘‘, OR CERTAIN HOUSING AS-
SISTANCE PROGRAMS’’.
1489
(c) E FFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act.
(d) S TUDY.—The Secretary of the Treasury or his
delegate, in consultation with the Secretary of Housing
and Urban Development, shall conduct a study on—
(1) whether the information provided under sec-
tion 6103(l)(7)(D)(ix) of the Internal Revenue Code
of 1986 is being used effectively by the Department
of Housing and Urban Development,
(2) such Department’s compliance with the re-
quirements of section 6103(p) of such Code, and
(3) the impact on the privacy rights of appli-
cants for and participants in housing assistance pro-
grams administered by the Department of Housing
and Urban Development.
The report of such study shall be submitted before Janu-
ary 1, 1998, to the Congress.
PART II—USER FEE PROVISIONS
SEC. 14411. FEES FOR APPLICATIONS FOR ALCOHOL LA-
BELING 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—
1490
(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
request for exemption from such requirement, and
(2) requests for each formula review, and re-
quests for each statement of process (including lab-
oratory tests and analyses), under such Act or under
chapter 51 of the Internal Revenue Code of 1986.
(b) PROGRAM CRITERIA.—
(1) I N 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.
(2) M INIMUM FEES.—The fee charged under
the program required by subsection (a) shall not be
less than—
(A) $50 for each request referred to in
subsection (a)(1), and
(B) $250 for each request referred to in
subsection (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.
1491
(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 al-
cohol compliance program of the Bureau of Alcohol, To-
bacco, and Firearms.
SEC. 14412. USE OF HARBOR MAINTENANCE TRUST FUND
AMOUNTS FOR ADMINISTRATIVE EXPENSES.
(a) IN GENERAL.—Paragraph (3) of section 9505(c)
(relating to expenditures 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
in administering subchapter A of chapter 36 (relat-
ing to harbor maintenance tax), but not in excess of
$5,000,000 for any fiscal year.’’
(b) E FFECTIVE DATE.—The amendment made by
subsection (a) shall apply to fiscal years beginning after
the date of the enactment of this Act.
SEC. 14413. INCREASE IN TAX ON FUEL USED IN COMMER-
CIAL TRANSPORTATION ON INLAND WATER-
WAYS.
(a) I N GENERAL.—The table contained in section
4042(a)(2)(A) is amended to read as follows:
1492
‘‘If the use occurs during:
The tax per gallon is:
1994 ............................................................... 24 cents
1995 ............................................................... 40 cents
1996 ............................................................... 55 cents
1997 or thereafter ......................................... 70 cents.’’
(b) E FFECTIVE DATE.—The amendment made by
subsection (a) shall take effect on January 1, 1994.
PART III—PUBLIC DEBT LIMIT
SEC. 14421. 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
inserting in lieu thereof ‘‘$4,900,000,000,000’’.
(b) R EPEAL OF TEMPORARY INCREASE.—Effective
on and after the date of the enactment of this Act, section
1 of Public Law 103–12 is hereby repealed.
PART IV—VACCINE PROVISIONS
SEC. 14431. EXCISE TAX ON CERTAIN VACCINES MADE PER-
MANENT.
(a) TAX.—Subsection (c) of section 4131 (relating to
tax on certain vaccines) is amended to read as follows:
‘‘(c) APPLICATION OF SECTION.—The tax imposed by
this section shall apply—
‘‘(1) after December 31, 1987, and before Jan-
uary 1, 1993, and
‘‘(2) during periods after the date of the enact-
ment of this subsection.’’