110TH CONGRESS 
1ST SESSION H. R. 2608 
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 supple-
mental security income for refugees, asylees, and certain 
other humanitarian immigrants, and to amend the Inter-
nal Revenue Code to collect unemployment compensation 
debts resulting from fraud.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘SSI Extension for El-
derly 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 fol-
lowing: 
‘‘(M) SSI EXTENSIONS THROUGH FISCAL 
YEAR 2010.— 
‘‘(i) TWO-YEAR EXTENSION.— 
‘‘(I) IN
GENERAL.—Except as 
provided in clause (ii), with respect to 
eligibility for benefits for the specified 
Federal program described in para-
graph (3)(A), the 7-year period de-
scribed in subparagraph (A) shall be 
deemed to be a 9-year period during 
fiscal years 2008 through 2010. 
‘‘(II) ALIENS WHOSE BENEFITS 
CEASED IN PRIOR FISCAL YEARS.— 
‘‘(aa) IN GENERAL.—Begin-
ning on the date of the enact-
ment of the SSI Extension for 
Elderly and Disabled Refugees 
Act, any qualified alien rendered 
ineligible for the specified Fed-
eral program described in para-
graph (3)(A) during fiscal years 
prior to fiscal year 2008 solely by 
reason of the termination of the 
7-year period described in sub-
paragraph (A) shall be eligible 
for such program for an addi-
tional 2-year period in accord-
ance with this clause, if such 
alien meets all other eligibility 
factors under title XVI of the So-
cial Security Act. 
‘‘(bb) PAYMENT
OF
BENE-
FITS.—Benefits paid under item 
(aa) shall be paid prospectively 
over the duration of the qualified 
alien’s renewed eligibility. 
‘‘(ii) PENDING NATURALIZATION AP-
PLICATION.—With respect to eligibility for 
benefits for the specified program de-
scribed in paragraph (3)(A), subsection
(a)(1) shall not apply during fiscal years 
2008 through 2010 to an alien described 
in one of clauses (i) through (v) of sub-
paragraph (A), if the alien has submitted 
an application for naturalization that is 
pending before the Secretary of Homeland 
Security, and such submission is verified 
by the Commissioner of Social Security ei-
ther by receiving a receipt number from 
the alien for such submitted application or 
by receiving confirmation from the Sec-
retary of Homeland Security.’’. 
SEC. 3. COLLECTION OF UNEMPLOYMENT COMPENSATION 
DEBTS RESULTING FROM FRAUD. 
(a) IN GENERAL.—Section 6402 of the Internal Rev-
enue Code (relating to authority to make credits or re-
funds) 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 COMPENSA-
TION DEBTS RESULTING FROM FRAUD.— 
‘‘(1) IN GENERAL.—Upon receiving notice from 
any State that a named person owes a covered un-
employment compensation debt to such State, the
Secretary shall, under such conditions as may be 
prescribed by the Secretary— 
‘‘(A) reduce the amount of any overpay-
ment payable to such person by the amount of 
such covered unemployment compensation debt; 
‘‘(B) pay the amount by which such over-
payment is reduced under subparagraph (A) to 
such State and notify such State of such per-
son’s name, taxpayer identification number, ad-
dress, and the amount collected; and 
‘‘(C) notify the person making such over-
payment that the overpayment has been re-
duced by an amount necessary to satisfy a cov-
ered unemployment compensation debt. 
If an offset is made pursuant to a joint return, the 
notice under subparagraph (B) shall include the 
names, taxpayer identification numbers, and ad-
dresses of each person filing such return and the no-
tice under subparagraph (C) shall include informa-
tion related to the rights of a spouse of a person 
subject to such an offset. 
‘‘(2) PRIORITIES FOR OFFSET.—Any overpay-
ment by a person shall be reduced pursuant to this 
subsection—