SSI Extension for Elderly and Disabled Refugees Act
PL 110-328 (H.R.2608), enacted 09/30/2008

122 STAT. 3567 
PUBLIC LAW 110–328—SEPT. 30, 2008 
Public Law 110–328 
110th Congress 
An Act 
To amend section 402 of the Personal Responsibility and Work Opportunity Reconcili-
ation 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 unemploy-
ment 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 subpara-
graph (A) for the specified Federal program 
described in paragraph (3)(A) of qualified aliens 
(as defined in section 431(b)) and victims of traf-
ficking 
in 
persons 
(as 
defined 
in 
section 
107(b)(1)(C) of division A of the Victims of Traf-
ficking 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 Nation-
ality Act), the 7-year period described in subpara-
graph (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 Secu-
rity 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 Refu-
gees 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] 
VerDate Aug 31 2005 
12:51 Dec 08, 2009
Jkt 069194
PO 00003
Frm 00653
Fmt 6580
Sfmt 6581
M:\STATUTES\2008\PT3\69194PT3.001
APPS10
PsN: 69194PT3
dkrause on DSK1YNZS61 with PUBLAW
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 resi-
dent for less than 6 years and such status 
has not been abandoned, rescinded under sec-
tion 246 of the Immigration and Nationality 
Act, or terminated through removal pro-
ceedings 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 bene-
fits, 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 with-
held 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 divi-
sion 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 sub-
clauses (I) and (II), the declaration required 
VerDate Aug 31 2005 
12:51 Dec 08, 2009
Jkt 069194
PO 00003
Frm 00654
Fmt 6580
Sfmt 6581
M:\STATUTES\2008\PT3\69194PT3.001
APPS10
PsN: 69194PT3
dkrause on DSK1YNZS61 with PUBLAW
122 STAT. 3569 
PUBLIC LAW 110–328—SEPT. 30, 2008 
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 Sec-
retary of Homeland Security. The Commis-
sioner 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 quali-
fied 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 declara-
tion described in item (aa) as a condition of 
being eligible for the specified Federal pro-
gram 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 Nation-
ality 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 termi-
nation 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 Secu-
rity, that such application is pending or has been 
approved.’’. 
Criteria. 
VerDate Aug 31 2005 
12:51 Dec 08, 2009
Jkt 069194
PO 00003
Frm 00655
Fmt 6580
Sfmt 6581
M:\STATUTES\2008\PT3\69194PT3.001
APPS10
PsN: 69194PT3
dkrause on DSK1YNZS61 with PUBLAW
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 compensa-
tion debt to such State, the Secretary shall, under such condi-
tions as may be prescribed by the Secretary— 
‘‘(A) reduce the amount of any overpayment payable 
to such person by the amount of such covered unemploy-
ment 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. 
VerDate Aug 31 2005 
12:51 Dec 08, 2009
Jkt 069194
PO 00003
Frm 00656
Fmt 6580
Sfmt 6581
M:\STATUTES\2008\PT3\69194PT3.001
APPS10
PsN: 69194PT3
dkrause on DSK1YNZS61 with PUBLAW
122 STAT. 3571 
PUBLIC LAW 110–328—SEPT. 30, 2008 
‘‘(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 proce-
dure 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 Sec-
retary 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 compensa-
tion 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 Sec-
retary 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. 
VerDate Aug 31 2005 
12:51 Dec 08, 2009
Jkt 069194
PO 00003
Frm 00657
Fmt 6580
Sfmt 6581
M:\STATUTES\2008\PT3\69194PT3.001
APPS10
PsN: 69194PT3
dkrause on DSK1YNZS61 with PUBLAW
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 dis-
closed 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 Inter-
state 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 semi-
colon; 
(2) in subparagraph (F), by inserting ‘‘and’’ after the semi-
colon; 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)) col-
lected 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. 
VerDate Aug 31 2005 
12:51 Dec 08, 2009
Jkt 069194
PO 00003
Frm 00658
Fmt 6580
Sfmt 6581
M:\STATUTES\2008\PT3\69194PT3.001
APPS10
PsN: 69194PT3
dkrause on DSK1YNZS61 with PUBLAW
122 STAT. 3573 
PUBLIC LAW 110–328—SEPT. 30, 2008 
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. 
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 redesig-
nated 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 redesig-
nated 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. 
VerDate Aug 31 2005 
12:51 Dec 08, 2009
Jkt 069194
PO 00003
Frm 00659
Fmt 6580
Sfmt 6580
M:\STATUTES\2008\PT3\69194PT3.001
APPS10
PsN: 69194PT3
dkrause on DSK1YNZS61 with PUBLAW