Page:United States Statutes at Large Volume 102 Part 3.djvu/473

 PUBLIC LAW 100-485—OCT. 13, 1988

102 STAT. 2425

ant to subsection (i) (or prior r^^ations), or pursuant to any comparable provision of law relating to the programs under this part in Puerto Rico, Guam, the Virgin Islands, American Samoa, or the Northern Mariana Islands. "(2) During the moratorium period— "(A) the Secretary and the States shall continue to operate the quality control systems in effect under this part, and to calculate the error rates under the provisions referred to in paragraph (1), including the process of requesting and reviewing waivers; and "(B) the Departmental Grant Appeals Board shall, notwithstanding paragraph (1), review disallowances for fiscal year 1981 and thereafter and hear appecds with respect thereto (but collection of disallowances owed as a result of Departmental Grant Appeals Board decisions shall not occur).". (b) CONFORMING AMENDMENTS.—(1) Subparagraph (A) of section

12301(c)(l) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (Public Law 99-272) is amended by striking "title IV-A and" and inserting in lieu thereof "title". (2) Paragraph (2) of section 12301(c) of such Act is amended by inserting 'binder title XIX" before ", and shall reduce payments". (c) EFFECTIVE DATE.—The amendments made by subsections (a) and (b) shall take effect on July 1, 1988.

42 USC 603 note.

TITLE VII—FUNDING PROVISIONS SEC. 701. TEMPORARY EXTENSION OF PROVISIONS RELATING TO COLLECTION OF NONTAX DEBTS OWED TO FEDERAL AGENCIES.

(a) GENERAL RULE.—Subsection (c) of section 2653 of the Deficit Reduction Act of 1984 is amended by striking "before July 1, 1988" 26 USC 6402 and inserting "on or before January 10, 1994". note. (b) CkX)RDINATION OF DISCLOSURE PROVISIONS.—

(1) IN GENERAL.—Paragraph (10) of section 6103(1) of the Internal Revenue Gode of 1986 (relating to disclosure of certain information to agencies requesting a reduction under section 6402(c) or 6402(d)) is amended to read as follows: "(10) DISCLOSURE OF CERTAIN INFORMATION TO AGENCIES REQUESTING A REDUCTION UNDER SECTION 6402(C) OR 6402(D).— "(A) RETURN INFORMATION FROM INTERNAL REVENUE SERV-

ICE.—The Secretary may, upon receiving a written request, disclose to officers and employees of any agency seelang a reduction under subsection (c) or (d) of section 6402— "(i) taxpayer identity information with respect to the taxpayer against whom such a reduction was made or not made and with respect to any other person filing a joint return with such taxpayer, "(ii) the fact that a reduction has been made or has not been made under such subsection with, respect to such taxpayer, "(iii) the amount of such reduction, "(iv) whether such taxpayer filed a joint return, and "(v) the tact that a payment was made (and the amount of the payment) to the spouse of the taxpayer on the basis of a joint return.

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