Page:United States Statutes at Large Volume 107 Part 1.djvu/596

 107 STAT. 570 PUBLIC LAW 103-66 —AUG. 10, 1993 SEC. 13444. AVAILABILITY AND USE OF DEATH INFORMATION. (a) RESTRICTION ON DISCLOSURE OF TAX RETURN INFORMA- 26 USC 6103. TION. —Subsection (d) of section 6103 is amended by adding at the end thereof the following new paragraph: "(A) IN GENERAL.—No returns or return information may be disclosed under paragraph (1) to any agency, body, or commission of any State (or any legal representative thereof) during any period during which a contract meeting the requirements of subparagraph (B) is not in effect between such State and the Secretary of Health and Human Services. "(B) CONTRACTUAL REQUIREMENTS. — A contract meets the requirements of this subparagraph if— "(i) such contract requires the State to furnish the Secretary of Health and Human Services information concerning individuals with respect to whom death certificates (or equivalent documents maintained by the State or any subdivision thereof) have been officiallyfiledwith it, and "(ii) such contract does not include any restriction on the use of information obtained by such Secretary pursuant to such contract, except that such contract may provide that such information is only to be used by the Secretary (or any other Federal agency) for purposes of ensuring that Federtd benefits or other payments are not erroneously paid to deceased individuals. Any information obtained by the Secretary of Health and Human Services under such a contract shall be exempt from disclosiu^ under section 552 of title 5, United States Code, and from the requirements of section 552a of such title 5. "(C) SPECIAL EXCEPTION. —The provisions of subparagraph (A) shall not apply to any State which on July 1, 1993, was not, pursuant to a contract, furnishing the Secretary of Health and Human Services information concerning individuals with respect to whom death certificates (or equivalent documents maintained by the State or any subdivision thereof) have been officially filed with it." 26 USC 6103 (b) EFFECTIVE DATE.— "°*® (1) IN GENERAL. —Except as provided in paragraph (2), the amendment made by subsection (a) shall take effect on the date one year after the date of the enactment of this Act. (2) SPECIAL RULE.—The amendment made by subsection (a) shall take effect on the date 2 years after the date of the enactment of this Act in the case of any State if it is established to the satisfaction of the Secretary of the Treasiuy that— (A) under the law of such State as in effect on the date of the enactment of this Act, it is impossible for such State to enter into an agreement meeting the requirements of section 6103(d)(4)(B) of the Internal Revenue Code of 1986 (as added by subsection (a)), and
 * (4) AVAILABILITY AND USE OF DEATH INFORMATION. —

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