Page:United States Statutes at Large Volume 110 Part 3.djvu/547

 PUBLIC LAW 104-193—AUG. 22, 1996 110 STAT. 2277 "(ii) if the individual is married (within the meaning of section 7703), the taxpayer identification number of such individual's spouse.". (b) SPECIAL IDENTIFICATION NUMBER.—Section 32 of such Code is amended by adding at the end the following new subsection: "(1) IDENTIFICATION NUMBERS.— Solely for purposes of subsections (c)(1)(F) and (c)(3)(D), a taxpayer identification number means a social security number issued to an individual by the Social Security Administration (other than a social security number issued pursuant to clause (II) (or that portion of clause (III) that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act). ". (c) EXTENSION OF PROCEDURES APPLICABLE TO MATHEMATICAL OR CLERICAL ERRORS.—Section 6213(g)(2) of such Code (relating to the definition of mathematical or clerical errors) is amended by striking "and" at the end of subparagraph (D), by striking the period at the end of subparagraph (E) and inserting a comma, and by inserting after subparagraph (E) the following new subparagraphs: "(F) an omission of a correct taxpayer identification number required under section 32 (relating to the earned income credit) to be included on a return, and "(G) an entrj' on a return claiming the credit under section 32 with respect to net earnings from self-employ- ment described in section 32(c)(2)(A) to the extent the tax imposed by section 1401 (relating to self-employment tax) on such net earnings has not been paid.". (d) EFFECTIVE DATE. —The amendments made by this section 26 USC 32 note, shall apply with respect to returns the due date for which (without regard to extensions) is more than 30 days after the date of the enactment of this Act. TITLE V—CHILD PROTECTION SEC. 501. AUTHORITY OF STATES TO MAKE FOSTER CARE MAINTE- NANCE PAYMENTS ON BEHALF OF CHILDREN IN ANY PRIVATE CHILD CARE INSTITUTION. Section 472(c)(2) of the Social Security Act (42 U.S.C. 672(c)(2)) is amended by striking "nonprofit". SEC. 502. EXTENSION OF ENHANCED MATCH FOR IMPLEMENTATION OF STATEWIDE AUTOMATED CHILD WELFARE INFORMA- TION SYSTEMS. Section 13713(b)(2) of the Omnibus Budget Reconciliation Act of 1993 (42 U.S.C. 674 note; 107 Stat. 657) is amended by striking " 1996" and inserting "1997". SEC. 503. NATIONAL RANDOM SAMPLE STUDY OF CHILD WELFARE. Part B of title IV of the Social Security Act (42 U.S.C. 620- 628a) is amended by adding at the end the following: "SEC. 429A. NATIONAL RANDOM SAMPLE STUDY OF CHILD WELFARE. 42 USC 628b. "(a) IN GENERAL.— The Secretary shall conduct a national study based on random samples of children who are at risk of child abuse or neglect, or are determined by States to have been abused or neglected.

�