Page:United States Statutes at Large Volume 111 Part 1.djvu/986

 Ill STAT. 962 PUBLIC LAW 105-34—AUG. 5, 1997 42 USC 653 note. (4) EFFECTIVE DATE. —The amendments made by this subsection shall take effect on October 1, 1998. (b) REQUIRED SUBMISSION OF SSN'S ON APPLICATIONS.— (1) IN GENERAL.— Section 205(c)(2) of the Social Security Act (42 U.S.C. 405(c)(2)) is amended— (A) in subparagraph (B)(ii), by adding at the end the following new sentence: "With respect to an application for a social security account number for an individual who has not attained the age of 18 before such application, such evidence shall include the information described in subparagraph (C)(ii).", (B) in the second sentence of subparagraph (C)(ii), insert "the Commissioner of Social Security and" after "available to", and (C) by adding at the end the following new subparagraph: "(H) The Commissioner of Social Security shall share with the Secretary of the Treasury the information obtained by the Commissioner pursuant to the second sentence of subparagraph (B)(ii) and to subparagraph (C)(ii) for the purpose of administering those sections of the Internal Revenue Code of 1986 which grant tax benefits based on support or residence of children.". 42 USC 405 note. (2) EFFECTIVE DATES. — (A) The amendment made by paragraph (1)(A) shall apply to applications made after the date which is 180 days after the date of the enactment of this Act. (B) The amendments made by subparagraphs (B) and (C) of paragraph (1) shall apply to information obtained on, before, or after the date of the enactment of this Act. SEC. 1091. MODIFICATION OF ESTIMATED TAX SAFE HARBORS. (a) IN GENERAL.—Clause (i) of section 6654(d)(1)(C) (relating to limitation on use of preceding year's tsix) is amended to read as follows: "(i) IN GENERAL.—I f the adjusted gross income shown on the return of the individual for the preceding taxable year beginning in any calendar year exceeds $150,000, clause (ii) of subparagraph (B) shall be applied by substituting the applicable percentage for '100 percent'. For purposes of the preceding sentence, the applicable percentage shall be determined in accordance with the following table: The applicable '^f the preceding taxable year begins in: percentage is: 1998, 1999, or 2000 105 2001 112 2002 or thereafter 110. This clause shall not apply in the case of a preceding taxable year beginning in calendar year 1997.". 26 USC 6654 (b) EFFECTIVE DATE. —The amendment made by this section note. shall apply with respect to any installment payment for taxable years beginning after December 31, 1997.

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