Page:United States Statutes at Large Volume 112 Part 1.djvu/807

 PUBLIC LAW 105-206-^ULY 22, 1998 112 STAT. 781 the preceding sentence shall be used to reimburse appropriations which bore all or part of the cost of applying such procedure. "(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 such erroneous payment (without regard to whether any other amounts payable to such State under such paragraph have been paid to such State).". (b) DISCLOSURE OF CERTAIN INFORMATION TO STATES REQUEST- ING REFUND OFFSETS FOR PAST-DUE, LEGALLY ENFORCEABLE STATE INCOME TAX OBLIGATIONS.— (1) Paragraph (10) of section 6103(1) is amended by striking "(c) or (d)" each place it appears and inserting "(c), (d), or (e)". (2) The heading for paragraph (10) is amended by striking "SECTION 6402 (C) OR 6402 (d)" AND INSERTING "SUBSECTION (C), (d), OR (e) OF SECTION 6402". (c) CONFORMING AMENDMENTS.— (1) Subsection (a) of section 6402 is amended by striking "(c) and (d)" and inserting "(c), (d), and (e)". (2) Paragraph (2) of section 6402(d) is amended by striking "and before such overpayment" and inserting "and before such overpayment is reduced pursuant to subsection (e) and before such overpayment". (3) Subsection (f) of section 6402, as redesignated by subsection (a), is amended— (A) by striking "(c) or (d)" and inserting "(c), (d), or (e)"; and (B) by striking "Federal agency" and inserting "Federal agency or State". (4) Subsection (h) of section 6402, as redesignated by subsection (a), is amended by striking "subsection (c)" and inserting "subsection (c) or (e)". (d) EFFECTIVE DATE. —The amendments made by this section Applicability, (other than subsection (d)) shall apply to refunds payable under 26 USC 6103 section 6402 of the Internal Revenue Code of 1986 after December °°*®' 31, 1999. SEC. 3712. REPORTING REQUIREMENTS IN CONNECTION WITH EDUCATION TAX CREDIT. (a) AMOUNTS TO BE REPORTED.— Subparagraph (C) of section 6050S(b)(2) is amended— (1) by redesignating clauses (ii) and (iii) as clauses (iii) and (iv), respectively, and by inserting after clause (i) the following new clause: "(ii) the amount of any grant received by such individual for payment of costs of attendance and processed by the person making such return during such calendar year,"; (2) in clause (iii) (as so redesignated), by inserting "by the person making such return" after "year"; and (3) in clause (iv) (as so redesignated), by inserting "and" at the end. (b) CONFORMING AMENDMENTS. —

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