Page:United States Statutes at Large Volume 113 Part 3.djvu/393

 PUBLIC LAW 106-170—DEC. 17, 1999 113 STAT. 1911 SEC. 405. AUTHORIZATION FOR STATE TO PERMIT ANNUAL WAGE REPORTS. (a) IN GENERAL. —Section 1137(a)(3) of the Social Security Act (42 U.S.C. 1320b-7(a)(3)) is amended by inserting before the semicolon the following: ", and except that in the case of wage reports with respect to domestic service employment, a State may permit employers (as so defined) that make returns with respect to such employment on a calendar year basis pursuant to section 3510 of the Internal Revenue Code of 1986 to make such reports on an annual basis". (b) TECHNICAL AMENDMENTS.— Section 1137(a)(3) of the Social Security Act (42 U.S.C. 1320b-7(a)(3)) is amended— (1) by striking "(as defined in section 453A(a)(2)(B)(iii))"; and (2) by inserting "(as defined in section 453A(a)(2)(B))" after "employers". (c) EFFECTIVE DATE. —The amendments made by this section 42 USC i320b-7 shall apply to wage reports required to be submitted on and after ^°^^- the date of the enactment of this Act. SEC. 406. ASSESSMENT ON ATTORNEYS WHO IRECEIVE THEIR FEES VIA THE SOCIAL SECURITY ADMINISTRATION. (a) ASSESSMENT ON ATTORNEYS.— (1) IN GENERAL.—Section 206 of the Social Security Act (42 U.S.C. 406) is amended by adding at the end the following new subsection: " (d) ASSESSMENT ON ATTORNEYS.— "(1) IN GENERAL.— Whenever a fee for services is required to be certified for payment to an attorney from a claimant's past-due benefits pursuant to subsection (a)(4) or (b)(1), the Commissioner shall impose on the attorney an assessment calculated in accordance with paragraph (2). "(2) AMOUNT.— "(A) The amount of an assessment under paragraph (1) shall be equal to the product obtained by multiplying the amount of the representatives fee that would be required to be so certified by subsection (a)(4) or (b)(1) before the application of this subsection, by the percentage specified in subparagraph (B). "(B) The percentage specified in this subparagraph is— "(i) for calendar years before 2001, 6.3 percent, and "(ii) for calendar years after 2000, such percentage •. rate as the Commissioner determines is necessary in order to achieve full recovery of the costs of determining and certifying fees to attorneys from the pastdue benefits of claimants, but not in excess of 6.3 percent. "(3) COLLECTION. —The Commissioner may collect the assessment imposed on an attorney under paragraph (1) by offset from the amount of the fee otherwise required by subsection (a)(4) or (b)(1) to be certified for payment to the attorney from a claimant's past-due benefits. "(4) PROHIBITION ON CLAIMANT REIMBURSEMENT. —An attorney subject to an assessment under paragraph (1) may not, directly or indirectly, request or otherwise obtain

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