Page:United States Statutes at Large Volume 115 Part 3.djvu/370

 115 STAT. 2444 PUBLIC LAW 107-134-JAN. 23, 2002 26 USC 6103. (8) Section 6103(p)(6)(B)(i) is amended by striking "(i)(7)(A)(ii)" and inserting "(i)(8)(A)(ii)". (9) Section 6105(b) is amended— (A) by striking "or" at the end of paragraph (2); (B) by striking "paragraphs (1) or (2)" in paragraph (3) and inserting "paragraph (1), (2), or (3)"; (C) by redesignating paragraph (3) as paragraph (4); and (D) by inserting after paragraph (2) the following new paragraph: "(3) to the disclosure of tax convention information on the same terms as return information may be disclosed under paragraph (3)(C) or (7) of section 6103(i), except that in the case of tax convention information provided by a foreign government, no disclosure may be made under this paragraph without the written consent of the foreign government, or". (10) Section 7213(a)(2) is amended by striking "(i)(3)(B)(i)," and inserting "(i)(3)(B)(i) or (7)(A)(ii),". Applicability. (d) EFFECTIVE DATE. —The amendments made by this section 26 USC 6103 shall apply to disclosures made on or after the date of the enactment ' ^^^^^ of this Act. TITLE III—NO IMPACT ON SOCIAL SECURITY TRUST FUNDS 42 USC 401 note. SEC. 301. NO IMPACT ON SOCIAL SECURITY TRUST FUNDS. (a) IN GENERAL. —Nothing in this Act (or an amendment made by this Act) shall be construed to alter or amend title II of the Social Security Act (or any regulation promulgated under that Act). (b) TRANSFERS.— (1) ESTIMATE OF SECRETARY.— The Secretary of the Treasury shall annually estimate the impact that the enactment of this Act has on the income and balances of the trust funds established under section 201 of the Social Security Act (42 U.S.C. 401). (2) TRANSFER OF FUNDS.—If, under paragraph (1), the Secretary of the Treasury estimates that the enactment of this Act has a negative impact on the income and balances of the trust funds established under section 201 of the Social Security Act (42 U.S.C. 401), the Secretary shall transfer, not less frequently than quarterly, from the general revenues of the Federal Government an amount sufficient so as to ensure

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