Page:United States Statutes at Large Volume 118.djvu/349

 118 STAT. 319 PUBLIC LAW 108–199—JAN. 23, 2004 1–800 help line service a priority and allocate resources necessary to increase phone lines and staff to improve the Internal Revenue Service 1–800 help line service. SEC. 205. Within one hundred and eighty days of enactment, the Secretary of the Treasury shall present to the Congress a proposal for legislation which would provide transition relief for older and longer service participants affected by conversions of their employers’ traditional pension plans to cash balance pension plans: Provided, That none of the funds made available in this Act may be used by the Secretary of the Treasury, or his designee, to issue any rule or regulation which implements the proposed amend ments to Internal Revenue Service regulations set forth in REG– 209500–86 and REG–164464–02, or any amendments reaching results similar to such proposed amendments. SEC. 206. STUDY ON EARNED INCOME TAX CREDIT CERTIFI CATION PROGRAM. (A) STUDY.—The Internal Revenue Service shall conduct a study, as a part of any program that requires certification (including pre certification) in order to claim the earned income tax credit under section 32 of the Internal Revenue Code of 1986, on the following matters: (1) The costs (in time and money) incurred by the partici pants in the program. (2) The administrative costs incurred by the Internal Rev enue Service in operating the program. (3) The percentage of individuals included in the program who were not certified for the credit, including the percentage of individuals who were not certified due to— (A) ineligibility for the credit; and (B) failure to complete the requirements for certifi cation. (4) The percentage of individuals to whom paragraph (3)(B) applies who were— (A) otherwise eligible for the credit; and (B) otherwise ineligible for the credit. (5) The percentage of individuals to whom paragraph (3)(B) applies who— (A) did not respond to the request for certification; and (B) responded to such request but otherwise failed to complete the requirements for certification. (6) The reasons— (A) for which individuals described in paragraph (5)(A) did not respond to requests for certification; and (B) for which individuals described in paragraph (5)(B) had difficulty in completing the requirements for certifi cation. (7) The characteristics of those individuals who were denied the credit due to— (A) failure to complete the requirements for certifi cation; and (B) ineligibility for the credit. (8) The impact of the program on non English speaking participants. (9) The impact of the program on homeless and other highly transient individuals. (b) REPORT.— Deadlines. 26 USC 32 note. Deadline. Proposal. Pensions.

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