Page:United States Statutes at Large Volume 90 Part 2.djvu/243

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1711

(or, in the case of a levy described in section 6331(d)(3), from the date such person would otherwise have been obligated to pay over such amounts to the tax p a y e r) ". (4) Paragraph (1) of section 6331(d) (relating to levy on salaries and wages) is amended by striking out the last sentence, (e) EFFECTIVE D A T E. — The amendments made by this section shall apply only with respect to levies made after December 31, 1976. SEC. 1210. JOINT COMMITTEE REFUND CASES. (a) IN GENERAL.—Section 6405(a) (relating to reports of refunds and credits) is amended to read as follows:

Ante, p. 1710. 26 USC 6331. 26 USC 6334 note. 26 USC 6405.

" (a) BY TREASURY TO JOINT COMMITTEE.—No refund or credit of

any income, w a r profits, excess profits, estate, or gift tax, or any tax imposed with respect to private foundations and pension plans under chapters 42 and 43, in excess of $200,000 shall be made until after the 26 USC 4940, expiration of 30 days from the date upon which a report giving the 4971. name of the person to whom the refund or credit is to be made, the amount of such refund or credit, and a summary of the facts and the decision of the Secretary, is submitted to the Joint Committee on Taxation." (b) TENTATIVE REFUNDS.—Section 6405(c) is amended by striking out "$100,000" and inserting in lieu thereof "$200,000". (c) AUDIT.—Section 8023(a) (relating to powers to obtain 26 USC 8023. information from the I n t e r n a l Revenue Service) is amended by a d d i n g at the end thereof the following new sentence: " I n the investigation by the Joint Committee on Taxation of the administration of the internal revenue taxes by the I n t e r n a l Revenue Service, the Chief of Staflf of the Joint Committee on T a x a t i o n is authorized to secure directly from the I n t e r n a l Revenue Service such tax returns, or copies of tax returns, and other relevant information, as the Chief of Staff deems necessary for such investigation, and the I n t e r n a l Revenue Service is authorized and directed to furnish such tax returns and information to the Chief of Staff together with a brief report, with respect to each return, as to any action taken or proposed to be taken by the Service as a result of any audit of the return." (d) EFFECTIVE D A T E S. —

(1) The amendments made by subsections (a) and (b) shall take effect on the date of the enactment of this Act, except that such amendments shall not apply with respect to any refund or credit with respect to which a report has been made before the date of the enactment of this Act under subsection (a) or (c) of section 6405 of the I n t e r n a l Revenue Code of 1954, (2) The amendment made by subsection (c) shall take effect on January 1, 1977. SEC. 1211. SOCIAL SECURITY ACCOUNT NUMBERS. (a) Section 208(g) of the Social Security Act is amended, in the m a t t e r preceding clause (1) thereof, by striking out "entitled—" and inserting in lieu thereof "entitled, or for any other purpose—". (b) Section 205(c)(2) of such Act is amended by a d d i n g at the end thereof the following new subparagraph s: " (C)(i) I t is the policy of the United States that any State (or political subdivision thereof) may, in the administration of any tax, general public assistance, driver's license, or motor vehicle registration law within its jurisdiction, utilize the social security account numbers issued by the Secretary for the purpose of establishing the identification of individuals affected by such law, and may require any individ-

26 USC 6405 note.

26 USC 8023 note. 42 USC 408. 42 USC 405.

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