Page:United States Statutes at Large Volume 94 Part 1.djvu/518

 94 STAT. 468

PUBLIC LAW 96-265—JUNE 9, 1980

section 457 out of that portion of child support collections retained by it pursuant to such section", Effective date. (d) The amendments made by this section shall be effective in the 42 USC 603 note. case of calendar quarters commencing on or after January 1, 1981. 42 USC 657.

ACCESS TO WAGE INFORMATION FOR PURPOSES OP CARRYING OUT STATE PLANS FOR CHILD SUPPORT 26 USC 6103.

SEC. 408. (a)(1) Subsection (1) of section 6103 of the Internal Revenue C!ode of 1954 (relating to disclosure of returns and return information for purposes other than tax administration) is amended by adding at the end thereof the following new paragraph: "(7) DISCLOSURE OF CERTAIN RETURN INFORMATION BY SOCIAL SECURITY ADMINISTRATION TO STATE AND LOCAL CHILD SUPPORT ENFORCEMENT AGENCIES.—

26 USC 1402. 26 USC 3121, 3401.

"ehild support obligations."

42 USC 654. 42 USC 651.

"(A) IN GENERAL.—Upon written request, the Commissioner of Social Security shall disclose directly to officers and employees of a State or local child support enforcement agency return information from returns with respect to net earnings from self-employment (as defined in section 1402), wages (as defined in section 3121(a) or 3401(a)), and payments of retirement income which have been disclosed to the Social Security Administration as provided by paragraph (1) or (5) of this subsection. "(B) RESTRICTION ON DISCLOSURE.—The Commissioner of Social Security shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations. For purposes of the preceding sentence, the term 'child support obligations' only includes obligations which are being enforced pursuant to a plan described in section 454 of the Social Security Act which has been approved by the Secretary of Health and Human Services under part D of title IV of such Act. "(C) STATE OR LOCAL CHILD SUPPORT ENFORCEMENT

26 USC 6103.

Effective date. 26 USC 6103 note. 42 USC 503.

AGENCY.—For purposes of this paragraph, the term 'State or local child support enforcement agency' means any agency of a State or political subdivision thereof operating pursuant to a plan described in subparagraph (B)." (2)(A) Subparagraph (A) of section 6103(p)(3) of such Code (relating to records of inspection and disclosure) is amended by striking out "aXD or (4)(B) or (5)" and inserting in lieu thereof "aXD, (4)(B), (5), or (7)". (B) Paragraph (4) of section 6103(p) of such Code (relating to safi^uards) is amended by striking out "(1)(3) or (6)" in so much of such paragraph as precedes subparagraph (A) thereof and inserting in lieu thereof "aX3), (6), or (7)". (C) Qause (i) of section 6103(p)(4)(F) of such Code is amended by striking out "0X6)" and inserting in lieu thereof "aX6) or (7). (D) The first sentence of paragraph (2) of section 7213(a) of such Code is amended by striking out "subsection (d), (1)(6), or (m)(4)(B)" and inserting in lieu thereof "subsection (d), (1)(6) or (7), or (m)(4)(B)". (3) The amendments made by this subsection shall take effect on the date of the enactment of this Act. 0>X1) Section 303 of the Social Security Act is amended by adding at the end thereof the following new subsection:

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