EXPANDED SSA RECORDS FOR TAX ENFORCEMENT.

SEC. 1090. EXPANDED SSA RECORDS FOR TAX ENFORCEMENT. (a) Expansion of Coordinated Enforcement Efforts of IRS and HHS Office of Child Support Enforcement.— (1) State reporting of ssn of child.—Section 454A(e)(4)(D) of the Social Security Act (42 U.S.C. 654a(e)(4)(D)) is amended by striking “the birth date of any child” and inserting “the birth date and, beginning not later than October 1, 1999, the social security number, of any child”. (2) Federal case registry of child support orders.—Section 453(h) of such Act (42 U.S.C. 653(h)) is amended— (A) in paragraph (2), by adding at the end the following: “Beginning not later than October 1, 1999, the information referred to in paragraph (1) shall include the names and social security numbers of the children of such individuals.”; and (B) by adding at the end the following: “(3) Administration of federal tax laws.—The Secretary of the Treasury shall have access to the information described in paragraph (2) for the purpose of administering those sections of the Internal Revenue Code of 1986 which grant tax benefits based on support or residence of children.”. (3) Coordination between secretaries.—The Secretary of the Treasury and the Secretary of Health and Human Services shall consult regarding the implementation issues resulting from the amendments made by this subsection, including interim deadlines for States that may be able before October 1, 1999, to provide the data required by such amendments. The Secretaries shall report to Congress on the results of such consultation.111 STAT. 962 (4) Effective date.—The amendments made by this subsection shall take effect on October 1, 1998. (b) Required Submission of SSN’s on Applications.— (1) In general.—Section 205(c)(2) of the Social Security Act (42 U.S.C. 405(c)(2)) is amended— (A) in subparagraph (B)(ii), by adding at the end the following new sentence: “With respect to an application for a social security account number for an individual who has not attained the age of 18 before such application, such evidence shall include the information described in subparagraph (C)(ii).”, (B) in the second sentence of subparagraph (C)(ii), insert “the Commissioner of Social Security and” after “available to”, and (C) by adding at the end the following new subparagraph: “(H) The Commissioner of Social Security shall share with the Secretary of the Treasury the information obtained by the Commissioner pursuant to the second sentence of subparagraph (B)(ii) and to subparagraph (C)(ii) for the purpose of administering those sections of the Internal Revenue Code of 1986 which grant tax benefits based on support or residence of children.”. (2) Effective dates.— (A) The amendment made by paragraph (1)(A) shall apply to applications made after the date which is 180 days after the date of the enactment of this Act. (B) The amendments made by subparagraphs (B) and (C) of paragraph (1) shall apply to information obtained on, before, or after the date of the enactment of this Act.