TEMPORARY EXTENSION OF PROVISIONS RELATING TO COLLECTION OF NONTAX DEBTS OWED TO FEDERAL AGENCIES.

SEC. 701. TEMPORARY EXTENSION OF PROVISIONS RELATING TO COLLECTION OF NONTAX DEBTS OWED TO FEDERAL AGENCIES. (a) General Rule.— Subsection (c) of section 2653 of the Deficit Reduction Act of 1984 is amended by striking “before July 1, 1988” and inserting “on or before January 10, 1994”. (b) Coordination of Disclosure Provisions.— (1) In general.— Paragraph (10) of section 6103(1) of the Internal Revenue Code of 1986 (relating to disclosure of certain information to agencies requesting a reduction under section 6402(c) or 6402(d)) is amended to read as follows: “(10) Disclosure of certain information to agencies requesting a reduction under section 6402(c) or 6402(d).— “(A) Return information from internal revenue service.— The Secretary may, upon receiving a written request, disclose to officers and employees of any agency seeking a reduction under subsection (c) or (d) of section 6402— “(i) taxpayer identity information with respect to the taxpayer against whom such a reduction was made or not made and with respect to any other person filing a joint return with such taxpayer, “(ii) the fact that a reduction has been made or has not been made under such subsection with respect to such taxpayer, “(iii) the amount of such reduction, “(iv) whether such taxpayer filed a joint return, and “(v) the fact that a payment was made (and the amount of the payment) to the spouse of the taxpayer on the basis of a joint return. 102 STAT. 2426 “(B) Restriction on use of disclosed information.— Any officers and employees of an agency receiving return information under subparagraph (A) shall use such information only for the purposes of, and to the extent necessary in, establishing appropriate agency records, locating any person with respect to whom a reduction under subsection (c) or (d) of section 6402 is sought for purposes of collecting the debt with respect to which the reduction is sought, or in the defense of any litigation or administrative procedure ensuing from a reduction made under subsection (c) or (d) of section 6402.” (2) Conforming amendments.— (A) Subsection (1) of section 6103 of such Code is amended by striking paragraph (11) and by redesignating paragraph (12) as paragraph (11). (B) Paragraphs (3)(A) and (4) of section 6103(p) of such Code are each amended by striking “(10), (11), or (12)” each place it appears and inserting “(10), or (11)”. (C) Paragraph (2) of section 7213(a) of such Code is amended by striking “(9), (10), or (11)” and inserting “(9), or (10)”. (3) Effective dates.— (A) In general.— The amendments made by this subsection shall take effect on the date of the enactment of this Act. (B) Special rule.— Nothing in section 2653(c) of the Deficit Reduction Act of 1984 shall be construed to limit the application of paragraph (10) of section 6103(1) of the Internal Revenue Code of 1986 (as amended by this subsection).