COLLECTION OF PAST-DUE, LEGALLY ENFORCEABLE STATE DEBTS.

SEC. 801. COLLECTION OF PAST-DUE, LEGALLY ENFORCEABLE STATE DEBTS. (a) [26 U.S.C. 6402] Unemployment Compensation Debts.—Section 6402(f) of the Internal Revenue Code of 1986 is amended— (1) in the heading, by striking “Resulting From Fraud”; (2) by striking paragraphs (3) and (8) and redesignating paragraphs (4) through (7) as paragraphs (3) through (6), respectively; (3) in paragraph (3), as so redesignated— (A) in subparagraph (A), by striking “by certified mail with return receipt”; (B) in subparagraph (B), by striking “due to fraud” and inserting “is not a covered unemployment compensation debt”; (C) in subparagraph (C), by striking “due to fraud” and inserting “ is not a covered unemployment compensation debt”; and (4) in paragraph (4), as so redesignated— (A) in subparagraph (A)— (i) by inserting “or the person’s failure to report earnings” after “due to fraud”; and (ii) by striking “for not more than 10 years”; and (B) in subparagraph (B)— (i) by striking “due to fraud”; and (ii) by striking “for not more than 10 years”. (b) [26 U.S.C. 6402 note] Effective Date.—The amendments made by this section shall apply to refunds payable under section 6402 of the Internal Revenue Code of 1986 on or after the date of the enactment of this Act.