Page:United States Statutes at Large Volume 106 Part 6.djvu/575

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PUBLIC LAW 102-589—NOV. 10, 1992 106 STAT. 5133 Public Law 102-589 102d Congress An Act To amend the Cash Msuoagement Improvement Act of 1990 to provide adequate Nov. 10, 1992 time for implementation of that Act, and for other purposes. [H.R. 5377] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, Cash SECTION 1. SHORT TITLE. Im^rwement This Act may be cited as the "Cash Management Improvement Amendments of Act Amendments of 1992". 1992. SEC. 2. AMENDMENTS TO THE CASH MANAGEMENT IMPROVEMENT 31 USC 6501 ACT OF 1990. "° The Cash Management Improvement Act of 1990 (Public Law 101-453,104 Stat. 1058) is amended— (1) in section 4(c) (31 U.S.C. 3335 note), by striking 'Tby the date which is 2 years after the date of the enactment of this Act"; (2) in section 5 (31 U.S.C. 6503 note)— (A) in subsection (d)(1), by striking "not later than 2 years after the date of enactment of this Act" and inserting "July 1, 1993 or the first day of a State's fiscal year beginning in 1993, whichever is later"; (B) in subsection (d)(2), by striking "2 years after the date of enactment of this Act" and inserting "on July 1, 1993 or the first day of a State's fiscal year beginning in 1993, whichever is later"; and (C) in subsection (e), by striking "2 years aft«r the date of enactment of this Act" and inserting "on July 1, 1993 or the first day of a State's fiscal year beginning in 1993, whichever is later"; and (3) in section 6 (31 U.S.C. 6503 note), by striking "Four" and inserting "Five". SEC. 3. INTERNAL REVENUE SERVICE TAX REFUND OFFSET. Section 3720A of title 31, United States Code, is amended— (1) by amending subsection (a) to read as follows: "(a) Any Federal agency that is owed a past-due legally enforceable debt (other than any past-due support), including debt administered by a third party acting as an agent for the Federal Government, by a named person shall, in accordance with regulations issued pursuant to suDsections (b) and (d), notify the Secretary of the Treasury at least once a year of the amount of all such debt."; (2) in subsection (b)— (A) in paragraph (3) by striking out "and" at the end thereof; (B) in paragraph (4) by striking out "to obtain payment of such debt." and inserting in lieu thereof "(determined on a government-wide basis) to obtain payment of such debt; and"; and