108 STAT. 1832 PUBLIC LAW 103-322—SEPT. 13, 1994 (d) CONDITIONS OF PAROLE.—Section 4209(a) of title 18, United States Code, is amended by inserting after the first sentence the following: "In every case, the Commission shall also impose as a condition of parole that the parolee pass a drug test prior to release and refrain from any unlawful use of a controlled substance and submit to at least 2 periodic drug tests (as determined by the Commission) for use of a controlled substance. The condition stated in the preceding sentence may be ameliorated or suspended by the Commission for any individual parolee if it determines that there is good cause for doing so. The results of a drug test administered in accordance with the provisions of the preceding sentence shall be subject to confirmation only if the results are positive, the defendant is subject to possible imprisonment for such failure, and either the defendant denies the accuracy of such test or there is some other reason to question the results of the test. A drug test confirmation shall be a urine drug test confirmed using gas chromatography/mass spectrometry techniques or such test as the Director of the Administrative Office of the United States Courts after consultation with the Secretary of Health and Human Services may determine to be of equivalent accuracy. The Commission shall consider whether the availability of appropriate substance abuse treatment programs, or an individual's current or past participation in such programs, warrants an exception in accordance with United States Sentencing Commission guidelines from the rule of section 4214(f) when considering any action against a defendant who fails a drug test.". SEC. 20415. REPORTING OF CASH RECEIVED BY CRIMINAL COURT CLERKS. (a) IN GENERAL.— Section 60501 of the Internal Revenue Code 26 USC 60501. of 1986 (relating to returns relating to cash received in trade or business) is amended by adding at the end the following new subsection: " (g) CASH RECEIVED BY CRIMINAL COURT CLERKS.— "(1) IN GENERAL.— Every clerk of a Federal or State criminal court who receives more than $10,000 in cash as bail for any individual charged with a specified criminal offense shall make a return described in paragraph (2) (at such time as the Secretary may by regulations prescribe) with respect to the receipt of such bail. "(2) RETURN. —^A return is described in this paragraph if such return— "(A) is in such form as the Secretary may prescribe, and " (B) contains— "(i) the name, address, and TIN of— " (I) the individual charged with the specified criminal offense, and "(II) each person posting the bail (other than a person licensed as a bail bondsman), "(ii) the amount of cash received, "(iii) the date the cash was received, and "(iv) such other information as the Secretary may ^ prescribe. "(3) SPECIFIED CRIMINAL OFFENSE.— For purposes of this subsection, the term 'specified criminal offense' means—
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