PUBLIC LAW 103-322—SEPT. 13, 1994 108 STAT. 1833 "(A) any Federal criminal offense involving a controlled substance, "(B) racketeering (as defined in section 1951, 1952, or 1955 of title 18, United States Code), "(C) money laundering (as defined in section 1956 or 1957 of such title), and "(D) any State criminal offense substantially similar to an offense described in subparagraph (A), (B), or (C). "(4) INFORMATION TO FEDERAL PROSECUTORS.— Each clerk required to include on a return under paragraph (1) the information described in paragraph (2)(B) with respect to an individual described in paragraph (2)(B)(i)(I) shall furnish (at such time as the Secretary may by regulations prescribe) a written statement showing such information to the United States Attorney for the jurisdiction in which such individual resides and the jurisdiction in which the specified criminal offense occurred. "(5) INFORMATION TO PAYORS OF BAIL.— Each clerk required to make a return under paragraph (1) shall furnish (at such time as the Secretary may by regulations prescribe) to each person whose name is required to be set forth in such return by reason of paragraph (2)(B)(i)(II) a written statement showing— "(A) the name and address of the clerk's office required to make the return, and "(B) the aggregate amount of cash described in paragraph (1) received by such clerk.". (b) CONFORMING AMENDMENTS.— (1) Clause (iv) of section 6724(d)(1)(B) of the Internal Revenue Code of 1986 is amended to read as follows: 26 USC 6724. "(iv) section 60501(a) or (g)(1) (relating to cash received in trade or business, etc.),". (2) Subparagraph (K) of section 6724(d)(2) of the Internal Revenue Code of 1986 is amended to read as follows: "(K) section 60501(e) or paragraph (4) or (5) of section 26 USC 60501. 60501(g) (relating to cash received in trade or business, etc.),". (3) The heading for section 60501 of the Internal Revenue Code of 1986 is amended by striking "BUSINESS" and inserting "BUSINESS, ETC.". (4) The table of sections for subpart B of part III of subchapter A of chapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by striking "business" and inserting 'Tausiness, etc." in the item relating to section 60501. (c) REGULATIONS.—The Secretary of the Treasury or the Sec- 26 USC 60501 retary's delegate shall prescribe temporary regulations under the ^°^- amendments made by this section within 90 days after the date of enactment of this Act. (d) EFFECTIVE DATE.—The amendments made by this section 26 USC 60501 shall take effect on the 60th day after the date on which the ^°^- temporary regulations are prescribed under subsection (c). SEC. 20416. CIVIL RIGHTS OF INSTITUTIONALIZED PERSONS. (a) EXHAUSTION OF ADMINISTRATIVE REMEDIES. —Section 7 of the Civil Rights of Institutionalized Persons Act (42 U.S.C. 1997e) is amended— (1) in subsection (a)—
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