PUBLIC LAW 104-193—AUG. 22, 1996
110 STAT. 2173
ments in such State by the same percentage as the State has
reduced the AFDC or State program payment.".
(1) The Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.)
is amended—
(1) in section 51(d)(9) (26 U.S.C. 51(d)(9)), by striking all
that follows "agency as" and inserting "being eligible for financial assistance under part A of title IV of the Social Security
Act and as having continually received such financial assistance
during the 90-day period which immediately precedes the date
on wMch such individual is hired by the employer.";
(2) in section 3304(a)(16) (26 U.S.C. 3304(a)(16)), by striking "eligibility for aid or services," and all that follows through
"children approved" and inserting "eligibility for assistance,
or the amount of such assistance, under a State program
funded";
(3) in section 6103(l)(7)(D)(i) (26 U.S.C. 6103(l)(7)(D)(i)),
by striking "aid to families with dependent children provided
under a State plan approved" and inserting "a State program
funded";
(4) in section 6103(1)(10) (26 U.S.C. 6103(1)(10))—
(A) by striking "(c) or (d)" each place it appears and
inserting "(c), (d), or (e)"; and
(B) by adding at the end of subparagraph (B) the
following new sentence: "Any return information disclosed
with respect to section 6402(e) shall only be disclosed to
officers and employees of the State agency requesting such
information.";
(5) in section 6103(p)(4) (26 U.S.C. 6103(p)(4)), in the
matter preceding subparagraph (A)—
(A) by striking "(5), (10)" and inserting "(5)"; and
(B) by striking "(9), or (12)" and inserting "(9), (10),
or (12)";
(6) in section 6334(a)(ll)(A) (26 U.S.C. 6334(a)(ll)(A)), by
striking "(relating to aid to families with dependent children)";
(7) in section 6402 (26 U.S.C. 6402)—
(A) in subsection (a), by striking "(c) and (d)" and
inserting "(c), (d), and (e)";
(B) by redesignating subsections (e) through (i) as subsections if) through (]•), respectively; and
(C) by inserting after subsection (d) the following:
"(e) COLLECTION OF OVERPAYMENTS UNDER TITLE IV-A OF THE
SOCIAL SECURITY ACT. —The amount of any overpayment to be
refunded to the person making the overpayment shall be reduced
(after reductions pursuant to subsections (c) and (d), but before
a credit against future liability for an internal revenue tax) in
accordance with section 405(e) of the Social Security Act (concerning
recovery of overpayments to individuals under State plans approved
under part A of title IV of such Act)."; and
(8) in section 7523(b)(3)(C) (26 U.S.C. 7523(b)(3)(C)), by
striking "aid to families with dependent children" and inserting
"assistance under a State program funded under part A of
title rV of the Social Security Act".
(m) Section 3(b) of the Wagner-Peyser Act (29 U.S.C. 49b(b))
is amended by striking "State plan approved under part A of title
rV" and inserting "State program funded under part A of
title IV".
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