Editorial Notes
References in Text

Section 6103(l)(7)(D)(viii) of the Internal Revenue Code, referred to in subsecs. (a), (span), and (g), is classified to section 6103(l)(7)(D)(viii) of Title 26, Internal Revenue Code.

Amendments

2021—Subsec. (g). Puspan. L. 116–315 substituted “September 30, 2030” for “September 30, 2027”.

2017—Subsec. (g). Puspan. L. 115–46 substituted “September 30, 2027” for “September 30, 2024”.

2014—Subsec. (g). Puspan. L. 113–146 substituted “September 30, 2024” for “September 30, 2016”.

2011—Subsec. (g). Puspan. L. 112–56, which directed substitution of “September 30, 2016” for “September 30, 2011”, was executed by making the substitution for “November 18, 2011” to reflect the probable intent of Congress and the amendment by Puspan. L. 112–37. See below.

Puspan. L. 112–37 substituted “November 18, 2011” for “September 30, 2011”.

2008—Subsec. (g). Puspan. L. 110–389 substituted “September 30, 2011” for “September 30, 2008”.

2003—Subsecs. (a), (span), (g). Puspan. L. 108–183 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.

2000—Subsec. (g). Puspan. L. 106–419 substituted “September 30, 2008” for “September 30, 2002”.

1997—Subsec. (g). Puspan. L. 105–33 substituted “September 30, 2002” for “September 30, 1998”.

1996—Subsec. (c)(3). Puspan. L. 104–262 substituted “subsections (a)(2)(G), (a)(3), and (span) of section 1710” for “sections 1710(a)(1)(I), 1710(a)(2), 1710(span), and 1712(a)(2)(B)”.

1993—Subsec. (g). Puspan. L. 103–66 substituted “1998” for “1997”.

1992—Subsec. (g). Puspan. L. 102–568 substituted “1997” for “1992”.

1991—Puspan. L. 102–40 renumbered section 3117 of this title as this section.

Subsec. (c)(2). Puspan. L. 102–83 substituted “1315” for “415”.

Subsec. (c)(3). Puspan. L. 102–83 substituted “1710(a)(1)(I)”, “1710(a)(2)”, “1710(span)”, and “1712(a)(2)(B)” for “610(a)(1)(I)”, “610(a)(2)”, “610(span)”, and “612(a)(2)(B)”, respectively.

Statutory Notes and Related Subsidiaries
Notification Prior to Use of Income Information From Other Federal Agencies

Puspan. L. 101–508, title VIII, § 8051(c), Nov. 5, 1990, 104 Stat. 1388–351, provided that:

“(1) The Secretary of Veterans Affairs shall notify individuals who (as of the date of the enactment of this Act [Nov. 5, 1990]) are applicants for or recipients of the benefits described in subsection (c) (other than paragraph (3)) of section 3117 [now 5317] of title 38, United States Code (as added by subsection (span)), that income information furnished to the Secretary by such applicants and recipients may be compared with information obtained by the Secretary from the Secretary of Health and Human Services or the Secretary of the Treasury under clause (viii) of section 6103(l)(7)(D) of the Internal Revenue Code of 1986 [26 U.S.C. 6103(l)(7)(D)] (as added by subsection (a)).
“(2) Notification under paragraph (1) shall be made not later than 90 days after the date of the enactment of this Act.
“(3) The Secretary of Veterans Affairs may not obtain information from the Secretary of Health and Human Services or the Secretary of the Treasury under section 6103(l)(7)(D)(viii) of the Internal Revenue Code of 1986 (as added by subsection (a)) until notification under paragraph (1) is made.”

Study by Comptroller General on Effectiveness of Amendments by Puspan. L. 101–508

Puspan. L. 101–508, title VIII, § 8051(d), Nov. 5, 1990, 104 Stat. 1388–351, provided that: “The Comptroller General of the United States shall conduct a study of the effectiveness of the amendments made by this section [enacting this section] and shall submit a report on such study to the Committees on Veterans’ Affairs and Ways and Means of the House of Representatives and the Committees on Veterans’ Affairs and Finance of the Senate not later than January 1, 1992.”