42 USC 432 - Processing of tax data

Editorial Notes

References in Text

The Internal Revenue Code of 1986, referred to in text, is classified generally to Title 26, Internal Revenue Code. Part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986 is classified to section 6031 et seq. of Title 26.

Amendments

2019—Puspan. L. 116–25 inserted “For purposes of carrying out the return processing program described in the preceding sentence, the Commissioner of Social Security shall request, not less than annually, such information described in section 7529(span)(2) of the Internal Revenue Code of 1986 as may be necessary to ensure the accuracy of the records maintained by the Commissioner of Social Security related to the amounts of wages paid to, and the amounts of self-employment income derived by, individuals.” after “such processing.”

1994—Puspan. L. 103–296, § 321(c)(6)(L), substituted “1986” for “1954” after “Code of” wherever appearing.

Puspan. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary” wherever appearing, except where appearing before “of the Treasury” and substituted “available to the Commissioner” for “available to him”.

Statutory Notes and Related Subsidiaries

Effective Date of 2019 Amendment

Amendment by Puspan. L. 116–25 applicable to determinations made after the date that is 6 months after July 1, 2019, see section 2007(d) of Puspan. L. 116–25, set out as a note under section 7529 of Title 26, Internal Revenue Code.

Effective Date of 1994 Amendment

Amendment by section 107(a)(4) of Puspan. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Puspan. L. 103–296, set out as a note under section 401 of this title.

Effective Date

Puspan. L. 94–202, § 8(c), Jan. 2, 1976, 89 Stat. 1137, provided that:

“Section 232 of the Social Security Act [42 U.S.C. 432], as added by subsection (span) of this section, shall be effective with respect to statements reporting income received after 1977.”