31 U.S.C. § 7506 — Effective date

Page 571 TITLE 31—MONEY AND FINANCE § 7701 reported in an electronic form in accordance with the data standards established under chap- ter 64. (Added Pub. L. 98–502, § 2(a), Oct. 19, 1984, 98 Stat. 2333; amended Pub. L. 104–156, § 2, July 5, 1996, 110 Stat. 1403; Pub. L. 105–135, title VI, § 604(e)(3), Dec. 2, 1997, 111 Stat. 2634; Pub. L. 116–103, § 5(a)(2), Dec. 30, 2019, 133 Stat. 3270.) Editorial Notes AMENDMENTS 2019—Subsec. (d). Pub. L. 116–103 added subsec. (d). 1997—Subsec. (c). Pub. L. 105–135 substituted ‘‘small business concerns, qualified HUBZone small business concerns, and’’ for ‘‘small business concerns and’’. 1996—Pub. L. 104–156 reenacted section catchline without change and amended text generally, sub- stituting present provisions for similar provisions re- lating to regulations, including implementation guide- lines for regulations, criteria for determining appro- priate charges to programs of Federal financial assist- ance for cost of audits, and guidelines to ensure that small business concerns and business concerns owned and controlled by socially and economically disadvan- taged individuals have opportunity to participate in contracts awarded to fulfill audit requirements of this chapter. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–135 effective Oct. 1, 1997, see section 3 of Pub. L. 105–135, set out as a note under section 631 of Title 15, Commerce and Trade. GUIDANCE Pub. L. 116–103, § 5(b), Dec. 30, 2019, 133 Stat. 3270, pro- vided that: ‘‘Not later than 3 years after the date of en- actment of this Act [Dec. 30, 2019], the Director [of the Office of Management and Budget] shall issue guidance requiring audit-related information reported under chapter 75 of title 31, United States Code, to be re- ported in an electronic form consistent with the data standards established under chapter 64 of that title, as added by section 4(a) of this Act.’’ GUIDELINES FOR ACCEPTANCE OF AUDITS BY STATE AND LOCAL GOVERNMENTS RECEIVING FEDERAL ASSISTANCE Pub. L. 104–201, div. A, title VIII, § 808(c), Sept. 23, 1996, 110 Stat. 2607, provided that: ‘‘The Director of the Office of Management and Budget shall issue guidelines to ensure that an audit of indirect costs performed by the Federal Government is accepted by State and local governments that receive Federal funds under con- tracts, grants, or other Federal assistance programs.’’ § 7506. Effective date This chapter shall apply to any non-Federal entity with respect to any of its fiscal years which begin after June 30, 1996. (Added Pub. L. 98–502, § 2(a), Oct. 19, 1984, 98 Stat. 2334, § 7507; amended Pub. L. 104–156, § 2, July 5, 1996, 110 Stat. 1404; renumbered § 7506, Pub. L. 114–301, § 2(a)(1)(B), Dec. 16, 2016, 130 Stat. 1514.) Editorial Notes PRIOR PROVISIONS A prior section 7506, added Pub. L. 98–502, § 2(a), Oct. 19, 1984, 98 Stat. 2333; amended Pub. L. 104–156, § 2, July 5, 1996, 110 Stat. 1403, related to the monitoring respon- sibilities of the Comptroller General, prior to repeal by Pub. L. 114–301, § 2(a)(1)(A), Dec. 16, 2016, 130 Stat. 1514. AMENDMENTS 2016—Pub. L. 114–301 renumbered section 7507 of this title as this section. 1996—Pub. L. 104–156 struck out ‘‘; report’’ after ‘‘Ef- fective date’’ in section catchline and amended text generally. Prior to amendment, text read as follows: ‘‘(a) This chapter shall apply to any State or local government with respect to any of its fiscal years which begin after December 31, 1984. ‘‘(b) The Director, on or before May 1, 1987, and annu- ally thereafter, shall submit to each House of Congress a report on operations under this chapter. Each such report shall specifically identify each Federal agency or State or local government which is failing to comply with this chapter.’’ CHAPTER 77—ACCESS TO INFORMATION FOR DEBT COLLECTION Sec. 7701. Taxpayer identifying number. Editorial Notes AMENDMENTS 1996—Pub. L. 104–134, title III, § 31001(i)(3)(A), Apr. 26, 1996, 110 Stat. 1321–365, which directed that the chapter title to chapter 77 of subtitle VI of this title be amend- ed by substituting ‘‘ACCESS TO INFORMATION FOR DEBT COLLECTION’’ for ‘‘LOAN REQUIREMENTS’’, was executed by making the substitution in the chap- ter title of chapter 77 of subtitle V of this title, to re- flect the probable intent of Congress. § 7701. Taxpayer identifying number (a) In this section— (1) ‘‘included Federal loan program’’ has the same meaning given that term in section 6103(l)(3)(C) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(l)(3)(C)). (2) ‘‘taxpayer identifying number’’ means the identifying number required under section 6109 of the Internal Revenue Code of 1986 (26 U.S.C. 6109). (b) The head of an agency administering an in- cluded Federal loan program shall require a per- son applying for a loan under the program to provide that person’s taxpayer identifying num- ber. (c)(1) The head of each Federal agency shall require each person doing business with that agency to furnish to that agency such person’s taxpayer identifying number. (2) For purposes of this subsection, a person shall be considered to be doing business with a Federal agency if the person is— (A) a lender or servicer in a Federal guaran- teed or insured loan program administered by the agency; (B) an applicant for, or recipient of, a Fed- eral license, permit, right-of-way, grant, or benefit payment administered by the agency or insurance administered by the agency; (C) a contractor of the agency; (D) assessed a fine, fee, royalty or penalty by the agency; and (E) in a relationship with the agency that may give rise to a receivable due to that agen- cy, such as a partner of a borrower in or a guarantor of a Federal direct or insured loan administered by the agency. (3) Each agency shall disclose to a person re- quired to furnish a taxpayer identifying number