31 U.S.C. § 7701 — Taxpayer identifying number

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 Page 572 TITLE 31—MONEY AND FINANCE § 9101 under this subsection its intent to use such number for purposes of collecting and reporting on any delinquent amounts arising out of such person’s relationship with the Government. (4) For purposes of this subsection, a person shall not be treated as doing business with a Federal agency solely by reason of being a debt- or under third party claims of the United States. The preceding sentence shall not apply to a debtor owing claims resulting from petroleum pricing violations or owing claims resulting from Federal loan or loan guarantee/insurance programs. (d) Notwithstanding section 552a(b) of title 5, United States Code, creditor agencies to which a delinquent claim is owed, and their agents, may match their debtor records with Department of Health and Human Services, and Department of Labor records to obtain names (including names of employees), name controls, names of employ- ers, taxpayer identifying numbers, addresses (in- cluding addresses of employers), and dates of birth. The preceding sentence shall apply to the disclosure of taxpayer identifying numbers only if such disclosure is not otherwise prohibited by section 6103 of the Internal Revenue Code of 1986. The Department of Health and Human Services, and the Department of Labor shall release that information to creditor agencies and may charge reasonable fees sufficient to pay the costs associated with that release. (Added Pub. L. 103–272, § 4(f)(1)(Y)(i), July 5, 1994, 108 Stat. 1363; amended Pub. L. 104–134, title III, § 31001(i)(1), Apr. 26, 1996, 110 Stat. 1321–364.) Editorial Notes REFERENCES IN TEXT Section 6103 of the Internal Revenue Code of 1986, re- ferred to in subsecs. (a)(1) and (d), is classified to sec- tion 6103 of Title 26, Internal Revenue Code. AMENDMENTS 1996—Subsecs. (c), (d). Pub. L. 104–134 added subsecs. (c) and (d). SUBTITLE VI—MISCELLANEOUS Chap. Sec. 91. Government Corporations ................ 9101 93. Sureties and Surety Bonds ............... 9301 95. Government Pension Plan Protec- tion ...................................................... 9501 97. Miscellaneous ....................................... 9701 Editorial Notes AMENDMENTS 1996—Pub. L. 104–134, title III, § 31001(i)(3)(B), Apr. 26, 1996, 110 Stat. 1321–365, which directed that the table of chapters for subtitle VI of this title be amended by in- serting a new item for chapter 77 ‘‘Access to informa- tion for debt collection’’ before the item for chapter 91, was executed to the table of chapters for subtitle V of this title by substituting ‘‘Access to information for debt collection’’ for ‘‘Loan Requirements’’ in item for chapter 77, to reflect the probable intent of Congress. CHAPTER 91—GOVERNMENT CORPORATIONS Sec. 9101. Definitions. 9102. Establishing and acquiring corporations. Sec. 9103. Budgets of wholly owned Government cor- porations. 9104. Congressional action on budgets of wholly owned Government corporations. 9105. Audits. 9106. Management reports. 9107. Accounts. 9108. Obligations. 9109. Exclusion of a wholly owned Government cor- poration from this chapter. 9110. Standards for depository institutions holding securities of a Government-sponsored cor- poration for customers. Editorial Notes AMENDMENTS 1990—Pub. L. 101–576, title III, § 306(b), Nov. 15, 1990, 104 Stat. 2854, substituted ‘‘Management’’ for ‘‘Audit’’. 1986—Pub. L. 99–571, title II, § 201(b)(2), Oct. 28, 1986, 100 Stat. 3224, added item 9110. § 9101. Definitions In this chapter— (1) ‘‘Government corporation’’ means a mixed-ownership Government corporation and a wholly owned Government corporation. (2) ‘‘mixed-ownership Government corpora- tion’’ means— (A) the Central Bank for Cooperatives. (B) the Federal Deposit Insurance Corpora- tion. (C) the Federal Home Loan Banks. (D) the Federal Intermediate Credit Banks. (E) the Federal Land Banks. (F) the National Credit Union Administra- tion Central Liquidity Facility. (G) the Regional Banks for Cooperatives. (H) the Financing Corporation. (I) the Resolution Trust Corporation. (J) the Resolution Funding Corporation. (3) ‘‘wholly owned Government corporation’’ means— (A) the Commodity Credit Corporation. (B) the Community Development Finan- cial Institutions Fund. (C) the Export-Import Bank of the United States. (D) the Federal Crop Insurance Corpora- tion. (E) Federal Prison Industries, Incor- porated. (F) the Corporation for National and Com- munity Service. (G) the Government National Mortgage Association. (H) the United States International Devel- opment Finance Corporation. (I) the Pennsylvania Avenue Development Corporation. (J) the Pension Benefit Guaranty Corpora- tion. (K) the Great Lakes St. Lawrence Seaway Development Corporation. (L) the Secretary of Housing and Urban Development when carrying out duties and powers related to the Federal Housing Ad- ministration Fund. (M) the Tennessee Valley Authority. (N) the Panama Canal Commission.