
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 42USC432]

 
                 TITLE 42--THE PUBLIC HEALTH AND WELFARE
 
                       CHAPTER 7--SOCIAL SECURITY
 
  SUBCHAPTER II--FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE 
                                BENEFITS
 
Sec. 432. Processing of tax data

    The Secretary of the Treasury shall make available information 
returns filed pursuant to part III of subchapter A of chapter 61 of 
subtitle F of the Internal Revenue Code of 1986, to the Commissioner of 
Social Security for the purposes of this subchapter and subchapter XI of 
this chapter. The Commissioner of Social Security and the Secretary of 
the Treasury are authorized to enter into an agreement for the 
processing by the Commissioner of Social Security of information 
contained in returns filed pursuant to part III of subchapter A of 
chapter 61 of subtitle F of the Internal Revenue Code of 1986. 
Notwithstanding the provisions of section 6103(a) of the Internal 
Revenue Code of 1986, the Secretary of the Treasury shall make available 
to the Commissioner of Social Security such documents as may be agreed 
upon as being necessary for purposes of such processing. The 
Commissioner of Social Security shall process any withholding tax 
statements or other documents made available to the Commissioner by the 
Secretary of the Treasury pursuant to this section. Any agreement made 
pursuant to this section shall remain in full force and effect until 
modified or otherwise changed by mutual agreement of the Commissioner of 
Social Security and the Secretary of the Treasury.

(Aug. 14, 1935, ch. 531, title II, Sec. 232, as added Pub. L. 94-202, 
Sec. 8(b), Jan. 2, 1976, 89 Stat. 1137; amended Pub. L. 103-296, title 
I, Sec. 107(a)(4), title III, Sec. 321(c)(6)(L), Aug. 15, 1994, 108 
Stat. 1478, 1538.)

                       References in Text

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


                               Amendments

    1994--Pub. L. 103-296, Sec. 321(c)(6)(L), substituted ``1986'' for 
``1954'' after ``Code of'' wherever appearing.
    Pub. L. 103-296, Sec. 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''.


                    Effective Date of 1994 Amendment

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


                             Effective Date

    Section 8(c) of Pub. L. 94-202 provided that: ``Section 232 of the 
Social Security Act [this section], as added by subsection (b) of this 
section, shall be effective with respect to statements reporting income 
received after 1977.''

                  Section Referred to in Other Sections

    This section is referred to in section 401 of this title; title 26 
section 6103.
