§ 432. Processing of tax data

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1935

   Combined Old-Age, Survivors, and Disability Insurance-Income Tax Reporting Amendments of 1975

   Pub. L. 94–202 § 8(b) · 89 Stat. 1135

   Enacted · 42 U.S.C. § 432

   Aug. 14, 1935, ch. 531, title II, § 232, as added Pub. L. 94–202, § 8(b), Jan. 2, 1976, 89 Stat. 1137

   Source evidence

   Code source credit
   Aug. 14, 1935, ch. 531, title II, § 232, as added Pub. L. 94–202, § 8(b), Jan. 2, 1976, 89 Stat. 1137

   Enacted provision · exact public law section
   (b) Title II of the Social Security Act is amended by adding after section 231 the following section: “Sec. 232. “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 1954, to the Secretary 26 USC 6031. 42 USC 1301. for the purposes of this title and title XI. The Secretary and the Secretary of the Treasury are authorized to enter into an agreement for the processing by the Secretary 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 1954. Notwithstanding the provisions of section 6103(a) of the Internal Revenue Code of 1954, the Secretary 26 USC 6103. of the Treasury shall make available to the Secretary such documents as may be agreed upon as being necessary for purposes of such processing. The Secretary shall process any withholding tax statements or other documents made available to him 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 Secretary and the Secretary of the Treasury.”.

2. 1994

   Pub. L. 103–296 § 321(c)(6)(L) · 108 Stat. 1464

   Substituted · 42 U.S.C. § 432

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

   Source evidence

   Code amendment note
   Pub. L. 103–296, § 321(c)(6)(L), substituted “1986” for “1954” after “Code of” wherever appearing.

   Enacted provision · exact public law section
   (L) in section 232 (42 U.S.C. 432), by striking “1954” each place it appears and inserting “1986”.

3. 1994

   Pub. L. 103–296 § 107(a)(4) · 108 Stat. 1464

   1. Substituted · 42 U.S.C. § 432

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

   2. Substituted · 42 U.S.C. § 432

      Pub. L. 103–296, § 107(a)(4), substituted “available to the Commissioner” for “available to him”

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. 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”.

   Enacted provision · exact public law section
   (4) by striking, wherever it appears, each of the following words (but, in the case of any such word only if such word refers to the Secretary of Health and Human Services): “Secretary”, “Secretary’s”, “his”, “him”, “he”, “her”, and “she”, and inserting (in the case of the word “Secretary”) “Commissioner of Social Security”, (in the case of the word “Secretary’s”) “Commissioner’s”, (in the case of the word “his”) “the Commissioner’s”, (in the case of the word “him”) “the Commissioner”, (in the case of the word “her”) “the Commissioner” or “the Commissioner’s”, as may be appropriate, and (in the case of the words “she” or “he”) the Commissioner”,

4. 2019

   Taxpayer First Act

   Pub. L. 116–25 title II § 2007(b)(2) · 133 Stat. 981

   Inserted · 42 U.S.C. § 432

   Pub. 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(b)(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.”

   Source evidence

   Code amendment note
   Pub. 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(b)(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.”

   Enacted provision · exact public law section
   (2) Improvement of effective return processing program with social security administration.— Section 232 of the Social Security Act (42 U.S.C. 432) is amended by inserting after the third sentence the following: “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(b)(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.”.

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

5 of 5 references resolved to an enrolled provision