31 U.s.c. § 7701

Page 467

§ 7701

TITLE 31—MONEY AND FINANCE

1996—Pub. L. 104–156 reenacted section catchline
without change and amended text generally, substituting present provisions for similar provisions relating to
regulations, including implementation guidelines for
regulations, criteria for determining appropriate
charges to programs of Federal financial assistance for
cost of audits, and guidelines to ensure that small business concerns and business concerns owned and controlled by socially and economically disadvantaged individuals have opportunity to participate in contracts
awarded to fulfill audit requirements of this chapter.
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.
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 contracts, grants, or other Federal assistance programs.’’

§ 7506. Monitoring responsibilities of the Comptroller General
(a) The Comptroller General shall review provisions requiring financial audits of non-Federal
entities that receive Federal awards that are
contained in bills and resolutions reported by
the committees of the Senate and the House of
Representatives.
(b) If the Comptroller General determines that
a bill or resolution contains provisions that are
inconsistent with the requirements of this chapter, the Comptroller General shall, at the earliest practicable date, notify in writing—
(1) the committee that reported such bill or
resolution; and
(2)(A) the Committee on Governmental Affairs of the Senate (in the case of a bill or resolution reported by a committee of the Senate); or
(B) the Committee on Government Reform
and Oversight of the House of Representatives
(in the case of a bill or resolution reported by
a committee of the House of Representatives).
(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.)
AMENDMENTS
1996—Pub. L. 104–156 reenacted section catchline
without change and amended text generally. Prior to
amendment, text read as follows: ‘‘The Comptroller
General shall review provisions requiring financial or
financial and compliance audits of recipients of Federal
assistance that are contained in bills and resolutions
reported by the committees of the Senate and the
House of Representatives. If the Comptroller General
determines that a bill or resolution contains provisions
that are inconsistent with the requirements of this
chapter, the Comptroller General shall, at the earliest
practicable date, notify in writing—
‘‘(1) the committee that reported such bill or resolution; and
‘‘(2)(A) the Committee on Governmental Affairs of
the Senate (in the case of a bill or resolution reported
by a committee of the Senate); or
‘‘(B) the Committee on Government Operations of
the House of Representatives (in the case of a bill or
resolution reported by a committee of the House of
Representatives).’’

CHANGE OF NAME
Committee on Governmental Affairs of Senate
changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by
Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
Committee on Government Reform and Oversight of
House of Representatives changed to Committee on
Government Reform of House of Representatives by
House Resolution No. 5, One Hundred Sixth Congress,
Jan. 6, 1999. Committee on Government Reform of
House of Representatives changed to Committee on
Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred
Tenth Congress, Jan. 5, 2007.

§ 7507. 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; amended Pub. L. 104–156, § 2, July 5, 1996, 110
Stat. 1404.)
AMENDMENTS
1996—Pub. L. 104–156 struck out ‘‘; report’’ after ‘‘Effective 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 annually 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.
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 amended by substituting ‘‘ACCESS TO INFORMATION FOR
DEBT COLLECTION’’ for ‘‘LOAN REQUIREMENTS’’,
was executed by making the substitution in the chapter title of chapter 77 of subtitle V of this title, to reflect 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 included Federal loan program shall require a person applying for a loan under the program to
provide that person’s taxpayer identifying number.
(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—

§ 9101

TITLE 31—MONEY AND FINANCE

(A) a lender or servicer in a Federal guaranteed or insured loan program administered by
the agency;
(B) an applicant for, or recipient of, a Federal 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 agency, 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 required to furnish a taxpayer identifying number
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 debtor 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 employers, taxpayer identifying numbers, addresses (including 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.)
REFERENCES IN TEXT
Section 6103 of the Internal Revenue Code of 1986, referred to in subsecs. (a)(1) and (d), is classified to section 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.

91.
93.
95.
97.

Sec.

Government Corporations ................
Sureties and Surety Bonds ...............
Government Pension Plan Protection ......................................................
Miscellaneous .......................................

9101
9301
9501
9701

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

Page 468

chapters for subtitle VI of this title be amended by inserting a new item for chapter 77 ‘‘Access to information 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.
9102.
9103.
9104.
9105.
9106.
9107.
9108.
9109.
9110.

Definitions.
Establishing and acquiring corporations.
Budgets of wholly owned Government corporations.
Congressional action on budgets of wholly
owned Government corporations.
Audits.
Management reports.
Accounts.
Obligations.
Exclusion of a wholly owned Government corporation from this chapter.
Standards for depository institutions holding
securities of a Government-sponsored corporation for customers.
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 corporation’’ means—
(A) the Central Bank for Cooperatives.
(B) the Federal Deposit Insurance Corporation.
(C) the Federal Home Loan Banks.
(D) the Federal Intermediate Credit
Banks.
(E) the Federal Land Banks.
(F) the National Credit Union Administration Central Liquidity Facility.
(G) the Regional Banks for Cooperatives.
(H) the Rural Telephone Bank when the
ownership, control, and operation of the
Bank are converted under section 410(a) of
the Rural Electrification Act of 1936 (7
U.S.C. 950(a)).
(I) the Financing Corporation.
(J) the Resolution Trust Corporation.
(K) the Resolution Funding Corporation.
(3) ‘‘wholly owned Government corporation’’
means—
(A) the Commodity Credit Corporation.
(B) the Community Development Financial Institutions Fund.
(C) the Export-Import Bank of the United
States.
(D) the Federal Crop Insurance Corporation.
(E) Federal Prison Industries, Incorporated.
(F) the Corporation for National and Community Service.
(G) the Government National Mortgage
Association.
(H) the Overseas Private Investment Corporation.