31 USC 7701(c)(1)

Page 549

TITLE 31—MONEY AND FINANCE

and controlled by socially and economically disadvantaged 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, provided that: ‘‘Not later than 3 years after the date of enactment 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 reported 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 contracts, 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 responsibilities 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 ‘‘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.
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

§ 7701

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—
(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

§ 9101

TITLE 31—MONEY AND FINANCE

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, 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

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 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.
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.

Page 550

(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 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 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 United States International Development Finance Corporation.
(I) the Pennsylvania Avenue Development
Corporation.
(J) the Pension Benefit Guaranty Corporation.
(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 Administration Fund.
(M) the Tennessee Valley Authority.
(N) the Panama Canal Commission.
(O) the Millennium Challenge Corporation.
(P) the International Clean Energy Foundation.
(Pub. L. 97–258, §§ 1, 2(l)(1), Sept. 13, 1982, 96 Stat.
1041, 1062; Pub. L. 97–452, § 1(26), Jan. 12, 1983, 96
Stat. 2478; Pub. L. 100–86, title III, § 303, Aug. 10,
1987, 101 Stat. 597; Pub. L. 101–73, title III,
§ 307(e), title V, §§ 501(d), 511(b)(1), Aug. 9, 1989,
103 Stat. 353, 394, 406; Pub. L. 102–486, title IX,
§ 902(b), Oct. 24, 1992, 106 Stat. 2944; Pub. L.
103–82, title II, § 202(e)(1), Sept. 21, 1993, 107 Stat.
888; Pub. L. 103–272, § 4(f)(1)(Z), July 5, 1994, 108
Stat. 1363; Pub. L. 103–325, title I, § 104(e), Sept.
23, 1994, 108 Stat. 2168; Pub. L. 104–106, div. C,
title XXXV, § 3530, Feb. 10, 1996, 110 Stat. 642;
Pub. L. 104–127, title VII, § 722(b), Apr. 4, 1996, 110
Stat. 1115; Pub. L. 104–134, title III, § 3117(a), Apr.
26, 1996, 110 Stat. 1321–350; Pub. L. 104–287, § 4(2),
Oct. 11, 1996, 110 Stat. 3388; Pub. L. 105–134, title
IV, § 415(d)(2), Dec. 2, 1997, 111 Stat. 2590; Pub. L.
107–171, title VI, § 6201(d)(6), May 13, 2002, 116
Stat. 419; Pub. L. 108–199, div. D, title VI,
§ 614(e)(2), Jan. 23, 2004, 118 Stat. 223; Pub. L.
110–140, title IX, § 925(c)(2), Dec. 19, 2007, 121 Stat.
1737; Pub. L. 115–254, div. F, title VI, § 1470(u),
Oct. 5, 2018, 132 Stat. 3519; Pub. L. 115–334, title