# Pub. L. 98-378: changes to the Internal Revenue Code

1984-08-16, 98 Stat. 1322. Source: <https://www.govinfo.gov/link/plaw/98/public/378>.

## Legislative history

- Bill: [H.R. 4325](https://www.congress.gov/bill/98th-congress/house-bill/4325)

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(l)(6)(A)(i): Pub. L. 98–378, § 19(b)(1), inserted “social security account number (or numbers, if the individual involved has more than one such number),”.
- § 6103(l)(8)(A): Pub. L. 98–378, § 19(b)(2), substituted “social security account numbers, net earnings” for “net earnings”.
- § 6103(l)(11): Pub. L. 98–378, § 21(f)(1), added par. (11).
- § 6103(p)(3)(A): Pub. L. 98–378, § 21(f)(2), substituted “(10), or (11)” for “or (10)”.
- § 6103(p)(4): Pub. L. 98–378, § 21(f)(3), substituted “(10), or (11)” for “or (10)” in provisions preceding subpar. (A).
- § 6103(p)(4)(F)(ii): Pub. L. 98–378, § 21(f)(4), substituted “(10), or (11)” for “or (10)”.

## § 6402: Authority to make credits or refunds

- § 6402(c): Pub. L. 98–378, § 21(e)(1), substituted “collecting such support” for “to which such support has been assigned” and inserted provision that a reduction under this subsection shall be applied first to satisfy any past-due support which has been assigned to the State under section 402(a)(26) or 471(a)(17) of the Social Security Act, and shall be applied to satisfy any other past-due support after any other reductions allowed by law (but before a credit against future liability for an internal revenue tax) have been made.
- § 6402(g): Pub. L. 98–378, § 21(e)(2), added subsec. (g). Former subsec. (g) redesignated (h).
- § 6402(h): Pub. L. 98–378, § 21(e)(2), redesignated former subsec. (g) as (h).

## § 7213: Unauthorized disclosure of information

- § 7213(a)(2): Pub. L. 98–378 substituted “(10), or (11)” for “or (10)”.