period of limitation under section 6502, or (B) has been paid, provided that such request is made during the period in which the individual could submit a timely claim for refund or credit of such payment. . (b) Effective date The amendments made by this section shall apply to petitions or requests filed or pending on or after the date of the enactment of this Act. 11304. Modification of procedures for issuance of third-party summons (a) In general Section 7609(f) is amended by adding at the end the following flush sentence: The Secretary shall not issue any summons described in the preceding sentence unless the information sought to be obtained is narrowly tailored to information that pertains to the failure (or potential failure) of the person or group or class of persons referred to in paragraph (2) to comply with one or more provisions of the internal revenue law which have been identified for purposes of such paragraph. . (b) Effective date The amendments made by this section shall apply to summonses served after the date of the enactment of this Act. 11305. Establishment of income threshold for referral to private debt collection (a) In general Section 6306(d)(3) is amended by striking or at the end of subparagraph (C), by adding or at the end of subparagraph (D), and by inserting after subparagraph (D) the following new subparagraph: (E) in the case of a tax receivable which is identified by the Secretary (or the Secretary’s delegate) during the period beginning on the date which is 180 days after the date of the enactment of this Act and ending on December 31, 2019, a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary), . (b) Effective date The amendments made by this section shall apply to tax receivables identified by the Secretary (or the Secretary’s delegate) after the date which is 180 days after the date of