compliance personnel program (a) Certain tax receivables not eligible for collection under tax collection contracts Section 6306(d)(3) is amended by striking or at the end of subparagraph (C) and by inserting after subparagraph (D) the following new subparagraphs: (E) a taxpayer substantially all of whose income consists of disability insurance benefits under section 223 of the Social Security Act or supplemental security income benefits under title XVI of the Social Security Act (including supplemental security income benefits of the type described in section 1616 of such Act or section 212 of Public Law 93–66 ), or (F) 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 200 percent of the applicable poverty level (as determined by the Secretary). . (b) Determination of inactive tax receivables eligible for collection under tax collection contracts Section 6306(c)(2)(A)(ii) is amended by striking more than 1/3 of the period of the applicable statute of limitation has lapsed and inserting more than 2 years has passed since assessment . (c) Maximum length of installment agreements offered under tax collection contracts Section 6306(b)(1)(B) is amended by striking 5 years and inserting 7 years . (d) Clarification that special compliance personnel program account may be used for program costs (1) In general Section 6307(b) is amended— (A) in paragraph (2), by striking all that follows under such program and inserting a period