; and (ii) such other information determined to be necessary by the Secretary of the Treasury to carry out the purposes of this section; and (B) instructions for filing amended tax returns to recover the amounts improperly withheld for tax purposes. (b) Extension of limitation on time for credit or refund (1) Period for filing claim If a claim for credit or refund under section 6511(a) of the Internal Revenue Code of 1986 relates to a specified overpayment, the 3-year period of limitation prescribed by such subsection shall not expire before the date which is 1 year after the date the information return described in subsection (a)(2) is provided. The allowable amount of credit or refund of a specified overpayment shall be determined without regard to the amount of tax paid within the period provided in section 6511(b)(2). (2) Specified overpayment For purposes of paragraph (1), the term specified overpayment means an overpayment attributable to a severance payment described in subsection (a)(1). VI 601. Nonprofit security grant program (a) In general Subtitle A of title XX of the Homeland Security Act of 2002 ( 6 U.S.C. 601 et seq. ) is amended by adding at the end the following new section: 2009. Nonprofit security grant program (a) Establishment There is established in the Department a program to be known as the Nonprofit Security Grant Program (in this section referred to as the Program ). Under the Program, the Secretary, acting through the Administrator, shall make grants to eligible nonprofit organizations described in subsection (b), through the State in which such organizations are located, for target hardening and other security enhancements to protect against terrorist attacks. (b) Eligible recipients Eligible nonprofit organizations described in this subsection (a) are organizations that are— (1) described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code