(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

SSI Extension for Elderly and Disabled Refugees Act - Amends the Immigration and Nationality Act to extend for two years (through FY2010) the eligibility of certain refugees, asylees, and other immigrants with pending applications for naturalization for supplemental security income (SSI) benefits.

Amends the Internal Revenue Code to require the Secretary of the Treasury to offset overpayments of federal taxes by any amount owed to a state for a covered unemployment compensation debt. Defines "covered unemployment compensation debt" as a past-due debt (including penalties and interest) for erroneous payment of state unemployment compensation due to fraud which has become final and remains uncollected.

Requires states to notify any individual who owes a covered unemployment compensation debt before taking action to offset such debt and gives such individual 60 days to present evidence that such debt is not legally enforceable or was not incurred due to fraud. Authorizes the Secretary of the Treasury to issue regulations pertaining to state notices to individuals owing covered unemployment compensation debts.