To amend title 31, United States Code, to allow certain State and local tax debt to be collected through the reduction of Federal tax refunds.
Referred to the Subcommittee on Technology, Information Policy, Intergovernmental Relations and the Census.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Jul 25, 2003
Amends Federal law to direct the Secretary of the Treasury to reduce a Federal tax refund by the amount necessary to satisfy a past-due, legally enforceable tax obligation owed to either a State or local governmental entity which has given notice to the Secretary of such debt.
Requires such governmental entities to notify the person owing the tax obligation by first-class mail that the State or local government proposes to take such action.
Amends the Internal Revenue Code of 1986 with regard to Internal Revenue Service disclosures to State and local government agencies requesting refund offsets for such past-due tax obligations.
Referred to the Subcommittee on Technology, Information Policy, Intergovernmental Relations and the Census.
Referred to the Committee on Government Reform, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Government Reform, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Government Reform, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sponsor introductory remarks on measure. (CR E1636, E1658)
Introduced in House
Introduced in House
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Bill text & related measures
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Source last updated: Feb 4, 2025. Consult Congress.gov for the current record.
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