To amend the Internal Revenue Code of 1986 to provide that the amount of an overpayment otherwise payable to any person shall be reduced by the amount of past-due, legally enforceable State tax obligations of such person.
Subcommittee Hearings Held.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Mar 24, 1994
Amends the Internal Revenue Code to allow the reduction of any tax credit or refund to pay past-due, legally enforceable State tax obligations. Provides for the disclosure of information to States requesting such a reduction.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Feb 7, 2024. Consult Congress.gov for the current record.
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