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.

Fact Sheet API

Bill Number

HR 2958

Introduced

Jul 25, 2003

Latest Action

Referred to the Subcommittee on Technology, Information Policy, Intergovernmental Relations and the Census.

Sponsor

Cosponsors

Topics

Administrative fees Administrative procedure Administrative remedies Child support Collection of accounts Department of the Treasury Economics and Public Finance Families Federal-local relations Federal-state relations Government Operations and Politics Government paperwork Income tax Law Local taxation State taxation Tax refunds Tax returns Taxation

Full Text

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Votes

Summary

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.

Actions

Aug 25, 2003

Referred to the Subcommittee on Technology, Information Policy, Intergovernmental Relations and the Census.
Jul 25, 2003

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.
Jul 25, 2003

Sponsor introductory remarks on measure. (CR E1636, E1658)
Jul 25, 2003

Introduced in House

Amendments

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