H.R. 2958 · 108th Congress
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.
- Stage
- In committee
- Sponsor
- Jim Moran
- Introduced
- 2003-07-25
- Latest action
- 2003-08-25 · Referred to the Subcommittee on Technology, Information Policy, Intergovernmental Relations and the Census.
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.