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 pastdue, legally enforceable State tax obligations of such person.

Summary

Amends the Internal Revenue Code to allow the reduction of any tax credit or refund due a taxpayer in order to collect past-due, legally enforceable State tax obligations. Provides for the disclosure of information to States requesting such a reduction. Amends the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to treat as though they had never been enacted specified amendments of that Act requiring tax overpayment offsets against overpayments to the taxpayer under State plans relating to title IV (Temporary Assistance for Needy Families) of the Social Security Act (and related disclosures of information to States).

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 22 May 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 22 May 1997

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• Introduced in House

  summary · EN · 22 May 1997

  Open at official source

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