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.

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.

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Timeline

1. 25 July 2003

   Introduced

   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.

   Source: IntroReferral

2. 25 July 2003

   Introduced

   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.

   Source: IntroReferral

3. 25 July 2003

   Introduced

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

   Source: IntroReferral

4. 25 July 2003

   Introduced

   Introduced in House

   Source: IntroReferral

5. 25 July 2003

   Introduced

   Introduced in House

   Source: IntroReferral

6. 25 August 2003

   Referred

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

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · 25 July 2003 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 25 July 2003

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 25 July 2003

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 25 July 2003

  Open at official source

Sponsors

• Rep. Moran, James P. [D-VA-8] · D · Sponsor
• · hsgo00 · Standing
• · hswm00 · Standing

Related records

No cross-record relationships stored yet.