To amend the Internal Revenue Code of 1986 to expand the offset against overpayments to include all State and local taxes owed by any person, whether or not a resident of the State seeking the offset, and for other purposes.

Summary

Amends the Internal Revenue Code to expand the offset against overpayments of past-due legally enforceable tax obligations to local as well as State governments. Provides that offsets are not limited to residents of a State seeking the offset.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 8 November 2001

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 8 November 2001

   Introduced

   Sponsor introductory remarks on measure. (CR E2033)

   Source: IntroReferral

3. 8 November 2001

   Introduced

   Introduced in House

   Source: IntroReferral

4. 8 November 2001

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 8 November 2001 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 8 November 2001

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 8 November 2001

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 8 November 2001

  Open at official source

Sponsors

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

Related records

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