United States · Bill · HR
H.R. 3498 (109th)
To amend title 31, United States Code, to allow certain local tax debt to be collected through the reduction of Federal tax refunds.
Introduced
28 July 2005
Last action
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Status
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.
Sponsors
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Subjects
Discovery layer
Source updated
4 February 2025
Summary
Directs the Secretary of the Treasury to reduce the federal tax refund of any taxpayer who owes a past-due, legally enforceable tax obligation to a local government by the amount of such obligation. Requires notice to the taxpayer of the refund reduction. Amends the Internal Revenue Code to permit disclosure of taxpayer information to agencies of states requesting refund offsets for tax debts owed to local governments.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 28 July 2005
Introduced in House (PDF)
Introduced in House · EN · 28 July 2005
Introduced in House
summary · EN · 28 July 2005
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/house-bill/3498
- Open data entity: https://api.congress.gov/v3/bill/109/hr/3498