To amend title 31, United States Code, to allow certain local tax debt to be collected through the reduction of Federal tax refunds.

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.

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

Timeline

1. 10 December 2008

   Introduced

   Referred to the Committee on Oversight and 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. 10 December 2008

   Introduced

   Referred to the Committee on Oversight and 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. 10 December 2008

   Introduced

   Introduced in House

   Source: IntroReferral

4. 10 December 2008

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 10 December 2008 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 10 December 2008

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 10 December 2008

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 10 December 2008

  Open at official source

Sponsors

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

Related records

• related to → To amend title 31, United States Code, to allow certain local tax debt to be collected through the reduction of Federal tax refunds.