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 past-due, 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.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 31 January 1995

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• Introduced in House (PDF)

  Introduced in House · EN · 31 January 1995

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 31 January 1995

  Open at official source

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