To amend the Internal Revenue Code of 1986 to provide for offsetting certain past-due local tax debts against income tax overpayments.

Summary

Amends the Internal Revenue Code to allow a state, on behalf of a local government, to submit to the Secretary of the Treasury notice of a past-due, legally enforceable local tax obligation for offset against a taxpayer's tax refund. Defines "past-due, legally enforceable local tax obligation" as any debt which: (1) resulted from a judgment determining an amount of tax due to a local government; (2) is no longer subject to judicial review; or (3) resulted from a tax imposed by a local government which has been assessed but not collected, the time for redetermination of which has expired, and which has not been delinquent for more than 10 years.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 5 February 2015

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• Introduced in House (PDF)

  Introduced in House · EN · 5 February 2015

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 5 February 2015

  Open at official source

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