A bill 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.

referredUnited States· United States Congress· EN

Introduced

9 November 1995

Last action

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Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to allow the reduction of any overpayment to pay past-due, legally enforceable State tax obligations.

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3 official files

Introduced in Senate (text)

Introduced in Senate (text)
Introduced in Senate · EN · 9 November 1995
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Introduced in Senate (PDF)
Introduced in Senate · EN · 9 November 1995
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Introduced in Senate
summary · EN · 9 November 1995
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