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HR 4138 103th Congress House

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…

Official title: 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-… Show full official titleShow less

Official title: 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.

Introduced: March 24, 1994 See on congress.gov
Taxation Administrative procedureChild supportCollection of accountsDepartment of the Treasury
More subjectsShow fewer subjects
FamiliesFederal-state relationsFeesGovernment Operations and PoliticsGovernment paperworkIncome taxIntergovernmental tax relationsLocal taxationState taxationTax administrationTax refunds
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 6, 1994
Subcommittee Hearings Held.
Aug 16, 1994
Referred to the Subcommittee on Select Revenue Measures.
Mar 24, 1994
Referred to the House Committee on Ways and Means.
Mar 24, 1994
Introduced in House
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 Latest action October 6, 1994

Subcommittee Hearings Held.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow the reduction of any tax credit or refund to pay past-due, legally enforceable State tax obligations. Provides for the disclosure of information to States requesting such a reduction.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Rogers, Harold
Kentucky · Jul 29, 1994
 D
Waters, Maxine
California · Mar 24, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4138: 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.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-4138/
MLA
"H.R. 4138: 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.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-4138/.
Bluebook (legal)
H.R. 4138, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-4138/.
Markdown link
[H.R. 4138: 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.](https://openamerica.io/bill/103-HR-4138/)
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