HR 4138
103th Congress
House
Taxation
Administrative procedure
Child support
Collection of accounts
Department of the Treasury
Families
Federal-state relations
Fees
Government Operations and Politics
Government paperwork
Income tax
Intergovernmental tax relations
Local taxation
State taxation
Tax administration
Tax refunds
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
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
Plain-English summary
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.
What's happening now
Subcommittee Hearings Held.
Committees of jurisdiction
2