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HR 1730 105th Congress House Taxation Administrative procedure Aid to dependent children Cash welfare block grants 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 Law Local taxation Personal income tax Social Welfare State taxation Tax administration

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 pastdue, legally enforceable State tax…

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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 pastdue, legally enforceable State tax obligations of such person.

Introduced: May 22, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 22, 1997
Referred to the House Committee on Ways and Means.
May 22, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

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.

Amends the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to treat as though they had never been enacted specified amendments of that Act requiring tax overpayment offsets against overpayments to the taxpayer under State plans relating to title IV (Temporary Assistance for Needy Families) of the Social Security Act (and related disclosures of information to States).

What's happening now May 22, 1997

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Lofgren, Zoe
California · May 7, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1730: 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 pastdue, legally enforceable State tax obligations of such person.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1730/
MLA
"H.R. 1730: 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 pastdue, legally enforceable State tax obligations of such person.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1730/.
Bluebook (legal)
H.R. 1730, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1730/.
Markdown link
[H.R. 1730: 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 pastdue, legally enforceable State tax obligations of such person.](https://openamerica.io/bill/105-HR-1730/)
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