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 obligations of such person.
Introduced: May 22, 1997
See on congress.gov
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
Plain-English summary
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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1