Skip to main content
HR 3261 107th Congress Taxation

To amend the Internal Revenue Code of 1986 to expand the offset against overpayments to include all State and local taxes owed by any person, whether or not a resident of the State seeking the…

Show full title

To amend the Internal Revenue Code of 1986 to expand the offset against overpayments to include all State and local taxes owed by any person, whether or not a resident of the State seeking the offset, and for other purposes.

Introduced: November 8, 2001 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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.
  We don't have the full action history for this bill yet. Check back soon.
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3261: To amend the Internal Revenue Code of 1986 to expand the offset against overpayments to include all State and local taxes owed by any person, whether or not a resident of the State seeking the offset, and for other purposes.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-3261/
MLA
"H.R. 3261: To amend the Internal Revenue Code of 1986 to expand the offset against overpayments to include all State and local taxes owed by any person, whether or not a resident of the State seeking the offset, and for other purposes.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-3261/.
Bluebook (legal)
H.R. 3261, 107th Cong. (2026), https://openamerica.io/bill/107-HR-3261/.
Markdown link
[H.R. 3261: To amend the Internal Revenue Code of 1986 to expand the offset against overpayments to include all State and local taxes owed by any person, whether or not a resident of the State seeking the offset, and for other purposes.](https://openamerica.io/bill/107-HR-3261/)
Report a problem