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HR 3498 109th Congress House Taxation Administrative fees Administrative procedure Administrative remedies Child support Collection of accounts Department of the Treasury Economics and Public Finance Families Federal-local relations Federal-state relations Government Operations and Politics Government paperwork Income tax Law Local taxation State taxation Tax refunds Tax returns

To amend title 31, United States Code, to allow certain local tax debt to be collected through the reduction of Federal tax refunds.

Introduced: July 28, 2005 Introduced by: Turner, Michael R. Republican · Ohio See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Jul 28, 2005
Referred to the Committee on Government Reform, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Jul 28, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Directs the Secretary of the Treasury to reduce the federal tax refund of any taxpayer who owes a past-due, legally enforceable tax obligation to a local government by the amount of such obligation. Requires notice to the taxpayer of the refund reduction.

Amends the Internal Revenue Code to permit disclosure of taxpayer information to agencies of states requesting refund offsets for tax debts owed to local governments.

What's happening now July 28, 2005

Referred to the Committee on Government Reform, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 3498: To amend title 31, United States Code, to allow certain local tax debt to be collected through the reduction of Federal tax refunds.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-3498/
MLA
"H.R. 3498: To amend title 31, United States Code, to allow certain local tax debt to be collected through the reduction of Federal tax refunds.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-3498/.
Bluebook (legal)
H.R. 3498, 109th Cong. (2026), https://openamerica.io/bill/109-HR-3498/.
Markdown link
[H.R. 3498: To amend title 31, United States Code, to allow certain local tax debt to be collected through the reduction of Federal tax refunds.](https://openamerica.io/bill/109-HR-3498/)
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