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HR 1865 110th 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 Illinois Income tax Iowa Law Local taxation Louisiana New York State

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

Introduced: April 17, 2007 See on congress.gov
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 Everywhere this bill has been 8 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 16, 2008
Ordered to be Reported (Amended) by Voice Vote.
Jul 16, 2008
Committee Consideration and Mark-up Session Held.
May 9, 2007
Forwarded by Subcommittee to Full Committee by Voice Vote .
May 9, 2007
Subcommittee Consideration and Mark-up Session Held.
Apr 19, 2007
Committee Hearings Held.
Apr 18, 2007
Referred to the Subcommittee on Government Management, Organization, and Procurement.
Apr 17, 2007
Referred to the Committee on Oversight and 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.
Apr 17, 2007
Introduced in House
 Plain-English summary Congressional Research Service

Amends federal monetary law relating to reduction of a tax refund by the amount of a tax debt to establish a pilot program during 2009 and 2010 for the collection of past-due legally enforceable local government tax obligations.

Instructs the Secretary of the Treasury, upon receiving notice from any eligible state on behalf of a local government that a named person owes such local government a past-due, legally enforceable tax obligation, to: (1) reduce the federal tax refunds payable to such person by the amount of such debt; (2) pay the amount of such reduction to the state for payment to the affected local government; (3) notify the state of the person's name, taxpayer identification number, address, and the amount collected; and (4) notify the person due the refund that it has been reduced by an amount necessary to satisfy a past-due, legally enforceable tax obligation.

Requires the Secretary to select between three and five states to participate in the pilot program, including from among: (1) Illinois; (2) Iowa; (3) Louisiana; (4) New York; (5) Ohio; and (6) Virginia.

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 16, 2008

Ordered to be Reported (Amended) by Voice Vote.

 Committees of jurisdiction 3
 Cosponsors 1
All 1 Republican 1