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HR 2303 111th Congress House

State Tax Administration Assistance Act of 2009

Official title: To amend the Internal Revenue Code of 1986 to eliminate the restriction on reducing Federal income tax refunds for past-due State income tax obligations of out… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to eliminate the restriction on reducing Federal income tax refunds for past-due State income tax obligations of out-of-state residents in the case of States with reciprocal agreements with the Federal Government to reduce State income tax refunds for Federal income tax obligations.

Introduced: January 13, 2010 See on congress.gov
Taxation Intergovernmental relationsState and local taxationTax administration and collection, taxpayers
This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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 7, 2009
Referred to the House Committee on Ways and Means.
May 7, 2009
Introduced in House
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 Latest action May 7, 2009

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

State Tax Administration Assistance Act of 2009 - Amends the Internal Revenue Code to permit a state to offset state income tax obligations owed by nonresidents against any federal income tax refunds due to such nonresidents if such state has in effect a reciprocal agreement with the Secretary of the Treasury that allows an offset of federal income tax obligations against state tax refunds.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2303: State Tax Administration Assistance Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-HR-2303/
MLA
"H.R. 2303: State Tax Administration Assistance Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-2303/.
Bluebook (legal)
H.R. 2303, 111th Cong. (2026), https://openamerica.io/bill/111-HR-2303/.
Markdown link
[H.R. 2303: State Tax Administration Assistance Act of 2009](https://openamerica.io/bill/111-HR-2303/)
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