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.
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Referred to the House Committee on Ways and Means.
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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
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/
"H.R. 2303: State Tax Administration Assistance Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-2303/.
H.R. 2303, 111th Cong. (2026), https://openamerica.io/bill/111-HR-2303/.
[H.R. 2303: State Tax Administration Assistance Act of 2009](https://openamerica.io/bill/111-HR-2303/)