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HR 2716 113th Congress House

To amend the Internal Revenue Code of 1986 to provide for offsetting certain past-due local tax debts against income tax overpayments.

Introduced: July 17, 2013 See on congress.gov
Taxation Administrative law and regulatory proceduresDepartment of the TreasuryIntergovernmental relationsInternal Revenue Service (IRS)
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State and local taxationTax administration and collection, taxpayers
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 17, 2013
Referred to the House Committee on Ways and Means.
Jul 17, 2013
Sponsor introductory remarks on measure. (CR E1073-1074)
Jul 17, 2013
Introduced in House
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 Latest action July 17, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a state, on behalf of a local government, to submit to the Secretary of the Treasury notice of a past-due, legally enforceable local tax obligation for offset against a taxpayer's tax refund. Defines "past-due, legally enforceable local tax obligation" as any debt which: (1) resulted from a judgment determining an amount of tax due to a local government; (2) is no longer subject to judicial review; or (3) resulted from a tax imposed by a local government which has been assessed but not collected, the time for redetermination of which has expired, and which has not been delinquent for more than 10 years.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Connolly, Gerald E.
Virginia · Oct 23, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2716: To amend the Internal Revenue Code of 1986 to provide for offsetting certain past-due local tax debts against income tax overpayments.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-2716/
MLA
"H.R. 2716: To amend the Internal Revenue Code of 1986 to provide for offsetting certain past-due local tax debts against income tax overpayments.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-2716/.
Bluebook (legal)
H.R. 2716, 113th Cong. (2026), https://openamerica.io/bill/113-HR-2716/.
Markdown link
[H.R. 2716: To amend the Internal Revenue Code of 1986 to provide for offsetting certain past-due local tax debts against income tax overpayments.](https://openamerica.io/bill/113-HR-2716/)
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