Skip to main content
HR 780 114th 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: February 5, 2015 See on congress.gov
Taxation Administrative law and regulatory proceduresDepartment of the TreasuryIntergovernmental relationsInternal Revenue Service (IRS)
More subjectsShow fewer subjects
State and local taxationTax administration and collection, taxpayers
Sign in to write a letter Sign in to watch
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Feb 5, 2015
Referred to the House Committee on Ways and Means.
Feb 5, 2015
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action February 5, 2015

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
Beyer, Donald S.
Virginia · Feb 5, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 780: To amend the Internal Revenue Code of 1986 to provide for offsetting certain past-due local tax debts against income tax overpayments.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-780/
MLA
"H.R. 780: To amend the Internal Revenue Code of 1986 to provide for offsetting certain past-due local tax debts against income tax overpayments.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-780/.
Bluebook (legal)
H.R. 780, 114th Cong. (2026), https://openamerica.io/bill/114-HR-780/.
Markdown link
[H.R. 780: 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/114-HR-780/)
Report a problem