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

Bill: 110-hr-1865
Sponsor: Rep. Davis, Tom [R-VA-11]
Introduced: 2007-04-17 in the House
Policy area: Taxation
Subjects: 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
Ohio
State taxation
Tax refunds
Tax returns
Virginia

Summary:
action_date: 2007-04-17
text: 
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.
 


Legislative actions:
action_date: 2008-07-16
text: Ordered to be Reported (Amended) by Voice Vote.
action_date: 2008-07-16
text: Committee Consideration and Mark-up Session Held.
action_date: 2007-05-09
text: Forwarded by Subcommittee to Full Committee by Voice Vote .
action_date: 2007-05-09
text: Subcommittee Consideration and Mark-up Session Held.
action_date: 2007-04-19
text: Committee Hearings Held.
action_date: 2007-04-18
text: Referred to the Subcommittee on Government Management, Organization, and Procurement.
action_date: 2007-04-17
text: 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.
action_date: 2007-04-17
text: 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.
action_date: 2007-04-17
text: 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.
action_date: 2007-04-17
text: Introduced in House
action_date: 2007-04-17
text: Introduced in House