Source: https://uscode.house.gov/view.xhtml?req=%28title:26%20section:6601%20edition:prelim%29%20OR%20%28granuleid:USC-prelim-title26-section6402%29&f=treesort&edition=prelim&num=0&jumpTo=true
Timestamp: 2019-12-08 11:10:35
Document Index: 152222330

Matched Legal Cases: ['§ 6402', '§1906', '§2331', '§2653', '§21', '§6276', '§5129', '§108', '§31001', '§110', '§5514', '§3505', '§7301', '§3', '§801', '§503', '§201', '§401', '§1407', '§401', '§401', '§801', '§3', '§3711', '§110', '§110', '§110', '§5129', '§2653', '§2331', '§503', '§801', '§3505', '§5129', '§2653', '§2', '§9402', '§701', '§401', '§401', '§371', '§9402', '§9402']

[USC02] 26 USC 6402: Authority to make credits or refunds
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26 USC 6402: Authority to make credits or refunds Text contains those laws in effect on December 7, 2019
Upon receiving notice from any Federal agency that a named person owes a past-due legally enforceable debt (other than past-due support subject to the provisions of subsection (c)) to such agency, the Secretary shall-
In the case of a debt consisting of an OASDI overpayment, if the Secretary determines upon receipt of the notice referred to in paragraph (1) that the refund from which the reduction described in paragraph (1)(A) would be made is based upon a joint return, the Secretary shall-
Upon receiving notice from any State that a named person owes a past-due, legally enforceable State income tax obligation to such State, the Secretary shall, under such conditions as may be prescribed by the Secretary-
Any overpayment by a person shall be reduced pursuant to this subsection-
(A) after such overpayment is reduced pursuant to-
No State may take action under this subsection until such State-
For purposes of this subsection, the term "past-due, legally enforceable State income tax obligation" means a debt-
(A)(i) which resulted from-
Upon receiving notice from any State that a named person owes a covered unemployment compensation debt to such State, the Secretary shall, under such conditions as may be prescribed by the Secretary-
For purposes of this subsection, the term "covered unemployment compensation debt" means-
(n) Misdirected direct deposit refund
Not later than the date which is 6 months after the date of the enactment of the Taxpayer First Act, the Secretary shall prescribe regulations to establish procedures to allow for-
(1) taxpayers to report instances in which a refund made by the Secretary by electronic funds transfer was not transferred to the account of the taxpayer;
(2) coordination with financial institutions for the purpose of-
(A) identifying the accounts to which transfers described in paragraph (1) were made; and
(B) recovery of the amounts so transferred; and
(3) the refund to be delivered to the correct account of the taxpayer.
(Aug. 6, 1954, ch. 736, 68A Stat. 791 ; Pub. L. 94–455, title XIX, §1906(b)(13) (A), (K), Oct. 4, 1976, 90 Stat. 1834 , 1835; Pub. L. 97–35, title XXIII, §2331(c), Aug. 13, 1981, 95 Stat. 861 ; Pub. L. 98–369, div. B, title VI, §2653(b)(1), (2), July 18, 1984, 98 Stat. 1154 , 1155; Pub. L. 98–378, §21(e), Aug. 16, 1984, 98 Stat. 1325 ; Pub. L. 100–647, title VI, §6276, Nov. 10, 1988, 102 Stat. 3753 ; Pub. L. 101–508, title V, §5129(c), Nov. 5, 1990, 104 Stat. 1388–288 ; Pub. L. 103–296, title I, §108(h)(7), Aug. 15, 1994, 108 Stat. 1487 ; Pub. L. 104–134, title III, §31001(u)(2), Apr. 26, 1996, 110 Stat. 1321–375 ; Pub. L. 104–193, title I, §110(l)(7), Aug. 22, 1996, 110 Stat. 2173 ; Pub. L. 105–33, title V, §5514(a)(1), Aug. 5, 1997, 111 Stat. 620 ; Pub. L. 105–206, title III, §§3505(a), 3711(a), (c), July 22, 1998, 112 Stat. 771 , 779, 781; Pub. L. 109–171, title VII, §7301(d), Feb. 8, 2006, 120 Stat. 144 ; Pub. L. 110–328, §3(a), (d), Sept. 30, 2008, 122 Stat. 3570 , 3573; Pub. L. 111–291, title VIII, §801(a), Dec. 8, 2010, 124 Stat. 3157 ; Pub. L. 111–312, title V, §503(a), Dec. 17, 2010, 124 Stat. 3308 ; Pub. L. 114–113, div. Q, title II, §201(b), Dec. 18, 2015, 129 Stat. 3076 ; Pub. L. 115–141, div. U, title IV, §401(a)(285)–(287), Mar. 23, 2018, 132 Stat. 1198 ; Pub. L. 116–25, title I, §1407, July 1, 2019, 133 Stat. 1001 .)
The Social Security Act, referred to in subsecs. (c), (d)(3)(D), and (g), is act Aug. 14, 1935, ch. 531, 49 Stat. 620 . Title II of the Act is classified generally to subchapter II (§401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Sections 204 and 464 of the Act are classified to sections 404 and 664, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
The date of the enactment of the Taxpayer First Act, referred to in subsec. (n), is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019.
2019-Subsec. (n). Pub. L. 116–25 added subsec. (n).
2018-Subsec. (a). Pub. L. 115–141, §401(a)(285), substituted "(f), refund" for "(f) refund".
2015-Subsec. (m). Pub. L. 114–113 added subsec. (m).
2010-Subsec. (f). Pub. L. 111–291, §801(a)(1), struck out "resulting from fraud" after "debts" in heading.
2008-Subsec. (a). Pub. L. 110–328, §3(d)(1), substituted "(c), (d), (e), and (f)" for "(c), (d), and (e),".
2006-Subsec. (c). Pub. L. 109–171 substituted "of such Act." for "the Social Security Act." in first sentence and "The Secretary shall apply a reduction under this subsection first to an amount certified by the State as past due support under section 464 of the Social Security Act before any other reductions allowed by law." for "A reduction under this subsection shall be applied first to satisfy any past-due support which has been assigned to the State under section 402(a)(26) or 471(a)(17) of the Social Security Act, and shall be applied to satisfy any other past-due support after any other reductions allowed by law (but before a credit against future liability for an internal revenue tax) have been made." in third sentence.
1998-Subsec. (a). Pub. L. 105–206, §3711(c)(1), substituted "(c), (d), and (e)" for "(c) and (d)".
1997-Subsecs. (a), (e) to (j). Pub. L. 105–33 repealed Pub. L. 104–193, §110(l)(7). See 1996 Amendment notes below.
1996-Subsec. (a). Pub. L. 104–193, §110(l)(7)(A), which directed substitution of "(c), (d), and (e)" for "(c) and (d)", was repealed by Pub. L. 105–33.
Subsec. (e). Pub. L. 104–193, §110(l)(7)(C), which directed amendment by adding subsec. (e), reading as follows: "Collection of Overpayments Under Title IV–A of the Social Security Act.-The amount of any overpayment to be refunded to the person making the overpayment shall be reduced (after reductions pursuant to subsections (c) and (d), but before a credit against future liability for an internal revenue tax) in accordance with section 405(e) of the Social Security Act (concerning recovery of overpayments to individuals under State plans approved under part A of title IV of such Act).", was repealed by Pub. L. 105–33.
1994-Subsecs. (d)(3)(C), (e). Pub. L. 103–296 substituted "Commissioner of Social Security" for "Secretary of Health and Human Services" wherever appearing.
1990-Subsec. (d)(1). Pub. L. 101–508, §5129(c)(1)(A), struck out "any OASDI overpayment and" after "(other than".
1988-Subsec. (i). Pub. L. 100–647 added subsec. (i).
1984-Subsec. (a). Pub. L. 98–369, §2653(b)(2), substituted "subsections (c) and (d)" for "subsection (c)".
1981-Subsec. (a). Pub. L. 97–35, §2331(c)(1), inserted reference to subsec. (c) of this section.
Pub. L. 111–312, title V, §503(b), Dec. 17, 2010, 124 Stat. 3308 , provided that: "The amendment made by subsection (a) [amending this section] shall take effect as if included in section 801 of the Claims Resolution Act of 2010 [Pub. L. 111–291]."
Pub. L. 111–291, title VIII, §801(b), Dec. 8, 2010, 124 Stat. 3157 , provided that: "The amendments made by this section [amending this section] shall apply to refunds payable under section 6402 of the Internal Revenue Code of 1986 on or after the date of the enactment of this Act [Dec. 8, 2010]."
Pub. L. 105–206, title III, §3505(b), July 22, 1998, 112 Stat. 771 , provided that: "The amendment made by this section [amending this section] shall apply to disallowances after the 180th day after the date of the enactment of this Act [July 22, 1998]."
Pub. L. 101–508, title V, §5129(d), Nov. 5, 1990, 104 Stat. 1388–289 , provided that: "The amendments made by this section [amending this section, section 3720A of Title 31, Money and Finance, and section 404 of Title 42, The Public Health and Welfare]-
Pub. L. 98–369, div. B, title VI, §2653(c), July 18, 1984, 98 Stat. 1156 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 ; Pub. L. 100–203, title IX, §9402(a), Dec. 22, 1987, 101 Stat. 1330–376 ; Pub. L. 100–485, title VII, §701(a), Oct. 13, 1988, 102 Stat. 2425 ; Pub. L. 102–164, title IV, §401(a), Nov. 15, 1991, 105 Stat. 1061 , provided that: "The amendments made by this section [enacting section 3720A of Title 31, Money and Finance, and amending this section and sections 6103 and 7213 of this title] shall apply with respect to refunds payable under section 6402 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after December 31, 1985."
[ Pub. L. 102–164, title IV, §401(b), Nov. 15, 1991, 105 Stat. 1061 , provided that: "The amendment made by this section [amending section 2653(c) of Pub. L. 98–369, set out above] shall take effect on October 1, 1991."]
Pub. L. 104–191, title III, §371, Aug. 21, 1996, 110 Stat. 2072 , provided that:
"(a) In General.-The Secretary of the Treasury shall, to the extent practicable, include with the mailing of any payment of a refund of individual income tax made during the period beginning on February 1, 1997, and ending on June 30, 1997, a copy of the document described in subsection (b).
"(b) Text of Document.-The Secretary of the Treasury shall, after consultation with the Secretary of Health and Human Services and organizations promoting organ and tissue (including eye) donation, prepare a document suitable for inclusion with individual income tax refund payments which-
"(3) urges recipients to-
Pub. L. 100–203, title IX, §9402(b), Dec. 22, 1987, 101 Stat. 1330–376 , provided that:
Pub. L. 100–203, title IX, §9402(c), Dec. 22, 1987, 101 Stat. 1330–376 , required the Comptroller General of the United States, in consultation with the Secretary of the Treasury, to conduct a study of the operation and effectiveness of amendments by section 2653 of Pub. L. 98–369 on voluntary compliance with the income tax laws and, by Apr. 1, 1989, submit a report and recommendations to Congress.