Detailed Instructions: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Crime Victim Restitution and Court
Fee Intercept Act''.

SEC. 2. OFFSET OF STATE JUDICIAL DEBTS AGAINST INCOME TAX REFUND.

(a) In General.--Section 6402 of the Internal Revenue Code of 1986
(relating to authority to make credits or refunds) is amended by
redesignating subsections (f) through (k) as subsections (g) through
(l), respectively, and by inserting after subsection (e) the following:
''(f) Collection of Past-Due, Legally Enforceable State Judicial
Debts.--
''(1) In general.--Upon receiving notice from any State
judicial branch or State agency designated by the chief justice
of the State's highest court that a named person owes a past-
due, legally enforceable State judicial debt to or in such
State, the Secretary shall, under such conditions as may be
prescribed by the Secretary--
''(A) reduce the amount of any overpayment payable
to such person by the amount of such State judicial
debt;
''(B) pay the amount by which such overpayment is
reduced under subparagraph (A) to such State judicial
branch or State agency and notify such State judicial
branch or State agency of such person's name, taxpayer
identification number, address, and the amount
collected; and
''(C) notify the person making such overpayment
that the overpayment has been reduced by an amount
necessary to satisfy a past-due, legally enforceable
State judicial debt.
If an offset is made pursuant to a joint return, the notice
under subparagraph (B) shall include the names, taxpayer
identification numbers, and addresses of each person filing
such return.
''(2) Priorities for offset.--Any overpayment by a person
shall be reduced pursuant to this subsection--
''(A) after such overpayment is reduced pursuant
to--
''(i) subsection (a) with respect to any
liability for any internal revenue tax on the
part of the person who made the overpayment;
''(ii) subsection (c) with respect to past-
due support;
''(iii) subsection (d) with respect to any
past-due, legally enforceable debt owed to a
Federal agency; and
''(iv) subsection (e) with respect to any
past-due, legally enforceable State income tax
obligations; and
''(B) before such overpayment is credited to the
future liability for any Federal internal revenue tax
of such person pursuant to subsection (b).
If the Secretary receives notice from 1 or more State agencies,
or from 1 or more State agencies and the State judicial branch,
of more than 1 debt subject to paragraph (1) that is owed by
such person to such State agency or State judicial branch, any
overpayment by such person shall be applied against such debts
in the order in which such debts accrued.
''(3) Notice; consideration of evidence.--Rules similar to
the rules of subsection (e)(4) shall apply with respect to
debts under this subsection.
''(4) Past-due, legally enforceable state judicial debt.--
''(A) In general.--For purposes of this subsection,
the term 'past-due, legally enforceable State judicial
debt' means a debt--
''(i) which resulted from a judgment or
sentence rendered by any court or tribunal of
competent jurisdiction which--
''(I) handles criminal or traffic
cases in the State; and
''(II) has determined an amount of
State judicial debt to be due; and
''(ii) which resulted from a State judicial
debt which has been assessed and is past-due
but not collected.
''(B) State judicial debt.--For purposes of this
paragraph, the term 'State judicial debt' includes
court costs, fees, fines, assessments, restitution to
victims of crime, and other monies resulting from a
judgment or sentence rendered by any court or tribunal
of competent jurisdiction handling criminal or traffic
cases in the State.
''(5) Regulations.--The Secretary shall issue regulations
prescribing the time and manner in which State judicial
branches and State agencies must submit notices of past-due,
legally enforceable State judicial debts and the necessary
information that must be contained in or accompany such
notices. The regulations shall specify the types of State
judicial monies and the minimum amount of debt to which the
reduction procedure established by paragraph (1) may be
applied. The regulations may require State judicial branches
and State agencies to pay a fee to reimburse the Secretary for
the cost of applying such procedure. Any fee paid to the
Secretary pursuant to the preceding sentence shall be used to
reimburse appropriations which bore all or part of the cost of
applying such procedure.
''(6) Erroneous payment to state.--Any State judicial
branch or State agency receiving notice from the Secretary that
an erroneous payment has been made to such State judicial
branch or State agency under paragraph (1) shall pay promptly
to the Secretary, in accordance with such regulations as the
Secretary may prescribe, an amount equal to the amount of such
erroneous payment (without regard to whether any other amounts
payable to such State judicial branch or State agency under
such paragraph have been paid to such State judicial branch or
State agency).''.
(b) Disclosure of Return Information.--Section 6103(l)(10) of the
Internal Revenue Code of 1986 (relating to disclosure of certain
information to agencies requesting a reduction under subsection (c),
(d), or (e) of section 6402) is amended by striking ''or (e)'' each
place it appears in the text and heading and inserting ''(e), or (f)''.
(c) Conforming Amendments.--
(1) Section 6402(a) of the Internal Revenue Code of 1986 is
amended by striking ''and (e)'' and inserting ''(e), and (f)''.
(2) Paragraph (2) of section 6402(d) of such Code is
amended by striking ''subsection (e)'' and inserting
''subsections (e) and (f)''.
(3) Paragraph (3)(B) of section 6402(e) of such Code is
amended to read as follows:
''(B) before such overpayment is--
''(i) reduced pursuant to subsection (f)
with respect to past-due, legally enforceable
State judicial debts, and
''(ii) credited to the future liability for
any Federal internal revenue tax of such person
pursuant to subsection (b).''.
(4) Section 6402(g) of such Code, as so redesignated, is
amended by striking ''or (e)'' and inserting ''(e), or (f)''.
(5) Section 6402(i) of such Code, as so redesignated, is
amended by striking ''or (e)'' and inserting '', (e), or (f)''.
(d) Effective Date.--The amendments made by this Act shall apply to
refunds payable for taxable years beginning after December 31, 2006.
A:
Crime Victim Restitution and Court Fee Intercept Act - Amends the Internal Revenue Code to direct the Secretary of the Treasury, upon receiving notice from a state judicial agency that a named person owes a past-due, legally enforceable state judicial debt, to pay such debt from any tax refund due to such person.