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TREAS/FISCAL

RIN: 1530-AA02

Publication ID: Fall 2014

Title: Offset of Tax Refund Payments to Collect State Income Tax Obligations and Unemployment Debts Owed to States
Abstract: The Department of the Treasury (Treasury), Bureau of the Fiscal Service is amending its regulation governing the offset of Federal tax refunds to collect delinquent State income tax obligations. The SSI Extension for Elderly and Disabled Refugees Act of 2008, amended section 6402 of the Internal Revenue Code to authorize the offset of overpayments of Federal taxes (referred to as Federal tax refunds) to collect certain delinquent unemployment compensation debts owed to States by taxpayers. Treasury will incorporate the procedures necessary to collect State unemployment compensation debts reported by States as part of the Treasury Offset Program (TOP), a centralized offset program operated by FMS.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Final Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 31 CFR 285.8
Legal Authority: 5 USC 5514 26 USC 6402 31 USC 321, 3701, 3711, 3716, 3719, 3720A, 3720B, 3720D 42 USC 664 EO 13019, 61 FR 51763 3 CFR 1996 comp p. 216

Legal Deadline: None

Timetable:

Action	Date	FR Cite
Interim Final Rule	01/28/2011	76 FR 5070
Interim Final Rule Comment Period End	03/29/2011
Final Action	12/00/2014

Regulatory Flexibility Analysis Required: No	Government Levels Affected: Federal, State
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: Thomas Dungan Financial Program Specialist, Debt Management Service Department of the Treasury 401 14th Street SW., Washington, DC 20227 Phone:202 874-6810 Fax:202 874-7494 Email: tom.dungan@fiscal.treasury.gov