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TREAS/FISCAL | RIN: 1530-AA02 | Publication ID: Spring 2015 |
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 Bureau of the Fiscal service. |
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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 U.S.C. 5514 26 U.S.C. 6402 31 U.S.C. 321, 3701, 3711, 3716, 3719, 3720A, 3720B, 3720D 42 U.S.C. 664 E.O. 13019, 61 FR 51763 3 CFR 1996 comp p. 216 |
Legal Deadline:
None |
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Timetable:
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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 |