1510-AB29 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1510 Financial Management Service FMS 1500 Department of the Treasury TREAS Offset of Tax Refund Payments to Collect State Income Tax Obligations and Unemployment Debts Owed to States

The Department of the Treasury (Treasury), Financial Management Service (FMS), 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.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Completed Actions No No 31 CFR 285.8 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 No Interim Final Rule 01/28/2011 76 FR 5070 Interim Final Rule Comment Period End 03/29/2011 Transferred to RIN 1530-AA02 07/09/2014 No No Federal State No No No No Thomas Dungan Financial Program Specialist, Debt Management Service 1500 Department of the Treasury TREAS 202 874-6810 202 874-7494 tom.dungan@fiscal.treasury.gov 401 14th Street SW., Washington DC 20227