1530-AA10 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1530 Bureau of the Fiscal Service FISCAL 1500 Department of the Treasury TREAS Offset of Tax Refund Payments to Collect Past-Due Support Debt

The Department of the Treasury (Treasury), Bureau of the Fiscal Service (Fiscal Service), is amending its regulation governing the offset of tax refund payments to collect past-due support obligations. This rule will limit the time period during which Treasury may recover certain tax refund offset collections from States, when the States have already forwarded such funds to custodial parents in accordance with applicable laws. This change will limit the time period during which Treasury may require States to return the offset funds to 6 months from the date of such collection, if Treasury has determined the underlying refund was not due to the taxpayer.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 31 CFR 285.3 26 U.S.C. 6402 42 U.S.C. 664 31 U.S.C. 321 31 U.S.C. 3701, 3711, 3716, 3719, 3720(A), 3720(B), 3720(D) and 3720(E) No Interim Final Rule 12/30/2015 80 FR 81463 Interim Final Rule Effective 01/01/2016 Interim Final Rule Comment Period End 02/29/2016 Final Action 09/00/2023 No No None No No No No Michelle Cordeiro Senior Counsel 1530 Bureau of the Fiscal Service FISCAL 202 874-6680 michelle.cordeiro@fiscal.treasury.gov 401 14th Street SW., Washington DC 20227