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TREAS/FISCAL RIN: 1530-AA10 Publication ID: Spring 2022 
Title: Offset of Tax Refund Payments to Collect Past-Due Support Debt 
Abstract:

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.

 
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 285.3   
Legal Authority: 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)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
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  09/00/2022 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michelle Cordeiro
Senior Counsel
Department of the Treasury
Bureau of the Fiscal Service
401 14th Street SW.,
Washington, DC 20227
Phone:202 874-6680
Email: michelle.cordeiro@fiscal.treasury.gov