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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.