A bill to extend for two years the authority of the Internal Revenue Service to offset against tax refunds the amount of certain debts owed the Government.

Amends the Deficit Reduction Act of 1984 to extend for two years the authority of the Internal Revenue Service to offset against any refund of Federal taxes the amount of certain non-tax debts owed to Federal agencies. (The extension would make the offset provisions applicable to refunds payable before January 1, 1990.)