To amend the Internal Revenue Code of 1986 to provide that the amount of an overpayment otherwise payable to any person shall be reduced by the amount of past-due, legally enforceable State tax obligations of such person.

Summary

Full Text

Legislative Actions

1. 1994-03-24

   Introduced in House

2. 1994-03-24

   Introduced in House

3. 1994-03-24

   Referred to the House Committee on Ways and Means.

4. 1994-08-16

   Referred to the Subcommittee on Select Revenue Measures.

5. 1994-10-06

   Subcommittee Hearings Held.