To amend the Internal Revenue Code of 1986 to expand the offset against overpayments to include all State and local taxes owed by any person, whether or not a resident of the State seeking the offset, and for other purposes.

Amends the Internal Revenue Code to expand the offset against overpayments of past-due legally enforceable tax obligations to local as well as State governments. Provides that offsets are not limited to residents of a State seeking the offset.