3.0.0 2716 2023-01-11T13:24:32Z 2023-01-11T13:24:32Z House H HR 2013-07-17 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. MORAN:H.R. 2716.Congress has the power to enact this legislation pursuantto the following:This Bill is enacted pursuant to Article I, Section 8 ofthe United States Constitution which provides Congress withthe power to lay and collect taxes and regulate commerceamong the several states.[Page H4598]]]> hswm00 Ways and Means Committee House Standing Referred to 2013-07-17T14:01:05Z 2013-07-17 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2013-07-17 Sponsor introductory remarks on measure. (CR E1073-1074) IntroReferral B00100 9 Library of Congress 2013-07-17 Introduced in House IntroReferral Intro-H 9 Library of Congress 2013-07-17 Introduced in House IntroReferral 1000 9 Library of Congress M000933 Rep. Moran, James P. [D-VA-8] JAMES MORAN D VA P. 8 N C001078 Rep. Connolly, Gerald E. [D-VA-11] Gerald Connolly D VA E. 11 2013-10-23 False Taxation Administrative law and regulatory procedures Department of the Treasury Intergovernmental relations Internal Revenue Service (IRS) State and local taxation Tax administration and collection, taxpayers Taxation

00 2013-07-17 Introduced in House 2013-08-29T19:29:52Z Amends the Internal Revenue Code to allow a state, on behalf of a local government, to submit to the Secretary of the Treasury notice of a past-due, legally enforceable local tax obligation for offset against a taxpayer's tax refund. Defines "past-due, legally enforceable local tax obligation" as any debt which: (1) resulted from a judgment determining an amount of tax due to a local government; (2) is no longer subject to judicial review; or (3) resulted from a tax imposed by a local government which has been assessed but not collected, the time for redetermination of which has expired, and which has not been delinquent for more than 10 years.

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Display Title Official Title as Introduced Introduced in House IH Introduced in House 2013-07-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr2716ih/xml/BILLS-113hr2716ih.xml 2013-07-17 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.