[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4899 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 4899

To amend the Internal Revenue Code of 1986 to give priority to reducing 
  Federal tax refunds for all past-due child support before any other 
                       reductions allowed by law.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 6, 2002

  Mr. Stupak (for himself and Mrs. Thurman) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to give priority to reducing 
  Federal tax refunds for all past-due child support before any other 
                       reductions allowed by law.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. PRIORITY OF OFFSET FOR PAST-DUE SUPPORT BEFORE ANY OTHER 
              REDUCTION ALLOWED BY LAW.

    (a) In General.--The third sentence of subsection (c) of section 
6402 of the Internal Revenue Code of 1986 (relating to offset of past-
due support against overpayments) is amended--
            (1) by striking ``and shall be applied'' and inserting 
        ``and then shall be applied'',
            (2) by striking ``after'' and inserting ``before'', and
            (3) by striking ``(but before'' and inserting ``(and 
        before''.
    (b) Conforming Amendment.--Paragraph (2) of section 6402(d) of such 
Code (relating to priorities for offset) is amended by striking ``with 
respect to past-due support collected pursuant to an assignment under 
section 402(a)(26) of the Social Security Act''.
    (c) Effective Date.--The amendments made by this section shall 
apply to refunds payable after December 31, 2002.
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