[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2303 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2303

To amend the Internal Revenue Code of 1986 to eliminate the restriction 
 on reducing Federal income tax refunds for past-due State income tax 
   obligations of out-of-state residents in the case of States with 
   reciprocal agreements with the Federal Government to reduce State 
         income tax refunds for Federal income tax obligations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 7, 2009

 Mr. Lewis of Georgia (for himself, Mr. Rangel, and Mr. Faleomavaega) 
 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 eliminate the restriction 
 on reducing Federal income tax refunds for past-due State income tax 
   obligations of out-of-state residents in the case of States with 
   reciprocal agreements with the Federal Government to reduce State 
         income tax refunds for Federal income tax obligations.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``State Tax Administration Assistance 
Act of 2009''.

SEC. 2. ELIMINATION OF RESTRICTION ON REDUCING FEDERAL INCOME TAX 
              REFUNDS FOR PAST-DUE STATE INCOME TAX OBLIGATIONS OF OUT-
              OF-STATE RESIDENTS IN THE CASE OF STATES WITH RECIPROCAL 
              AGREEMENTS WITH THE FEDERAL GOVERNMENT TO REDUCE STATE 
              INCOME TAX REFUNDS FOR FEDERAL INCOME TAX OBLIGATIONS.

    (a) In General.--Paragraph (2) of section 6402(e) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``Paragraph (1)'' and inserting the 
        following:
                    ``(A) In general.--Paragraph (1)'', and
            (2) by adding at the end the following new subparagraph:
                    ``(B) Exception for states which have reciprocal 
                agreements with secretary.--Subparagraph (A) shall not 
                apply with respect to any State seeking an offset if 
                such State has in effect a reciprocal agreement with 
                the Secretary under which such State agrees to offset 
                the amount of any overpayment of State income tax 
                payable to any person by the amount of any Federal 
                income tax obligation of such person under a program 
                similar to the program described in paragraph (1).''.
    (b) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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