,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bgaf  ,,in ,,the ,,house ,,of  
,,representatives  ,july #ag1 #bjac ,mr4
 ,moran introduced the following bill2  
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 provide for offsetting certain past-due
 local tax debts against income tax     
overpayments4  #a4 ,offsetting past-due1
 legally enforceable local tax          
obligations  7a7 ,in general ,subsection
 7e7 of section #fdjb of the ,internal  
,revenue ,code of #aihf is amended by   
adding at the end the following new     
paragraph3  7#h7 ,past-due1 legally     
enforceable local tax obligations  7,a7 
,in general ,a ,state may1 on behalf of 
a local government located within the   
,state1 submit a notice of past-due1    
legally enforceable local tax obligation
 for offset under this subsection4  7,b7
 ,special rules ,such submission and    
offset shall be made with respect to any
 past-due1 legally enforceable local tax

 obligation under rules similar to the  
rules of this subsection1 except--  7i7 
under paragraph 7#c77;,a71 any reduction
 attributable to a past-due1 legally    
enforceable local tax obligation shall  
be made 7in addition to reductions      
specified in such subparagraph7 after   
the overpayment is reduced pursuant to--
  7,i7 this subsection with respect to  
any past-due1 legally enforceable ,state
 income tax obligation2 and  7,,ii7     
subsection 7f7 with respect to any      
covered unemployment compensation debt2 
and  7ii7 the local government on whose 
behalf a ,state is submitting shall     
certify to the ,state that the          
requirements of paragraph 7#d7 have been
 met by the local government4  7,c7     
,past-due1 legally enforceable local tax
 obligation ,for purposes of this       
subsection1 the term past-due1 legally  
enforceable local tax obligation means  
any debt--  7i7 7,i7 which resulted from
 a judgment rendered by a court of      
competent jurisdiction1 or a            

determination after an administrative   
hearing1 which has determined an amount 
of tax to be due to a local government2 
and  7,,ii7 which is no longer subject  
to judicial review2 or  7ii7 which      
resulted from a tax imposed by a local  
government which has been assessed but  
not collected1 the time for             
redetermination of which has expired1   
and which has not been delinquent for   
more than #aj years4  ,such term shall  
not include any local income tax        
described in the second sentence of     
paragraph 7#e74  7,d7 ,regulations ,the 
,secretary shall issue such regulations1
 and modify any such regulations under  
paragraph 7#f71 as may be necessary to  
carry out the purposes of this          
paragraph4  4  7b7 ,effective date ,the 
amendments made by this section shall   
apply to refunds payable after the date 
of the enactment of this ,act4