,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dgfd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #bi1 #bjad ,mr4  
,f9*] introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
! ,judici>y1 = a p]iod to be subsequ5tly
 det]m9$ by ! ,speak]1 9 ea* case =     
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to require ,f$]al ag5cies to  
provide notice & consid]ation ( evid5ce 
be=e submitt+ debts to ! ,secret>y ( !  
,treasury = collection ?r\gh r$uction ( 
tax refunds1 & to re/ore ! #aj-ye>      
/atute ( limitations applicable to      
collection ( debt by adm9i/rative (fset4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,v]ify ,x ,act4  #b4 ,requirem5t t  
,f$]al ag5cies provide notice &         
consid]ation ( evid5ce be=e submitt+    
debts to ! ,secret>y ( ! ,treasury =    
collection ?r\gh r$uction ( tax refunds 
7a7 ,9 g5]al ,section #fdjb7;d7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 

by add+ at ! end ! foll[+ new p>agraph3 
7#d7 ,notice2 consid]ation ( evid5ce ,a 
,f$]al ag5cy may n notify ! ,secret>y "u
 ?is subsection ( any pa/-due legally   
en=ceable debt until su* ,f$]al ag5cy-- 
7,a7 notifies by c]tifi$ mail ) return  
receipt ! p]son ow+ ! pa/-due legally   
en=ceable debt t ! ,f$]al ag5cy proposes
 to take action pursuant to ?is         
subsection2  7,b7 gives su* p]son at    
lea/ #fj days to pres5t evid5ce t all or
 "p ( su* liability is n pa/-due or n   
legally en=ceable2  7,c7 consid]s any   
evid5ce pres5t$ by su* p]son & det]m9es 
t an am\nt ( su* debt is pa/-due &      
legally en=ceable2 &  7,d7 satisfies su*
 o!r conditions z ! ,secret>y may       
prescribe to ensure t ! det]m9ation made
 "u subp>agraph 7,c7 is valid & t !     
,f$]al ag5cy has made reasonable ef=ts  
to obta9 paym5t ( su* debt4  4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4  #c4 ,re/oration ( 
/atute ( limitations  7a7 ,9 g5]al      

,section #cgaf7;e7 ( title #ca1 ,unit$  
,/ates ,code1 is am5d$ to read z foll[s3
  7e7 ,?is section does n apply--  7#a7 
to a claim "u ?is sub*apt] t has be5    
out/&+ = m ?an #aj ye>s2 or  7#b7 :5 a  
/atute explicitly prohibits us+         
adm9i/rative (fset or set(f to collect !
 claim or type ( claim involv$4  4  7b7 
,retroactivity ,9 ! adm9i/ration (      
section #cgaf7;e7 ( title #ca1 ,unit$   
,/ates ,code1 ! foll[+ provisions ( law 
%all be treat$ z if !y _h nev] be5      
enact$3  7#a7 ,section #adbai ( ! ,food1
 ,cons]vation1 & ,en]gy ,act ( #bjjh    
7,public ,law #aaj-bcd2 #abb ,/at4      
#adhc71 repeal$ z duplicative enactm5t  
by section #d ( ,public ,law #aaj-bdf   
7#g ,u4,s4,c4 #hgja note74  7#b7        
,section #adbai ( ! ,food1 ,cons]vation1
 & ,en]gy ,act ( #bjjh 7,public ,law    
#aaj-bdf2 #abb ,/at4 #bbde74