,i #aacth ,,congress #b;d ,session ,h4 ,r4 #eagh ,,in ,,the ,,house ,,of ,,representatives ,july #bc1 #bjad ,mr4 ,paulsen 7for himself1 ,mr4 ,blumenauer1 and ,mr4 ,de,fazio7 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 allow an offset against income tax refunds to pay for restitution and other ,state judicial debts that are past-due4 #a4 ,short title ,this ,act may be cited as the ,crime ,victim ,restitution and ,court ,fee ,intercept ,act4 #b4 ,offset of restitution and other ,state judicial debts against income tax refund 7a7 ,in general ,section #fdjb of the ,internal ,revenue ,code of #aihf is amended by redesignating subsections 7f7 through 7l7 as subsections 7g7 through 7m71 respectively1 and by inserting after subsection 7f7 the following3 7g7 ,collection of past-,due1 legally enforceable restitution and other ,state judicial debts 7#a7 ,in general ,in any ,state which wishes to collect past-due1 legally enforceable ,state judicial debts1 the chief justice of the ,state's highest court shall designate a single ,state entity to communicate judicial debt information to the ,secretary4 ,in making such designation1 the chief justice of the ,state's highest court shall select1 whenever practicable1 a relevant ,state official or agency responsible under ,state law for collecting the ,state's income tax or other statewide excise at the time of the designation4 ,upon receiving notice from a ,state designated entity that a named person owes a past-due1 legally enforceable ,state judicial debt to or in such ,state1 the ,secretary shall1 under such conditions as may be prescribed by the ,secretary-- 7,a7 reduce the amount of any overpayment payable to such person by the amount of such ,state judicial debt2 7,b7 pay the amount by which such overpayment is reduced under subparagraph 7,a7 to such ,state designated entity and notify such ,state designated entity of such person's name1 taxpayer identification number1 address1 and the amount collected2 and 7,c7 notify the person making such overpayment that the overpayment has been reduced by an amount necessary to satisfy a past-due1 legally enforceable ,state judicial debt4 ,if an offset is made pursuant to a joint return1 the notice under subparagraph 7,b7 shall include the names1 taxpayer identification numbers1 and addresses of each person filing such return4 7#b7 ,priorities for offset ,any overpayment by a person shall be reduced pursuant to this subsection-- 7,a7 after such overpayment is reduced pursuant to-- 7i7 subsection 7a7 with respect to any liability for any internal revenue tax on the part of the person who made the overpayment2 7ii7 subsection 7c7 with respect to past-due support2 7iii7 subsection 7d7 with respect to any past-due1 legally enforceable debt owed to a ,federal agency2 and 7iv7 subsection 7e7 with respect to any past-due1 legally enforceable ,state income tax obligations2 and 7,b7 before such overpayment is credited to the future liability for any ,federal internal revenue tax of such person pursuant to subsection 7b74 ,if the ,secretary receives notice from #a or more ,state designated entities of more than #a debt subject to paragraph 7#a7 that is owed by such person to such ,state agency or ,state judicial branch1 any overpayment by such person shall be applied against such debts in the order in which such debts accrued4 7#c7 ,notice2 consideration of evidence ,rules similar to the rules of subsection 7e77#d7 shall apply with respect to debts under this subsection4 7#d7 ,past-due1 legally enforceable ,state judicial debt 7,a7 ,in general ,for purposes of this subsection1 the term past-due1 legally enforceable ,state judicial debt means a debt-- 7i7 which resulted from a judgment or sentence rendered by any court or tribunal of competent jurisdiction which-- 7,i7 handles criminal or traffic cases in the ,state2 and 7,,ii7 has determined an amount of ,state judicial debt to be due2 and 7ii7 which resulted from a ,state judicial debt which has been assessed and is past-due but not collected4 7,b7 ,state judicial debt ,for purposes of this paragraph1 the term ,state judicial debt includes court costs1 fees1 fines1 assessments1 restitution to victims of crime1 and other monies resulting from a judgment or sentence rendered by any court or tribunal of competent jurisdiction handling criminal or traffic cases in the ,state4 7#e7 ,regulations ,the ,secretary shall issue regulations prescribing the time and manner in which ,state designated entities must submit notices of past-due1 legally enforceable ,state judicial debts and the necessary information that must be contained in or accompany such notices4 ,the regulations shall specify the types of ,state judicial monies and the minimum amount of debt to which the reduction procedure established by paragraph 7#a7 may be applied4 ,the regulations shall require ,state designated entities to pay a fee to reimburse the ,secretary for the cost of applying such procedure4 ,any fee paid to the ,secretary pursuant to the preceding sentence shall be used to reimburse appropriations which bore all or part of the cost of applying such procedure4 7#f7 ,erroneous payment to ,state ,any ,state designated entity receiving notice from the ,secretary that an erroneous payment has been made to such ,state designated entity under paragraph 7#a7 shall pay promptly to the ,secretary1 in accordance with such regulations as the ,secretary may prescribe1 an amount equal to the amount of such erroneous payment 7without regard to whether any other amounts payable to such ,state designated entity under such paragraph have been paid to such ,state designated entity74 4 7b7 ,disclosure of return information ,section #fajc7l77#aj7 of such ,code is amended by striking or 7f7 each place it appears in the text and heading and inserting 7f71 or 7g74 7c7 ,conforming amendments 7#a7 ,section #fdjb7;a7 of such ,code is amended by striking and 7f7 and inserting 7f71 and 7g74 7#b7 ,section #fdjb7;d77#b7 of such ,code is amended by striking subsections 7e7 and 7f7 and inserting subsections 7e71 7f71 and 7g74 7#c7 ,section #fdjb7;e77#c77;,b7 of such ,code is amended to read as follows3 7,b7 before such overpayment is-- 7i7 reduced pursuant to subsection 7g7 with respect to past-due1 legally enforceable ,state judicial debts1 and 7ii7 credited to the future liability for any ,federal internal revenue tax of such person pursuant to subsection 7b74 4 7#d7 ,section #fdjb7;h7 of such ,code1 as so redesignated1 is amended by striking or 7f7 and inserting 7f71 or 7g74 7#e7 ,section #fdjb7;j7 of such ,code1 as so redesignated1 is amended by striking or 7f7 and inserting 1 7f71 or 7g74 7d7 ,effective date ,the amendments made by this section shall apply to refunds payable for taxable years beginning after ,december #ca1 #bjac4