,i #aac? ,,congress #b;d ,session ,h4 ,r4 #eagh ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,july #bc1 #bjad ,mr4 ,pauls5 7= himself1 ,mr4 ,blum5au]1 & ,mr4 ,de,fazio7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to all[ an (fset aga9/ income tax refunds to pay = re/itution & o!r ,/ate judicial debts t are pa/-due4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,crime ,victim ,re/itution & ,c\rt ,fee ,int]cept ,act4 #b4 ,(fset ( re/itution & o!r ,/ate judicial debts aga9/ income tax refund 7a7 ,9 g5]al ,section #fdjb ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ subsections 7f7 ?r\gh 7l7 z subsections 7g7 ?r\gh 7m71 respectively1 & by ins]t+ aft] subsection 7f7 ! foll[+3 7g7 ,collection ( pa/-,due1 legally en=ceable re/itution & o!r ,/ate judicial debts 7#a7 ,9 g5]al ,9 any ,/ate :i* wi%es to collect pa/-due1 legally en=ceable ,/ate judicial debts1 ! *ief ju/ice ( ! ,/ate's highe/ c\rt %all designate a s+le ,/ate entity to communicate judicial debt in=mation to ! ,secret>y4 ,9 mak+ su* designation1 ! *ief ju/ice ( ! ,/ate's highe/ c\rt %all select1 :5ev] practicable1 a relevant ,/ate (ficial or ag5cy responsible "u ,/ate law = collect+ ! ,/ate's income tax or o!r /atewide excise at ! "t ( ! designation4 ,^u receiv+ notice f a ,/ate designat$ entity t a nam$ p]son owes a pa/-due1 legally en=ceable ,/ate judicial debt to or 9 su* ,/ate1 ! ,secret>y %all1 "u su* conditions z may be prescrib$ by ! ,secret>y-- 7,a7 r$uce ! am\nt ( any ov]paym5t payable to su* p]son by ! am\nt ( su* ,/ate judicial debt2 7,b7 pay ! am\nt by :i* su* ov]paym5t is r$uc$ "u subp>agraph 7,a7 to su* ,/ate designat$ entity & notify su* ,/ate designat$ entity ( su* p]son's "n1 taxpay] id5tification numb]1 address1 & ! am\nt collect$2 & 7,c7 notify ! p]son mak+ su* ov]paym5t t ! ov]paym5t has be5 r$uc$ by an am\nt necess>y to satisfy a pa/-due1 legally en=ceable ,/ate judicial debt4 ,if an (fset is made pursuant to a jo9t return1 ! notice "u subp>agraph 7,b7 %all include ! names1 taxpay] id5tification numb]s1 & addresses ( ea* p]son fil+ su* return4 7#b7 ,priorities = (fset ,any ov]paym5t by a p]son %all be r$uc$ pursuant to ?is subsection-- 7,a7 aft] su* ov]paym5t is r$uc$ pursuant to-- 7i7 subsection 7a7 ) respect to any liability = any int]nal rev5ue tax on ! "p ( ! p]son :o made ! ov]paym5t2 7ii7 subsection 7c7 ) respect to pa/-due support2 7iii7 subsection 7d7 ) respect to any pa/-due1 legally en=ceable debt ow$ to a ,f$]al ag5cy2 & 7iv7 subsection 7e7 ) respect to any pa/-due1 legally en=ceable ,/ate income tax obligations2 & 7,b7 be=e su* ov]paym5t is cr$it$ to ! future liability = any ,f$]al int]nal rev5ue tax ( su* p]son pursuant to subsection 7b74 ,if ! ,secret>y receives notice f #a or m ,/ate designat$ entities ( m ?an #a debt subject to p>agraph 7#a7 t is ow$ by su* p]son to su* ,/ate ag5cy or ,/ate judicial bran*1 any ov]paym5t by su* p]son %all be appli$ aga9/ su* debts 9 ! ord] 9 :i* su* debts accru$4 7#c7 ,notice2 consid]ation ( evid5ce ,rules simil> to ! rules ( subsection 7e77#d7 %all apply ) respect to debts "u ?is subsection4 7#d7 ,pa/-due1 legally en=ceable ,/ate judicial debt 7,a7 ,9 g5]al ,= purposes ( ?is subsection1 ! t]m pa/-due1 legally en=ceable ,/ate judicial debt means a debt-- 7i7 :i* result$ f a judgm5t or s5t5ce r5d]$ by any c\rt or tribunal ( compet5t jurisdiction :i*-- 7,i7 h&les crim9al or traffic cases 9 ! ,/ate2 & 7,,ii7 has det]m9$ an am\nt ( ,/ate judicial debt to be due2 & 7ii7 :i* result$ f a ,/ate judicial debt :i* has be5 assess$ & is pa/-due b n collect$4 7,b7 ,/ate judicial debt ,= purposes ( ?is p>agraph1 ! t]m ,/ate judicial debt includes c\rt co/s1 fees1 f9es1 assessm5ts1 re/itution to victims ( crime1 & o!r monies result+ f a judgm5t or s5t5ce r5d]$ by any c\rt or tribunal ( compet5t jurisdiction h&l+ crim9al or traffic cases 9 ! ,/ate4 7#e7 ,regulations ,! ,secret>y %all issue regulations prescrib+ ! "t & mann] 9 :i* ,/ate designat$ entities mu/ submit notices ( pa/-due1 legally en=ceable ,/ate judicial debts & ! necess>y in=mation t mu/ be conta9$ 9 or accompany su* notices4 ,! regulations %all specify ! types ( ,/ate judicial monies & ! m9imum am\nt ( debt to :i* ! r$uction proc$ure e/abli%$ by p>agraph 7#a7 may be appli$4 ,! regulations %all require ,/ate designat$ entities to pay a fee to reimburse ! ,secret>y = ! co/ ( apply+ su* proc$ure4 ,any fee paid to ! ,secret>y pursuant to ! prec$+ s5t5ce %all be us$ to reimburse appropriations :i* bore all or "p ( ! co/ ( apply+ su* proc$ure4 7#f7 ,errone\s paym5t to ,/ate ,any ,/ate designat$ entity receiv+ notice f ! ,secret>y t an errone\s paym5t has be5 made to su* ,/ate designat$ entity "u p>agraph 7#a7 %all pay promptly to ! ,secret>y1 9 accordance ) su* regulations z ! ,secret>y may prescribe1 an am\nt equal to ! am\nt ( su* errone\s paym5t 7)\t reg>d to :e!r any o!r am\nts payable to su* ,/ate designat$ entity "u su* p>agraph h be5 paid to su* ,/ate designat$ entity74 4 7b7 ,disclosure ( return in=mation ,section #fajc7l77#aj7 ( su* ,code is am5d$ by /rik+ or 7f7 ea* place x appe>s 9 ! text & head+ & ins]t+ 7f71 or 7g74 7c7 ,con=m+ am5dm5ts 7#a7 ,section #fdjb7;a7 ( su* ,code is am5d$ by /rik+ & 7f7 & ins]t+ 7f71 & 7g74 7#b7 ,section #fdjb7;d77#b7 ( su* ,code is am5d$ by /rik+ subsections 7e7 & 7f7 & ins]t+ subsections 7e71 7f71 & 7g74 7#c7 ,section #fdjb7;e77#c77;,b7 ( su* ,code is am5d$ to read z foll[s3 7,b7 be=e su* ov]paym5t is-- 7i7 r$uc$ pursuant to subsection 7g7 ) respect to pa/-due1 legally en=ceable ,/ate judicial debts1 & 7ii7 cr$it$ to ! future liability = any ,f$]al int]nal rev5ue tax ( su* p]son pursuant to subsection 7b74 4 7#d7 ,section #fdjb7;h7 ( su* ,code1 z s r$esignat$1 is am5d$ by /rik+ or 7f7 & ins]t+ 7f71 or 7g74 7#e7 ,section #fdjb7;j7 ( su* ,code1 z s r$esignat$1 is am5d$ by /rik+ or 7f7 & ins]t+ 1 7f71 or 7g74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to refunds payable = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjac4