,i  #aadth ,,congress  #ast ,session    
,h4 ,r4 #ghj  ,,in ,,the ,,house ,,of   
,,representatives  ,february #e1 #bjae  
,mr4 ,connolly 7for himself and ,mr4    
,beyer7 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 subsection 7other than    
this paragraph71 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