There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (06/25/2009)

Amends the Internal Revenue Code to direct the Secretary of the Treasury, upon receiving notice from a state or local government that a named individual owes a past-due legally enforceable tax obligation to a local goverment, to pay such tax debt from any federal tax refund due to such individual, after notifying such individual of the offset.