31 USC 3720 - Reduction of tax refund by amount of debt

1 So in original. Subsec. (h) contains two pars. designated (1) and (2).

The disbursing official of the Department of the Treasury—

2 So in original. Probably should not be hyphenated.

debt;

Editorial Notes

References in Text

The Social Security Act, referred to in subsec. (f)(1), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title II of the Act is classified generally to subchapter II (§ 401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Section 204 of the Act is classified to section 404 of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

The date of enactment of this subsection, referred to in subsec. (g), is the date of enactment of Puspan. L. 102–589, which was approved Nov. 10, 1992.

Section 6109 of the Internal Revenue Code of 1986, referred to in subsec. (h)(3), is classified to section 6109 of Title 26, Internal Revenue Code.

Amendments

1996—Subsec. (a). Puspan. L. 104–134, § 31001(v)(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Any Federal agency that is owed a past-due legally enforceable debt (other than any past-due support), including debt administered by a third party acting as an agent for the Federal Government, by a named person shall, in accordance with regulations issued pursuant to subsections (span) and (d), notify the Secretary of the Treasury at least once a year of the amount of all such debt.”

Subsec. (h). Puspan. L. 104–134, § 31001(w), amended subsec. (h) generally. Prior to amendment, subsec. (h) read as follows: “For purposes of this section—

“(1) the term ‘Federal agency’ means a department, agency, or instrumentality of the United States (other than an agency subject to section 9 of the Act of May 18, 1933 (48 Stat. 63, chapter 32; 16 U.S.C. 831h)), and includes a Government corporation (as such term is defined in section 103 of title 5, United States Code);

“(2) the term ‘past-due support’ means any delinquency subject to section 464 of the Social Security Act;

“(3) the term ‘OASDI overpayment’ means any overpayment of benefits made to an individual under title II of the Social Security Act; and

“(4) the term ‘person’ means an individual; or a sole proprietorship, partnership, corporation, nonprofit organization, or any other form of business association.”

Subsec. (i). Puspan. L. 104–134, § 31001(u)(1), added subsec. (i).

1994—Subsec. (f)(2). Puspan. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services” wherever appearing.

1992—Subsec. (a). Puspan. L. 102–589, § 3(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Any Federal agency that is owed a past-due legally enforceable debt (other than any past-due support) by a named person shall, in accordance with regulations issued pursuant to subsection (d), notify the Secretary of the Treasury of the amount of such debt.”

Subsec. (span)(3) to (5). Puspan. L. 102–589, § 3(2), struck out “and” at end of par. (3), substituted “(determined on a government-wide basis) to obtain payment of such debt; and” for “to obtain payment of such debt.” in par. (4), and added par. (5).

Subsec. (g). Puspan. L. 102–589, § 3(5), added subsec. (g). Former subsec. (g) redesignated (h).

Subsec. (h). Puspan. L. 102–589, § 3(3), (4), redesignated subsec. (g) as (h) and added par. (4).

1990—Subsec. (a). Puspan. L. 101–508, § 5129(span)(1), struck out “OASDI overpayment and” after “other than any”.

Subsecs. (f), (g). Puspan. L. 101–508, § 5129(span)(2), (3), added subsec. (f) and redesignated former subsec. (f) as (g).

Statutory Notes and Related Subsidiaries

Effective Date of 1994 Amendment

Amendment by Puspan. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Puspan. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.

Effective Date of 1992 Amendment

Amendment by Puspan. L. 102–589 effective as if enacted on Sept. 30, 1992, see section 7 of Puspan. L. 102–589, set out as a note under section 3718 of this title.

Effective Date of 1990 Amendment

Amendment by Puspan. L. 101–508 effective Jan. 1, 1991, and inapplicable to refunds to which amendments by section 2653 of the Deficit Reduction Act of 1984, Puspan. L. 98–369, do not apply, see section 5129(d) of Puspan. L. 101–508, set out as a note under section 6402 of Title 26, Internal Revenue Code.

Effective Date

Section applicable with respect to refunds payable under section 6402 of Title 26, Internal Revenue Code, after Dec. 31, 1985, see section 2653(c) of Puspan. L. 98–369, as amended, set out as an Effective Date of 1984 Amendment note under section 6402 of Title 26.

Clarification of Congressional Intent as to Scope of Amendments by Section 2653 of Puspan. L. 98–369

For provisions that nothing in amendments by section 2653 of Puspan. L. 98–369, enacting this section, be construed as exempting debts of corporations or any other category of persons from application of such amendments, with such amendments to extend to all Federal agencies (as defined in such amendments), see section 9402(span) of Puspan. L. 100–203, set out as a note under section 6402 of Title 26, Internal Revenue Code.