2009 Session

Budget Amendments - HB1600 (Committee Approved)

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Set-Off Collection of Local Taxes (language only)

Item 270 #1h

Item 270 #1h

Taxation, Department of

Page 277, after line 51, insert:
"I.  In the event that the United States Congress adopts legislation allowing local governments, with the assistance of the Commonwealth, to collect delinquent local taxes using offsets from federal income taxes, the Department of Accounts shall provide a treasury loan to the Department of Taxation to finance the costs of modifying the agency's computer systems to implement this federal debt setoff program.  This treasury loan shall be repaid from the proceeds collected from the offsets of federal income taxes collected on behalf of localities by the Department of Taxation."

(This amendment provides for the provision of a treasury loan to the Department of Taxation to modify its computer systems so that the agency may begin the collection of delinquent local taxes from offsets of federal income tax refunds. This treasury loan is to be extended only upon adoption of federal legislation permitting the use of federal income tax refund offsets for satisfying outstanding local taxes.)