26 U.S.C. 6402: Authority to make credits or refunds

2025

• Pub. L. 118–258 inserted at end "For purposes of this subsection, any reference to a State shall include a reference to any Indian tribe or tribal organization receiving a grant under section 455(f) of the Social Security Act." (Supporting America's Children and Families Act) Law text · (c)

2019

• Pub. L. 116–25 added subsec. (n). (Taxpayer First Act) Law text · (n)

2018

• Pub. L. 115–141, §401(a)(285), substituted "(f), refund" for "(f) refund". (Consolidated Appropriations Act, 2018) Law text · (a)
• Pub. L. 115–141, §401(a)(286), substituted "of such Act" for "of of such Act". (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–141, §401(a)(287), substituted "section 408(a)(3) of the Social Security Act (42 U.S.C. 608(a)(3))" for "section 402(a)(26) of the Social Security Act". (Consolidated Appropriations Act, 2018) Law text · (d)

2015

• Pub. L. 114–113 added subsec. (m). (Consolidated Appropriations Act, 2016) Law text · (m)

2010

• Pub. L. 111–291, §801(a)(1), struck out "resulting from fraud" after "debts" in heading. (The Claims Resettlement Act of 2010.) Law text · (f)
• Pub. L. 111–291, §801(a)(2), redesignated par. (4) as (3) and struck out former par. (3). Prior to amendment, text of par. (3) read as follows: "Paragraph (1) shall apply to an overpayment by any person for a taxable year only if the address shown on the Federal return for such taxa… (The Claims Resettlement Act of 2010.) Law text · (f)
• Pub. L. 111–291, §801(a)(3)(A), struck out "by certified mail with return receipt" after "notifies". (The Claims Resettlement Act of 2010.) Law text · (f)
• Pub. L. 111–291, §801(a)(3)(B), substituted "is not a covered unemployment compensation debt" for "due to fraud". (The Claims Resettlement Act of 2010.) Law text · (f)
• Pub. L. 111–312 substituted "is a covered unemployment compensation debt" for "is not a covered unemployment compensation debt". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (f)
• Pub. L. 111–291, §801(a)(3)(C), substituted "is not a covered unemployment compensation debt" for "due to fraud". (The Claims Resettlement Act of 2010.) Law text · (f)
• Pub. L. 111–291, §801(a)(2), redesignated par. (5) as (4). Former par. (4) redesignated (3). (The Claims Resettlement Act of 2010.) Law text · (f)
• Pub. L. 111–291, §801(a)(4)(A), inserted "or the person's failure to report earnings" after "due to fraud" and struck out "for not more than 10 years" after "remains uncollected". (The Claims Resettlement Act of 2010.) Law text · (f)
• Pub. L. 111–291, §801(a)(4)(B), struck out "due to fraud" after "to be liable" and "for not more than 10 years" after "remain uncollected". (The Claims Resettlement Act of 2010.) Law text · (f)
• Pub. L. 111–291, §801(a)(2), redesignated pars. (5) to (7) as (4) to (6), respectively, and struck out par. (8). Prior to amendment, text of par. (8) read as follows: "This section shall not apply to refunds payable after the date which is 10 years after the date of the enact… (The Claims Resettlement Act of 2010.) Law text · (f)

2008

• Pub. L. 110–328, §3(d)(1), substituted "(c), (d), (e), and (f)" for "(c), (d), and (e),". (SSI Extension for Elderly and Disabled Refugees Act) Law text · (a)
• Pub. L. 110–328, §3(d)(2), substituted "and before such overpayment is reduced pursuant to subsections (e) and (f)" for "and before such overpayment is reduced pursuant to subsection (e)". (SSI Extension for Elderly and Disabled Refugees Act) Law text · (d)
• Pub. L. 110–328, §3(d)(3), inserted "or subsection (f)" after "paragraph (1)" in concluding provisions. (SSI Extension for Elderly and Disabled Refugees Act) Law text · (e)
• Pub. L. 110–328, §3(a), added subsec. (f). Former subsec. (f) redesignated (g). (SSI Extension for Elderly and Disabled Refugees Act) Law text · (f)
• Pub. L. 110–328, §3(a), (d)(4), redesignated subsec. (f) as (g) and substituted "(c), (d), (e), or (f)" for "(c), (d), or (e)". Former subsec. (g) redesignated (h). (SSI Extension for Elderly and Disabled Refugees Act) Law text · (g)
• Pub. L. 110–328, §3(a), redesignated subsec. (g) as (h). Former subsec. (h) redesignated (i). (SSI Extension for Elderly and Disabled Refugees Act) Law text · (h)
• Pub. L. 110–328, §3(a), (d)(5), redesignated subsec. (h) as (i) and substituted "subsection (c), (e), or (f)" for "subsection (c) or (e)". Former subsec. (i) redesignated (j). (SSI Extension for Elderly and Disabled Refugees Act) Law text · (i)
• Pub. L. 110–328, §3(a), redesignated subsecs. (i) to (k) as (j) to (l), respectively. (SSI Extension for Elderly and Disabled Refugees Act) Law text · (j), (k), (l)

2006

• Pub. L. 109–171 substituted "of such Act." for "the Social Security Act." in first sentence and "The Secretary shall apply a reduction under this subsection first to an amount certified by the State as past due support under section 464 of the Social Security Act before any other reduc… (Deficit Reduction Act of 2005) Law text · (c)

1998

• Pub. L. 105–206, §3711(c)(1), substituted "(c), (d), and (e)" for "(c) and (d)". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)
• Pub. L. 105–206, §3711(c)(2), substituted "and before such overpayment is reduced pursuant to subsection (e) and before such overpayment" for "and before such overpayment". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
• Pub. L. 105–206, §3711(a), added subsec. (e). Former subsec. (e) redesignated (f). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)
• Pub. L. 105–206, §3711(a), (c)(3), redesignated subsec. (e) as (f) and substituted "(c), (d), or (e)" for "(c) or (d)" and "Federal agency or State" for "Federal agency". Former subsec. (f) redesignated (g). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (f)
• Pub. L. 105–206, §3711(a), redesignated subsec. (f) as (g). Former subsec. (g) redesignated (h). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (g)
• Pub. L. 105–206, §3711(a), (c)(4), redesignated subsec. (g) as (h) and substituted "subsection (c) or (e)" for "subsection (c)". Former subsec. (h) redesignated (i). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (h)
• Pub. L. 105–206, §3711(a), redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (i)
• Pub. L. 105–206, §3711(a), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (j)
• Pub. L. 105–206, §3505(a), added subsec. (j). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (j)
• Pub. L. 105–206, §3711(a), redesignated subsec. (j) as (k). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (k)

1997

• Pub. L. 105–33 repealed Pub. L. 104–193, §110(l)(7). See 1996 Amendment notes below. (Balanced Budget Act of 1997) Law text · (e), (f), (g), (h), (i), (j)

1996

• Pub. L. 104–193, §110(l)(7)(A), which directed substitution of "(c), (d), and (e)" for "(c) and (d)", was repealed by Pub. L. 105–33. (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (a)
• Pub. L. 104–193, §110(l)(7)(C), which directed amendment by adding subsec. (e), reading as follows: "Collection of Overpayments Under Title IV–A of the Social Security Act.—The amount of any overpayment to be refunded to the person making the overpayment shall be reduced (after reducti… (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (e)
• Pub. L. 104–193, §110(l)(7)(B), which directed amendment by redesignating subsec. (e) as (f), was repealed by Pub. L. 105–33. (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (f)
• Pub. L. 104–134 amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: "For purposes of this section, 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… (Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1996.) Law text · (f)
• Pub. L. 104–193, §110(l)(7)(B), which directed amendment by redesignating subsecs. (f) to (i) as (g) to (j), respectively, was repealed by Pub. L. 105–33. (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (g), (h), (i), (j)

1994

• Pub. L. 103–296 substituted "Commissioner of Social Security" for "Secretary of Health and Human Services" wherever appearing. · (d), (e)

1990

• Pub. L. 101–508, §5129(c)(1)(A), struck out "any OASDI overpayment and" after "(other than". · (d)
• Pub. L. 101–508, §5129(c)(1)(B), added par. (3) and struck out former par. (3) which read as follows: "For purposes of this subsection the term 'OASDI overpayment' means any overpayment of benefits made to an individual under title II of the Social Security Act." · (d)
• Pub. L. 101–508, §5129(c)(2), inserted before period at end "or any such action against the Secretary of Health and Human Services which is otherwise available with respect to recoveries of overpayments of benefits under section 204 of the Social Security Act". · (e)

1988

• Pub. L. 100–647 added subsec. (i). · (i)

1984

• Pub. L. 98–369, §2653(b)(2), substituted "subsections (c) and (d)" for "subsection (c)". · (a)
• Pub. L. 98–378, §21(e)(1), substituted "collecting such support" for "to which such support has been assigned" and inserted provision that a reduction under this subsection shall be applied first to satisfy any past-due support which has been assigned to the State under section 402(a)(… · (c)
• Pub. L. 98–369, §2653(b)(1), added subsecs. (d) to (f). · (d), (e), (f)
• Pub. L. 98–378, §21(e)(2), added subsec. (g). Former subsec. (g) redesignated (h). · (g)
• Pub. L. 98–369, §2653(b)(1), added subsec. (g). · (g)
• Pub. L. 98–378, §21(e)(2), redesignated former subsec. (g) as (h). · (h)

1981

• Pub. L. 97–35, §2331(c)(1), inserted reference to subsec. (c) of this section. · (a)
• Pub. L. 97–35, §2331(c)(2), added subsec. (c). · (c)

1976

• Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.