WHAT THE LAW DOINCongress, in plain words

The law › Title 31, Money and Finance › Chapter 37

31 U.S.C. 3720A: Reduction of tax refund by amount of debt

Created in 1984 by Public Law 98-369. Changed by 4 later laws. No bill we track in this Congress changes it.

8 other sections of the Code cite this one, including 7 U.S.C. 2020, 7 U.S.C. 2022, 26 U.S.C. 6402, 31 U.S.C. 3322, 42 U.S.C. 404.

34 parts of federal rules cite it as their authority, written by Social Security Administration (4), Office of Personnel Management (2), Federal Retirement Thrift Investment Board (1), Department of Homeland Security, Office of the Secretary (1).

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    1996

    • Pub. 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… (Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1996.) Law text · (a)
    • Pub. L. 104–134, §31001(w), amended subsec. (h) generally. Prior to amendment, subsec. (h) read as follows: "For purposes of this section— (Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1996.) Law text · (h)
    • Pub. L. 104–134, §31001(u)(1), added subsec. (i). (Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1996.) Law text · (i)

    1994

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

    1992

    • Pub. 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 subs… · (a)
    • Pub. 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). · (b)
    • Pub. L. 102–589, §3(5), added subsec. (g). Former subsec. (g) redesignated (h). · (g)
    • Pub. L. 102–589, §3(3), (4), redesignated subsec. (g) as (h) and added par. (4). · (h)

    1990

    • Pub. L. 101–508, §5129(b)(1), struck out "OASDI overpayment and" after "other than any". · (a)
    • Pub. L. 101–508, §5129(b)(2), (3), added subsec. (f) and redesignated former subsec. (f) as (g). · (f), (g)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.