{
  "id": "RL34660",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RL34660",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 345469,
      "date": "2008-09-12",
      "retrieved": "2016-04-07T03:10:27.026400",
      "title": "Federal Government Debt Collection: An Overview of the Treasury Offset and Federal Payment Levy Programs",
      "summary": "One of the numerous functions performed by the Financial Management Service (FMS) at the Treasury Department is the collection of delinquent tax and non-tax debt owed to a variety of state governments and federal agencies.\nIn managing the collection of this debt, the FMS relies on two programs it operates with assistance from several federal agencies: the Treasury Offset Program (TOP) and the Federal Payment Levy Program (FPLP). Both programs allow the FMS to offset or reduce specified federal payments to individuals or companies in order to satisfy qualified tax or non-tax debts. The TOP deals with federal non-tax debts (e.g., delinquent federal student loans) and state tax and non-tax debts, whereas the FPLP is targeted at federal tax debt only.\nThis report describes the origins and current status of both programs and discusses legislative initiatives in the 110th Congress to expand or modify their scope or design. It will be updated to reflect recent developments affecting either program.\nTwo bills passed by the House but not considered by the Senate would expand the list of federal payments subject to continuous levy under the FPLP. In February 2008, the House passed H.R. 4848. One of its provisions would direct the Centers for Medicare and Medicaid Services (CMS) to participate in the FPLP. It would also require CMS to take all necessary steps to ensure that all payments to health care providers under Medicare Parts A and B are processed through the program by the end of September 2011. The FMS and Internal Revenue Service would be required to provide all needed assistance to enable CMS to meet that deadline.\nIn addition, in late June 2008, the House passed a measure (H.R. 6275) to raise the exemption amounts for individual taxpayers under the alternative minimum tax in 2008. Among the offsets included in the bill is an amendment of IRC Section 6331(h)(2) that would allow the FMS to apply a continuous levy to federal payments to vendors that sell or rent property to the federal government and are delinquent in the payment of their federal taxes.",
      "type": "CRS Report",
      "typeId": "REPORTS",
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}