MO HB767

Authorizes the Director of Revenue and Commissioner of Administration to jointly enter reciprocal agreements with the federal government to offset state tax refunds and vendor payments against federal nontax debts owed by individuals or entities.

Allows federal officials to certify delinquent nontax liabilities to Missouri and request withholding of refunds or vendor payments, with the withheld amount paid to the federal government.

Requires federal certifications to include the debtor's name, social security number or tax identification number, liability amount, and statement that the debt is past due and legally enforceable.

Permits Missouri to certify its own delinquent tax and nontax liabilities to federal officials for offset against federal payments owed to the debtor.

Extends similar reciprocal offset authority to agreements with other states that provide equivalent comity to Missouri.