MO HB553

Director of Revenue and Commissioner of Administration may jointly enter into reciprocal collection and offset agreements with the federal government to collect delinquent debts owed to Missouri and the federal government.

State may offset federal nontax debt from Missouri state tax refunds and vendor payments to contractors and vendors providing goods or services to state agencies.

Federal government may offset Missouri tax and nontax debt from federal payments to vendors, contractors, and taxpayers under the reciprocal agreement.

State must withhold refunds or vendor payments for individuals with certified federal nontax liabilities and pay the lesser of the full refund/payment or the certified debt amount to federal officials.

Director of Revenue and Commissioner of Administration authorized to enter similar reciprocal offset agreements with other states that provide equivalent collection authority.