MO HB1679

Authorizes the Director of Revenue and Commissioner of Administration to jointly enter into a reciprocal debt offset agreement with the federal government under 31 U.S.C. Section 3716.

Allows Missouri to offset federal payments to vendors, contractors, and taxpayers to collect state tax and nontax debts, while the federal government offsets federal payments to collect federal nontax debts owed by Missouri residents.

Requires state agencies to certify delinquent liabilities to the Director of Revenue, including the debtor's name, Social Security/tax ID number, amount owed, and verification that the debt is past due and legally enforceable.

Permits the state to withhold tax refunds and vendor payments from persons owing federal nontax liabilities and remit the withheld amounts (up to the certified debt amount) to the federal government.

Extends similar reciprocal offset authority to agreements with other states that provide like comity to Missouri for collecting out-of-state debts.