MO SB880

Authorizes the Director of Revenue and Commissioner of Administration to jointly enter into reciprocal collection and offset agreements with the federal government under 31 U.S.C. Section 3716 to collect delinquent state and federal debts.

Allows the federal government to offset Missouri tax refunds and vendor payments to collect nontax liabilities owed to the federal government, provided federal law authorizes reciprocal offsetting by federal officials.

Permits Missouri to certify delinquent tax and nontax liabilities to federal officials for withholding from federal vendor payments, including fines, fees, penalties, and other assessments that are past due and legally enforceable.

Requires certifications to include the debtor's full name, address, Social Security number or tax identification number, liability amount, and confirmation that the debt is past due and legally enforceable.

Extends authority to enter into similar reciprocal agreements with other states that provide equivalent comity to Missouri for offsetting state tax refunds and vendor payments against debts owed to those states.