Stop Punishing Innocent Taxpayers Act

Stop Punishing Innocent Taxpayers Act - Prohibits any administrative offset of a claim asserted by the federal government that has been outstanding for more than 10 years.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4491 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4491

 To amend title 31, United States Code, to restore the 10-year statute 
   of limitations applicable to collection of debt by administrative 
                                offset.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 28, 2014

 Mr. Buchanan introduced the following bill; which was referred to the 
                       Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
 To amend title 31, United States Code, to restore the 10-year statute 
   of limitations applicable to collection of debt by administrative 
                                offset.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as ``The Stop Punishing Innocent Taxpayers 
Act''.

SEC. 2. RESTORATION OF STATUTE OF LIMITATIONS.

    (a) In General.--Section 3716(e) of title 31, United States Code, 
is amended to read as follows:
    ``(e) This section does not apply--
            ``(1) to a claim under this subchapter that has been 
        outstanding for more than 10 years; or
            ``(2) when a statute explicitly prohibits using 
        administrative offset or setoff to collect the claim or type of 
        claim involved.''.
    (b) Retroactivity.--In the administration of section 3716(e) of 
title 31, United States Code, the following provisions of law shall be 
treated as if they had never been enacted:
            (1) Section 14219 of the Food, Conservation, and Energy Act 
        of 2008 (Public Law 110-234; 122 Stat. 1483), repealed as 
        duplicative enactment by section 4 of Public Law 110-246 (7 
        U.S.C. 8701 note).
            (2) Section 14219 of the Food, Conservation, and Energy Act 
        of 2008 (Public Law 110-246; 122 Stat. 2245).
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