Overview
Highway Bill Contains Tax Debt Provisions: The final conference version of the Fixing America’s Surface Transportation Act (H.R. 22), released today, preserves two tax debt-related provisions. The bill would require the IRS to enter into qualified tax collection contracts for the collection of inactive tax receivables and permit the State Department to revoke or deny a passport (or renewal of a passport) to a seriously delinquent taxpayer. Congress is expected to pass the bill by December 4.