Section 1 Short title
This Act may be cited as “The Stop Punishing Innocent Taxpayers Act”.
The Stop Punishing Innocent Taxpayers Act
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.
Sec. 2 Restoration of statute of limitations
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.”
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:
Section 14219 of the Food, Conservation, and Energy Act of 2008 (Public Law 110–234; 122 Stat. 1483), repealed as duplicative enactment by section 4 of Public Law 110–246 (7 U.S.C. 8701 note).
Section 14219 of the Food, Conservation, and Energy Act of 2008 (Public Law 110–246; 122 Stat. 2245).