---
kind: "unit"
title: "29"
title_heading: "Labor"
key: "subtB/chI/part102/subpartV"
level: "subpart"
label: "Subpart V"
heading: "Debt Collection Procedures By Federal Income Tax Refund Offset"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/29/subtB-chI-part102-subpartV"
sections_count: 9
---

# Subpart V — Debt Collection Procedures By Federal Income Tax Refund Offset

Title 29 C.F.R. — Labor › Subtitle B — Regulations Relating to Labor › Chapter I — National Labor Relations Board › Part 102 — Rules and Regulations, Series 8

## Sections

- [§102.168. Federal income tax refund offset; purpose and scope.](/cfr/29/102.168.md)
- [§102.169. Definitions.](/cfr/29/102.169.md)
- [§102.170. Agency referral to IRS for tax referral effect; Agency responsibilities.](/cfr/29/102.170.md)
- [§102.171. Cost shifting.](/cfr/29/102.171.md)
- [§102.172. Minimum referral amount.](/cfr/29/102.172.md)
- [§102.173. Relation to other collection efforts.](/cfr/29/102.173.md)
- [§102.174. Debtor notification.](/cfr/29/102.174.md)
- [§102.175. Agency review of the obligation.](/cfr/29/102.175.md)
- [§102.176. Reserved](/cfr/29/102.176.md)