---
kind: "section"
citation: "45 C.F.R. § 1150.30"
title: "45"
number: "1150.30"
heading: "Which debts can the Endowment refer to the Treasury for collection by offsetting tax refunds?"
url: "https://uscodex.org/cfr/45/1150.30"
---

# §1150.30. Which debts can the Endowment refer to the Treasury for collection by offsetting tax refunds?

- (a) The regulations in this subpart implement [31 U.S.C. 3720A](/usc/31/3720A.md), which authorizes the Treasury to reduce a tax refund by the amount of a past-due, legally enforceable debt owed to a Federal agency.
- (b) For purposes of this section, a past-due, legally enforceable debt referable to the Treasury for tax refund offset is a debt that is owed to the Endowment and:
  - (1) Is at least $25.00;
  - (2) Except in the case of a judgment debt, has been delinquent for at least three months and will not have been delinquent more than 10 years at the time the offset is made;
  - (3) Cannot currently be collected under the salary offset provisions of [5 U.S.C. 5514](/usc/5/5514.md);
  - (4) Is ineligible for administrative offset under [31 U.S.C. 3716(a)](/usc/31/3716.md?p=a) by reason of [31 U.S.C. 3716(c)(2)](/usc/31/3716.md?p=c-2) or cannot be collected by administrative offset under [31 U.S.C. 3716(a)](/usc/31/3716.md?p=a) by the Endowment against amounts payable to the debtor by the Endowment;
  - (5) With respect to which the Endowment has
    - (i) given the debtor at least 60 days to present evidence that all or part of the debt is not past due or legally enforceable,
    - (ii) considered evidence presented by the debtor, and
    - (iii) determined that an amount of the debt is past due and legally enforceable;
  - (6) Has been disclosed by the Endowment to a credit reporting agency as authorized by [31 U.S.C. 3711(e)](/usc/31/3711.md?p=e) and [§ 1150.12](/cfr/45/1150.12.md) of this part, unless the credit reporting agency would be prohibited from reporting information concerning the debt by reason of [15 U.S.C. 1681c](/usc/15/1681c.md);
  - (7) With respect to which the Endowment has notified or has made a reasonable attempt to notify the debtor that:
    - (i) The debt is past due, and
    - (ii) Unless repaid within 60 days of the date of the Notice, the debt may be referred to the Treasury for offset against any refund of overpayment of tax; and
  - (8) All other requirements of [31 U.S.C. 3720A](/usc/31/3720A.md) and the Treasury regulations relating to the eligibility of a debt for tax return offset ([31 CFR 285.2](/cfr/31/285.2.md)) have been satisfied.

## Notes

### Authority

Authority: 31 U.S.C. 3711, 3716-3718, 3720A; 5 U.S.C. 5514.

### Source

Source: 65 FR 37486, June 15, 2000, unless otherwise noted.