# Pub. L. 109-171: changes to the Internal Revenue Code

2006-02-08, 120 Stat. 144. Source: <https://www.govinfo.gov/link/plaw/109/public/171>.

## Legislative history

- Bill: [S. 1932](https://www.congress.gov/bill/109th-congress/senate-bill/1932)
- House report: [H. Rept. 109-276](https://www.govinfo.gov/content/pkg/CRPT-109hrpt276/html/CRPT-109hrpt276.htm)
- Conference report: [H. Rept. 109-362](https://www.govinfo.gov/content/pkg/CRPT-109hrpt362/html/CRPT-109hrpt362.htm)
- Bluebook: [JCT general explanation (2007)](https://www.govinfo.gov/app/details/CPRT-110JPRT31502)

## § 6402: Authority to make credits or refunds

- § 6402(c): Pub. L. 109–171 substituted “of such Act.” for “the Social Security Act.” in first sentence and “The Secretary shall apply a reduction under this subsection first to an amount certified by the State as past due support under section 464 of the Social Security Act before any other reductions allowed by law.” for “A reduction under this subsection shall be applied first to satisfy any past-due support which has been assigned to the State under section 402(a)(26) or 471(a)(17) of the Social Security Act, and shall be applied to satisfy any other past-due support after any other reductions allowed by law (but before a credit against future liability for an internal revenue tax) have been made.” in third sentence.