# Pub. L. 111-291: changes to the Internal Revenue Code 2010-12-08, 124 Stat. 3157. Source: . ## Legislative history - Bill: [H.R. 4783](https://www.congress.gov/bill/111th-congress/house-bill/4783) - Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669) ## § 6402: Authority to make credits or refunds - § 6402(f): Pub. L. 111–291, § 801(a)(1), struck out “resulting from fraud” after “debts” in heading. - § 6402(f)(3): Pub. L. 111–291, § 801(a)(2), redesignated par. (4) as (3) and struck out former par. (3). Prior to amendment, text of par. (3) read as follows: “Paragraph (1) shall apply to an overpayment by any person for a taxable year only if the address shown on the Federal return for such taxable year of the overpayment is an address within the State seeking the offset.” - § 6402(f)(3)(A): Pub. L. 111–291, § 801(a)(3)(A), struck out “by certified mail with return receipt” after “notifies”. - § 6402(f)(3)(B): Pub. L. 111–291, § 801(a)(3)(B), substituted “is not a covered unemployment compensation debt” for “due to fraud”. - § 6402(f)(3)(C): Pub. L. 111–291, § 801(a)(3)(C), substituted “is not a covered unemployment compensation debt” for “due to fraud”. - § 6402(f)(4): Pub. L. 111–291, § 801(a)(2), redesignated par. (5) as (4). Former par. (4) redesignated (3). - § 6402(f)(4)(A): Pub. L. 111–291, § 801(a)(4)(A), inserted “or the person’s failure to report earnings” after “due to fraud” and struck out “for not more than 10 years” after “remains uncollected”. - § 6402(f)(4)(B): Pub. L. 111–291, § 801(a)(4)(B), struck out “due to fraud” after “to be liable” and “for not more than 10 years” after “remain uncollected”. - § 6402(f)(5), § 6402(f)(6), § 6402(f): Pub. L. 111–291, § 801(a)(2), redesignated pars. (5) to (7) as (4) to (6), respectively, and struck out par. (8). Prior to amendment, text of par. (8) read as follows: “This section shall not apply to refunds payable after the date which is 10 years after the date of the enactment of this subsection.”