N.H. Admin. Code § Emp 409.02

Current through Register No. 2, January 9, 2025

Section Emp 409.02 - Definitions

For purposes of this part:

(a) "Debt" means past-due, legally enforceable overpayment of unemployment compensation benefits plus penalties and interest;

(b) "Department" means the department of employment security;

(c) "Individual" means a person who owes a debt;

(d) "Fiscal Service" means a bureau of that name in the Department of the Treasury;

(e) "Immediate family" means spouse, parent, and minor child under the age of 18 whether the relationship is a biological, adoption, step-, half-, or in-law relationship;

(f) "Internal Revenue Service (IRS)" means a bureau of that name in the Department of the Treasury;

(g) "Tax refund offset" means withholding or reducing a tax refund overpayment by an amount necessary to satisfy a debt owed by the payee(s) pursuant to 26 U.S.C. 6402(a);

(h) "Tax refund payment" means any overpayment of federal taxes to be refunded to the person making the overpayment after the IRS makes the appropriate credits as provided in 26 U.S.C. 6402(a) and 26 CFR 301.6402-3(a)(6)(i) for any liabilities for any federal tax on the part of the person who made the overpayment; and

(i) "Overpayment debt" means "covered unemployment compensation debt" as defined in 26 U.S.C. 6402(f)(4). The term includes:

(1) A "past-due debt for erroneous payment of unemployment compensation benefits due to fraud or the person's failure to report earnings which has become final under the law of a State certified by the Secretary of Labor pursuant to 26 U.S.C. 3304 and which remains uncollected; and

(2) Any penalties and interest assessed on such debt."

N.H. Admin. Code § Emp 409.02

#10424, eff 9-27-13

Amended by Number 24, Filed June 13, 2024, Proposed by #13965, Effective 5/16/2024, Expires5/16/2034.