HB 939 amends Title 48 of the O.C.G.A., to revise and enhance the procedures for the Tax Refund Intercept Program.

It revises O.C.G.A. § 48-7-164 relating to procedure for setoff debts by allowing for the Administrative Office of the Courts (AOC) to transfer a refund amount to the court to which the refund is owed. Additionally, the interest accruing on proceeds in escrow shall not constitute any part of the setoff funds held in escrow and will be collected either by the AOC or the court to whom the debt is owed if such court is in possession of funds to cover administrative costs.

The bill also revises Code Section 48-7-165.1 to remove “the court to whom the debt is owed” from the potential recipients of funds dispersal upon the final determination of the debt by such court, leaving only the “debtor” as a possible recipient of disbursal. 

           Finally, HB 939 amends Code Section 48-7-166 by delineating both the AOC and the court to whom the debt is owed the authority to remove the amount of debt due and owing from the escrow account and to credit the amount to the debtor’s obligation. It further ensures that the court to whom the debt is owed, and no longer the AOC, shall notify the debtor in writing of the finalization of the setoff.