1. (a) For any overpayment debt which is certified, or would otherwise be certified, pursuant to Emp 409.04, the department shall, to the extent it determines that offset of all or part of the federal tax refund will cause extreme financial hardship to the individual or a member of the individual's immediate family:

   1. (1) Not certify such overpayment debt;
   2. (2) Reduce the amount of such certification; or
   3. (3) Return, in whole or in part, tax refund offset moneys to the individual.
2. (b) Forbearance which is granted in whole or in part shall only apply to the tax year at issue in the debtor’s request for forbearance.

Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24