The attorney general shall enter into an agreement with the United States secretary of the treasury to participate in the federal treasury offset program for the collection of the following debts certified to the attorney general pursuant to section 131.02 of the Revised Code:

1. (A) State income tax obligations pursuant to 26 U.S.C. 6402(e);
2. (B) Covered unemployment compensation debts pursuant to 26 U.S.C. 6402(f).