Taxpayers who have already filed their taxes for tax year 2021 will not need to adjust their tax returns
Under HB 1302, any refund due would be subject to offset first against existing liabilities owed to the state. Any remaining amount will be refunded to the taxpayer. However, a refund may also be subject to set off debt collection or payments owed to the state such as delinquent child support payments.
Read also: HB 1302 Tax Refund Explained