{"data":{"id":"us/29-cfr-102.172","jurisdiction":"us","citation":"29 CFR 102.172","heading":"Minimum referral amount.","body":"The minimum amount of a debt otherwise eligible for Agency referral to the IRS is $25 for individual debtors and $100 for business debtors. The amount referred may include the principal portion of the debt, as well as any accrued interest, penalties, administrative cost charges, and attorney fees.","path":["Title 29—Labor","Subtitle B—Regulations Relating to Labor","CHAPTER I—NATIONAL LABOR RELATIONS BOARD","PART 102—RULES AND REGULATIONS, SERIES 8","Subpart V—Debt Collection Procedures By Federal Income Tax Refund Offset"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-29.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:20Z","sha256":"549f7d8304d1c43575dfeff322780e9736b4d27a5f7aad1eb85578db75b2b002","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-102.171","next":"us/29-cfr-102.173"},"notice":"GroundRules: Original legal text. Not legal advice."}