To amend the Internal Revenue Code of 1986 to give priority to reducing Federal tax refunds for all past-due child support before any other reductions allowed by law.

H.R. 4899 is a proposal that would change how the federal government handles tax refund offsets for individuals who owe debts. Under this bill, the Internal Revenue Service (IRS) would be required to prioritize the collection of unpaid child support over all other types of debt, such as back taxes or student loans. This means that if a taxpayer is owed a refund but has multiple outstanding obligations, the money would first be directed to fulfill their child support requirements before any other government claims are settled.