The Equal Employment Opportunity Commission (EEOC) is amending its regulations, pursuant to the Deficit Reduction Act of 1984, to add regulations on procedures for the collection of debts by Federal tax refund offset. This rule outlines the procedures that EEOC will follow for collection of a past-due, legally enforceable debt owed to EEOC by referring such debt to the internal Revenue Service (IRS) for offset against any overpayment of tax.