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H.B. 554 updates how the state collects money owed to government agencies. It requires the State Tax Commission to automatically apply any corporate income tax overpayment — meaning a refund owed to a business — first toward any restitution that business owes to crime victims before returning the remainder to the taxpayer. The bill also clarifies that government agencies can pursue debt collection even when a formal court judgment hasn't yet been issued, and it allows the Office of State Debt Collection to carry over up to one year's worth of operating expenses in its fund at the end of each fiscal year rather than returning all remaining money to the state's general fund.