I owe delinquent debt. Will my Economic Impact Payment under the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 be offset?

No, the second round of Economic Impact Payments, authorized by the Coronavirus Response and Relief Supplemental Appropriations Act of 2021, are not subject to offset for any reason through TOP.

Referenced from https://fiscal.treasury.gov/top/faqs-for-the-public-covid-19.html