I

103D CONGRESS

1ST SESSION H. R. 773

To amend the Internal Revenue Code of 1986 and the Social Security Act

to repeal provisions relating to the State enforcement of child support

obligations and to require the Internal Revenue Service to collect child

support through wage withholding.

IN THE HOUSE OF REPRESENTATIVES

FEBRUARY 3, 1993

Mr. HYDE introduced the following bill; which was referred to the Committee

on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 and the Social

Security Act to repeal provisions relating to the State

enforcement of child support obligations and to require

the Internal Revenue Service to collect child support

through wage withholding.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Uniform Child Support

5 Enforcement Act of 1993’’.
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1 SEC. 2. CERTAIN STATUTORILY PRESCRIBED PROCEDURES

2 REQUIRED AS A CONDITION OF RECEIVING

3 FEDERAL CHILD SUPPORT FUNDS.

4 Section 466(a) of the Social Security Act (42 U.S.C.

5 666(a)) is amended by inserting after paragraph (10) the

6 following:

7 ‘‘(11)(A) Procedures which require any State

8 court or administrative agency that issues or modi9 fies (or has issued or modified) a child support order

10 to transmit a copy of the order to the Internal Reve11 nue Service on the later of—

12 ‘‘(i) the date the order is issued or modi13 fied; or

14 ‘‘(ii) the effective date of this paragraph.

15 ‘‘(B) Procedures which—

16 ‘‘(i) require any individual with the right

17 to collect child support pursuant to an order is18 sued or modified in the State (whether before

19 or after the effective date of this paragraph) to

20 be presumed to have assigned to the Internal

21 Revenue Service the right to collect such sup22 port, unless the individual affirmatively elects to

23 retain such right at any time; and

24 ‘‘(ii) allow any individual who has made

25 the election referred to in clause (i) to rescind

26 or revive such election at any time.’’.
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1 SEC. 3. COLLECTION OF CHILD SUPPORT BY INTERNAL

2 REVENUE SERVICE.

3 (a) IN GENERAL.—Chapter 77 of the Internal Reve4 nue Code of 1986 (relating to miscellaneous provisions)

5 is amended by adding at the end thereof the following new

6 section:

7 ‘‘SEC. 7524. COLLECTION OF CHILD SUPPORT.

8 ‘‘(a) IN GENERAL.—The Secretary shall establish a

9 program to collect child support pursuant to child support

10 orders which are assigned to the Internal Revenue Service

11 under section 466(a)(4) of the Social Security Act (42

12 U.S.C. 666(a)(4)).

13 ‘‘(b) USE OF WAGE WITHHOLDING, ETC.—Such pro14 gram shall provide for the collection of child support re15 quired to be paid for any period through increases in wage

16 withholding under chapter 24 and estimated tax payments

17 under section 6654 during such period. Amounts required

18 to be paid through such withholding and payments shall

19 be treated as tax for purposes for this subtitle.

20 ‘‘(c) ANNUAL RECKONING OF OBLIGATION.—

21 ‘‘(1) IN GENERAL.—The entire amount of child

22 support required to be paid by any individual to the

23 Internal Revenue Service during any taxable year

24 shall be paid—

25 ‘‘(A) not later than the last date (deter26 mined without regard to extensions) prescribed
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1 for filing such individual’s return of tax im2 posed by chapter 1 for such taxable year, and

3 ‘‘(B)(i) if such return is filed not later

4 than such date, with such return, or

5 ‘‘(ii) in any case not described in subpara6 graph (A), in such manner as the Secretary

7 may by regulations prescribe.

8 ‘‘(2) CREDIT FOR PERIODIC PAYMENTS.—The

9 amount required to be paid under paragraph (1)

10 shall be reduced by the aggregate payments of child

11 support made under subsection (b) by such individ12 ual through increases in wage withholding and esti13 mated tax payments.

14 ‘‘(d) FAILURE TO PAY AMOUNT OWING.—If an indi15 vidual fails to pay the full amount required to be paid on

16 or before the last date described in subsection (c)(1), the

17 Secretary shall assess and collect the unpaid amount in

18 the same manner, with the same powers, and subject to

19 the same limitations applicable to a tax imposed by sub20 title C the collection of which would be jeopardized by

21 delay, except that—

22 ‘‘(1) for such purposes, paragraphs (4), (6),

23 and (8) of section 6334(a) (relating to property ex24 empt from levy) shall not apply, and
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1 ‘‘(2) there shall be exempt from levy so much

2 of the salary, wages, or other income of an individ3 ual as is being withheld therefrom in garnishment

4 pursuant to a judgment entered by a court of com5 petent jurisdiction for the support of his minor chil6 dren.

7 ‘‘(e) COLLECTIONS DISPERSED TO INDIVIDUAL

8 SPECIFIED IN ORDER.—

9 ‘‘(1) IN GENERAL.—Except as provided in para10 graph (2), amounts collected under this section pur11 suant to any child support order shall be paid to the

12 individual entitled to such amounts under such order

13 as quickly as possible. Any penalties and interest

14 collected with respect to such amounts also shall be

15 paid to such individual.

16 ‘‘(2) FAMILIES RECEIVING STATE ASSIST17 ANCE.—In the case of an individual with respect to

18 whom an assignment of child support payments to

19 a State is in effect—

20 ‘‘(A) of the amounts collected which rep21 resent monthly support payments, the first $50

22 of any payments for a month shall be paid to

23 such individual, and

24 ‘‘(B) all other amounts shall be paid to

25 such State pursuant to such assignment.
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1 The payment of amounts under subparagraph (A)

2 for any month shall not affect a family’s eligibility

3 for assistance or the amount of assistance payable to

4 a family for such month under any State plan ap5 proved under the Social Security Act.

6 ‘‘(f) COORDINATION WITH UNDERPAYMENT PROVI7 SIONS.—If the Secretary is collecting—

8 ‘‘(1) unpaid child support pursuant to an as9 sessment under this section, and

10 ‘‘(2) unpaid tax pursuant to an assessment

11 under section 6203,

12 all amounts collected shall be treated as collected pursuant

13 to the assessment under this section to the extent of the

14 amount of such unpaid child support.

15 ‘‘(g) LIMITATION ON JUDICIAL REVIEW.—No court

16 of the United States shall have jurisdiction to hear any

17 action, whether legal or equitable, brought to restrain or

18 review any assessment or collection authorized by this sec19 tion, nor shall any such assessment or collection be subject

20 to review by the Secretary in an administrative proceeding.

21 This subsection shall not preclude any legal, equitable, or

22 administrative action against the State by an individual

23 in any State court or before any State agency to determine

24 his liability for any amount assessed against him and col-
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1 lected, or to recover any such amount collected from him,

2 under this section.

3 ‘‘(h) REGULATIONS.—The Secretary shall prescribe

4 such regulations as may be appropriate to carry out the

5 purposes of this section.’’.

6 (b) REPEAL OF OFFSET OF PAST-DUE SUPPORT

7 AGAINST OVERPAYMENTS.—

8 (1) Section 6402 of such Code is amended by

9 striking subsections (c) and (g) and by redesignating

10 subsections (d), (e), (f), (h), and (i) as subsections

11 (c), (d), (e), (f), and (g), respectively.

12 (2) Subsection (a) of section 6402 of such Code

13 is amended by striking ‘‘subsections (c) or (d)’’ and

14 inserting ‘‘subsection (c)’’.

15 (3) Subsection (c) of section 6402 of such Code

16 (as redesignated by paragraph (1)) is amended—

17 (A) by striking ‘‘(other than past-due sup18 port subject to the provisions of subsection

19 (c))’’ in paragraph (1),

20 (B) by striking ‘‘after such overpayment is

21 reduced pursuant to subsection (c) with respect

22 to past-due support collected pursuant to an as23 signment under section 402(a)(26) of the Social

24 Security Act and’’ in paragraph (2).
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1 (4) Subsection (d) of section 6402 of such Code

2 (as redesignated by paragraph (1)) is amended by

3 striking ‘‘or (d)’’.

4 (c) REPEAL OF COLLECTION OF PAST-DUE SUP5 PORT.—Section 6305 of such Code is hereby repealed.

6 (d) CLERICAL AMENDMENTS.—

7 (1) The table of sections for subchapter A of

8 chapter 64 of such Code is amended by striking the

9 item relating to section 6305.

10 (2) The table of sections for chapter 77 of such

11 Code is amended by adding at the end thereof the

12 following new item:

‘‘Sec. 7524. Collection of child support.’’

13 SEC. 4. ELIMINATION OF PROVISIONS OF THE SOCIAL SE14 CURITY ACT RELATING TO STATE ENFORCE15 MENT OF CHILD SUPPORT OBLIGATIONS.

16 (a) AMENDMENT OF THE SOCIAL SECURITY ACT.—

17 Except as otherwise expressly provided, wherever in this

18 section an amendment or repeal is expressed in terms of

19 an amendment to, or repeal of, a section or other provi20 sion, the reference shall be considered to be made to a

21 section or other provision of the Social Security Act.

22 (b) AMENDMENTS TO SECTION 303.—Section 303(e)

23 (42 U.S.C. 503(e)) is hereby repealed.

24 (c) AMENDMENTS TO SECTION 402.—Section 402(a)

25 (42 U.S.C. 602(a)) is amended—
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1 (1) in paragraph (8)(A)(vi), by striking ‘‘(in2 cluding support payments collected and paid to the

3 family under section 457(b))’’;

4 (2) in paragraph (11), by striking ‘‘(established

5 pursuant to part D of this title)’’;

6 (3) in paragraph (26)(B), by striking ‘‘support’’

7 and all that follows through ‘‘child,’’ and inserting

8 ‘‘any payments or property due such applicant or a

9 child with respect to whom such aid is claimed,’’;

10 (4) in paragraph (28)—

11 (A) by striking ‘‘pursuant to a plan ap12 proved under part D, and retained by the State

13 under section 457,’’; and

14 (B) by striking ‘‘approved under this part’’

15 each place such term appears; and

16 (5) in paragraph (44)(B), by striking ‘‘and the

17 enforcement of child support obligations’’.

18 (d) AMENDMENTS TO SECTION 403.—Section

19 403(b)(2) (42 U.S.C. 603(b)(2)) is amended—

20 (1) by inserting ‘‘and’’ before ‘‘(B)’’; and

21 (2) by striking ‘‘, and (C) and all that follows

22 through ‘‘such section’’.

23 (e) AMENDMENT TO SECTION 406.—Section 406(h)

24 (42 U.S.C. 606(h)) is amended by striking ‘‘under part

25 D’’.
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1 (f) AMENDMENTS TO SECTION 408.—Section 408

2 (42 U.S.C. 608) is amended—

3 (1) in subsection (f)—

4 (A) in paragraph (2)(C), by striking the

5 semicolon and inserting a period; and

6 (B) by striking all that follows paragraph

7 (2)(C); and

8 (2) in subsection (m), by striking paragraphs

9 (4) and (5) and redesignating paragraph (6) as

10 paragraph (4).

11 (g) AMENDMENTS TO SECTION 451.—Section 451

12 (42 U.S.C. 651) is amended—

13 (1) by striking ‘‘enforcing’’ and all that follows

14 through ‘‘living,’’;

15 (2) by striking ‘‘obtaining child and spousal

16 support’’ and inserting ‘‘establishing child and

17 spousal support obligations of noncustodial parents’’;

18 and

19 (3) by striking ‘‘obtaining support’’ and insert20 ing ‘‘establishing such obligations’’.

21 (h) AMENDMENTS TO SECTION 452.—Section 452

22 (42 U.S.C. 652) is amended—

23 (1) in subsection (a)—

24 (A) in paragraph (1), by striking ‘‘obtain25 ing child support and support for the spouse (or
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1 former spouse) with whom the absent parent’s

2 child is living’’ and inserting ‘‘establishing child

3 and spousal support obligations of noncustodial

4 parents’’;

5 (B) in paragraph (7), by striking ‘‘collect6 ing child and spousal support’’ and inserting

7 ‘‘establishing child and spousal support obliga8 tions’’;

9 (C) in paragraph (10)—

10 (i) in subparagraph (A)—

11 (I) by striking ‘‘and collections’’;

12 and

13 (II) by striking ‘‘, the distribu14 tion of collections to families, State

15 and local governmental units, and the

16 Federal Government’’;

17 (ii) in subparagraph (C)—

18 (I) by striking clauses (i) and (ii)

19 and redesignating clauses (iii), (iv),

20 and (v), as clauses (i), (ii), and (iii),

21 respectively; and

22 (II) in clause (iii) (as so redesig23 nated), by striking ‘‘, and’’ and all

24 that follows;
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1 (iii) in subparagraph (G), by striking

2 ‘‘the use of’’ and all that follows through

3 ‘‘made,’’; and

4 (iv) by striking the sentence that fol5 lows subparagraph (I); and

6 (D) by striking paragraphs (6) and (8)

7 and redesignating paragraphs (7), (9), and (10)

8 as paragraphs (6), (7), and (8), respectively;

9 (2) in subsection (d), by striking ‘‘454(16)’’

10 each place such term appears and inserting

11 ‘‘454(12)’’;

12 (3) in subsection (f), by striking ‘‘enforcement’’;

13 (4) in subsection (g)(2)(A), by striking

14 ‘‘454(6)’’ each place such term appears and insert15 ing ‘‘454(5)’’;

16 (5) in subsection (h)—

17 (A) by striking ‘‘and enforcing’’; and

18 (B) by striking ‘‘and collect’’; and

19 (6) by striking subsections (b), (c), and (i) and

20 redesignating subsections (d), (e), (f), (g), and (h)

21 as subsections (b), (c), (d), (e), and (f), respectively.

22 (i) AMENDMENTS TO SECTION 454.—Section 454

23 (42 U.S.C. 654) is amended—

24 (1) in paragraph (4)(B)—
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1 (A) by striking ‘‘secure’’ and all that fol2 lows through ‘‘plan)’’ and inserting ‘‘establish

3 the child and spousal support obligations of the

4 child’s parent’’; and

5 (B) by striking ‘‘or enforce’’;

6 (2) in paragraph (6)—

7 (A) in subparagraph (A)—

8 (i) by striking ‘‘collection’’ and insert9 ing ‘‘establishment’’; and

10 (ii) by striking all that follows

11 ‘‘State,’’; and

12 (B) by striking subparagraph (C) and re13 designating subparagraphs (D) and (E) as sub14 paragraphs (C) and (D), respectively;

15 (3) in paragraph (9)—

16 (A) by inserting ‘‘and’’ at the end of sub17 paragraph (B); and

18 (B) by striking subparagraph (C) and re19 designating subparagraph (D) as subparagraph

20 (C);

21 (4) in paragraph (13), by striking ‘‘obtaining

22 support orders, and collecting support payments’’

23 and inserting ‘‘establishing support obligations’’;

24 (5) in paragraph (16)—
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1 (A) in subparagraph (A), by striking ‘‘en2 forcement collection’’ and all that follows

3 through ‘‘(iii)’’ and inserting ‘‘establishment

4 and paternity determination process under such

5 plan, including maintaining the data necessary

6 to meet the Federal reporting requirements on

7 a timely basis, and (ii)’’;

8 (B) in subparagraph (C), by inserting

9 ‘‘and’’ at the end;

10 (C) in subparagraph (E) by striking ‘‘col11 lection and enforcement’’ and inserting ‘‘estab12 lishment of support obligations’’; and

13 (D) by striking subparagraphs (B) and

14 (D) and redesignating subparagraphs (C) and

15 (E) as subparagraphs (B) and (C), respectively;

16 (6) in paragraph (20)(A), by striking ‘‘to im17 prove child support enforcement effectiveness which

18 are’’;

19 (7) by striking paragraphs (5), (10), (11), (12),

20 (18), (19), (21), (22), (23), and (24), and redesig21 nating paragraphs (6), (7), (8), (9), (13), (14), (15),

22 (16), (17), and (20) as paragraphs (5) through (14),

23 respectively; and

24 (8) by striking the 2nd sentence.
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1 (j) AMENDMENTS TO SECTION 455.—Section 455

2 (42 U.S.C. 655) is amended—

3 (1) in subsection (a)(1)—

4 (A) in subparagraph (A), by inserting

5 ‘‘and’’ at the end; and

6 (B) by striking subparagraph (B) and re7 designating subparagraph (C) as subparagraph

8 (B); and

9 (2) by striking subsection (e).

10 (k) AMENDMENTS TO SECTION 456.—

11 (1) IN GENERAL.—Section 456(a) (42 U.S.C.

12 656(a)) is amended—

13 (A) in paragraph (2), by striking ‘‘, and’’

14 at the end and inserting a period; and

15 (B) by striking paragraph (3).

16 (2) SECTION TRANSFERRED TO PART A OF

17 TITLE IV.—Section 456 of the Social Security Act is

18 hereby redesignated as section 411, transferred to

19 part A of title IV of such Act, and inserted after

20 section 410 of such Act.

21 (l) REPEAL OF SECTIONS 457, 458, 460, AND 464.—

22 Sections 457, 458, 460, and 464 (42 U.S.C. 657, 658,

23 660, and 664) are hereby repealed.

24 (m) AMENDMENTS TO SECTION 466.—Section 466

25 (42 U.S.C. 666) is amended—
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1 (1) in subsection (a)—

2 (A) in the matter preceding paragraph (1),

3 by striking ‘‘454(20)(A)’’ and inserting

4 ‘‘454(14)(A)’’;

5 (B) in paragraph (2)—

6 (i) in the 1st sentence, by striking

7 ‘‘obtaining and enforcing support orders’’

8 and inserting ‘‘establishing support obliga9 tions’’; and

10 (ii) in the 2nd sentence, by striking

11 ‘‘and enforcement’’;

12 (C) in paragraph (10)—

13 (i) in each of subparagraphs (A) and

14 (B), by striking ‘‘being enforced under this

15 part’’ each place such term appears and

16 inserting ‘‘in effect in the State’’;

17 (ii) in subparagraph (A), by striking

18 ‘‘enforcement’’; and

19 (iii) in subparagraph (C), by striking

20 ‘‘that is being enforced under this part’’;

21 and

22 (D) by striking paragraphs (1), (3), (4),

23 (6), (7), (8), and (9), and the matter following

24 paragraph (10), and redesignating paragraphs

25 (2), (5), (10), and (11) (as added by section 2
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1 of this Act) as paragraphs (1), (2), (3), and

2 (4), respectively;

3 (2) in subsection (d)—

4 (A) by striking ‘‘administrative costs, and

5 average support collections’’ and inserting ‘‘and

6 administrative costs’’; and

7 (B) by striking ‘‘enforcement’’; and

8 (3) by striking subsections (b), (c), and (e) and

9 redesignating subsection (d) as subsection (b).

10 (n) AMENDMENT TO SECTION 468.—Section 468 (42

11 U.S.C. 668) is amended by striking ‘‘enforcement’’.

12 (o) AMENDMENTS TO SECTION 469.—Section 469

13 (42 U.S.C. 669) is amended—

14 (1) in the section heading, by striking ‘‘EN15 FORCEMENT’’;

16 (2) in subsection (a)(1), by striking ‘‘enforce17 ment’’; and

18 (3) in subsection (b)(4), by striking ‘‘enforcing

19 or’’.

20 (p) AMENDMENTS TO SECTION 1902.—Section

21 1902(a)(25)(F) (42 U.S.C. 1396a(a)(25)(F)) is amended

22 by striking ‘‘by the State agency under part D of title

23 IV of this Act’’ and inserting ‘‘by or on behalf of any agen24 cy or instrumentality of the Federal Government’’.
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1 (q) AMENDMENT TO THE BALANCED BUDGET AND

2 EMERGENCY DEFICIT CONTROL ACT OF 1985.—Section

3 256(f) of the Balanced Budget and Emergency Deficit

4 Control Act of 1985 (2 U.S.C. 906(f)) is amended by

5 striking ‘‘sections 455 and 458’’ and inserting ‘‘section

6 455’’.

7 (r) AMENDMENT TO TITLE 5, UNITED STATES

8 CODE.—Section 552a(a)(S)(iv)(III) of title 5, United

9 States Code, is amended by striking ‘‘464 or’’.

10 (s) AMENDMENTS TO TITLE 31, UNITED STATES

11 CODE.—

12 (1) Section 3720A(a) of title 31, United States

13 Code, is amended by striking ‘‘any past-due sup14 port’’.

15 (2) Section 3720A(f) of title 31, United States

16 Code, is amended by striking paragraph (2) and by

17 redesignating paragraph (3) as paragraph (2).

18 SEC. 5. EFFECTIVE DATE.

19 This Act shall take effect on the 1st day of the 1st

20 calendar month that begins after the 2-year period that

21 begins with the date of the enactment of this Act.

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