I

106TH CONGRESS

1ST SESSION H. R. 1488

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 the disbursement of such support and to require the

Internal Revenue Service to collect and disburse such support through

wage withholding and other means.

IN THE HOUSE OF REPRESENTATIVES

APRIL 20, 1999

Mr. HYDE (for himself and Ms. WOOLSEY) introduced the following bill; which

was referred to the Committee on Ways and Means, and in addition to

the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions

as fall within the jurisdiction of the committee concerned

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 the disbursement of such support and to require the Internal

Revenue Service to collect and disburse such support

through wage withholding and other means.

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

2 This Act may be cited as the ‘‘Compassion for Chil3 dren and Child Support Enforcement Act of 1999’’.

4 SEC. 2. FINDINGS.

5 The Congress finds the following:

6 (1) Over one quarter of the Nation’s children

7 live in a household where only one of their parents

8 is present.

9 (2) Forty percent of these children are not yet

10 eligible for child support because paternity has not

11 been established or a support order has not been

12 issued.

13 (3) Sixty percent of these children have a sup14 port order, but only half actually receive any sup15 port.

16 (4) Of those with orders, half receive the full

17 amount ordered, one-quarter receive some of the

18 amount ordered; and one-quarter receive nothing.

19 The problem of nonpayment is particularly acute in

20 cases where the parents live in different States.

21 Today, approximately one-third of all cases are

22 interstate in nature.

23 (5) As a result, too many children live in pov24 erty or near poverty and are unable to have the kind

25 of childhood which allows them to grow into healthy,

26 productive citizens. Studies show that, in many fam-
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1 ilies where child support is not paid, children go

2 hungry, lose access to health care, lack appropriate

3 winter clothing and can’t participate in school activi4 ties. Their families often face a housing crisis, and

5 inability to afford child care creates many latch-key

6 children.

7 (6) To show compassion for these children by

8 establishing and enforcing child support awards for

9 them is a high national priority.

10 (7) To undertake this task would require a

11 huge commitment of judicial time and resources.

12 While all cases take time and resources, interstate

13 cases involve the time and resources of two or more

14 jurisdictions and are, therefore, particularly trou15 bling.

16 (8) This commitment of resources would be un17 necessary if better, nonjudicial ways could be found

18 for handling some of these matters.

19 (9) The Department of the Treasury is in a

20 unique position to help address these problems. By

21 taking over responsibility for enforcing all child sup22 port orders through routine withholding of support

23 from obligated parents and use of the enforcement

24 tools at its disposal to collect from recalcitrant obli25 gors, the Department of the Treasury would greatly
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1 reduce the need for judicial resources of the States

2 that are now devoted to child support enforcement.

3 (10) This, in turn, would free up judicial re4 sources to focus on establishing paternity and sup5 port orders and lead to a vastly improved child sup6 port enforcement system.

7 (11) Moving child support enforcement respon8 sibilities to the Department of the Treasury will en9 hance the role of the Federal judiciary and the De10 partment of Justice in prosecuting truly egregious

11 cases of failure to pay child support.

12 SEC. 3. ASSIGNMENT TO INTERNAL REVENUE SERVICE OF

13 RIGHT TO COLLECT CHILD SUPPORT; AVAIL14 ABILITY OF CHILD SUPPORT INFORMATION

15 TO THE INTERNAL REVENUE SERVICE; NO16 TICE TO PARENTS OF SUPPORT COLLECTION

17 AND DISBURSEMENT OPTIONS.

18 (a) ASSIGNMENT TO INTERNAL REVENUE SERVICE

19 OF RIGHT TO COLLECT CHILD SUPPORT.—Section

20 466(a) of the Social Security Act (42 U.S.C. 666(a)) is

21 amended by inserting after paragraph (19) the following:

22 ‘‘(20) Procedures which—

23 ‘‘(A) require any individual with the right

24 to collect child support pursuant to an order

25 issued or modified in the State (whether before
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1 or after the effective date of this paragraph) to

2 be presumed to have assigned to the Internal

3 Revenue Service the right to collect such sup4 port, unless the individual affirmatively elects to

5 retain such right at any time; and

6 ‘‘(B) allow any individual who has made

7 the election referred to in subparagraph (A) to

8 rescind or revive such election at any time.’’.

9 (b) TRANSMISSION OF CHILD SUPPORT INFORMA10 TION TO THE FEDERAL CASE REGISTRY OF CHILD SUP11 PORT ORDERS.—

12 (1) IN GENERAL.—Section 466(a) of the Social

13 Security Act (42 U.S.C. 666(a)), as amended by

14 subsection (a) of this section, is amended by insert15 ing after paragraph (20) the following:

16 ‘‘(21)(A) Procedures which require any State

17 court or administrative agency that issues or modi18 fies (or has issued or modified) a child support order

19 to transmit an abstract of the order to the Federal

20 Case Registry of Child Support Orders established

21 under section 453(h), on the later of—

22 ‘‘(i) the date the order is issued or modi23 fied; or

24 ‘‘(ii) the effective date of this paragraph.
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1 ‘‘(B)(i) The abstract of a child support order

2 shall include a record of—

3 ‘‘(I) the amount of monthly (or other peri4 odic) support owed under the order, and other

5 amounts (including arrearages, interest or late

6 payment penalties, and fees) due or overdue

7 under the order;

8 ‘‘(II) any amount described in subclause

9 (I) that has been collected by a State;

10 ‘‘(III) the distribution by a State of such

11 collected amounts;

12 ‘‘(IV) the birth date of any child for whom

13 the order requires the provision of support; and

14 ‘‘(V) any action which has been taken to

15 enforce the order.

16 ‘‘(ii) The abstract of a child support order shall

17 use standardized data elements for both parents

18 (such as names, social security numbers and other

19 uniform identification numbers, dates of birth, and

20 case identification numbers), and contain such other

21 information (such as on case status) as the Sec22 retary may require.

23 ‘‘(C) Such procedures shall require the State

24 agency administering the State program under this

25 part to notify the Federal Case Registry of Child
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1 Support Orders of any expiration of any child sup2 port order an abstract of which has been transmitted

3 by the State pursuant to subparagraph (A).’’.

4 (2) CONFORMING AMENDMENT.—Section

5 453(h)(1) of such Act (42 U.S.C. 653(h)(1)) is

6 amended by striking ‘‘abstracts of support orders

7 and other information described in paragraph (2)

8 with respect to each case in each State case registry

9 maintained pursuant to section 454A(e), as fur10 nished (and regularly updated), pursuant to section

11 454A(f), by State agencies administering programs

12 under this part’’ and inserting ‘‘child support order

13 abstracts transmitted pursuant to section 466(a)(21)

14 and other information described in paragraph (2)

15 with respect to each case in the registry’’.

16 (c) NOTICE TO PARENTS OF SUPPORT COLLECTION

17 AND DISBURSEMENT OPTIONS.—Section 466(a)(20) of

18 the Social Security Act (42 U.S.C. 666(a)(20)), as added

19 by subsection (a) of this section, is amended—

20 (1) by striking ‘‘and’’ at the end of subpara21 graph (A);

22 (2) by striking the period at the end of sub23 paragraph (B) and inserting ‘‘; and’’; and

24 (3) by adding at the end the following:
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1 ‘‘(C) require that, at the time a suport

2 order is issued or modified in the State, the

3 parties to the order are provided with notice of

4 how collection and disbursement of support pur5 suant to the order will be made if the election

6 referred to in subparagraph (A) is not made,

7 and to whom to address any complaints or

8 questions regarding such collections or dis9 bursements.’’.

10 SEC. 4. COLLECTION AND DISBURSEMENT OF CHILD SUP11 PORT BY INTERNAL REVENUE SERVICE.

12 (a) IN GENERAL.—Chapter 77 of the Internal Rev13 enue Code of 1986 (relating to miscellaneous provisions)

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

15 sections:

16 ‘‘SEC. 7527. COLLECTION OF CHILD SUPPORT.

17 ‘‘(a) EMPLOYEE TO NOTIFY EMPLOYER OF CHILD

18 SUPPORT OBLIGATION.—

19 ‘‘(1) IN GENERAL.—Each employee shall speci20 fy, on each withholding certificate furnished to such

21 employee’s employer—

22 ‘‘(A) the monthly amount (if any) of each

23 child support obligation of such employee, and

24 ‘‘(B) the TIN of the individual to whom

25 each such obligation is owed.
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1 ‘‘(2) WHEN CERTIFICATE FILED.—In addition

2 to the other required times for filing a withholding

3 certificate, a new withholding certificate shall be

4 filed within 30 days after the date of any court or

5 administrative order which changes the information

6 specified under paragraph (1).

7 ‘‘(3) PERIOD CERTIFICATE IN EFFECT.—Any

8 specification under paragraph (1) shall continue in

9 effect until another withholding certificate takes ef10 fect which specifies a change in the information

11 specified under paragraph (1).

12 ‘‘(4) AUTHORITY TO SPECIFY SMALLER CHILD

13 SUPPORT AMOUNT.—In the case of an employee who

14 is employed by more than 1 employer for any period,

15 such employee may specify less than the monthly

16 amount described in paragraph (1)(A) to each such

17 employer so long as the total of the amounts speci18 fied to all such employers is not less than such

19 monthly amount.

20 ‘‘(b) CERTAIN OBLIGATIONS EXEMPT.—This section

21 shall not apply to a child support obligation for any month

22 if the individual to whom such obligation is owed has so

23 notified the Secretary and the individual owing such obli24 gation more than 30 business days before the beginning

25 of such month.
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1 ‘‘(c) EMPLOYER OBLIGATIONS.—

2 ‘‘(1) REQUIREMENT TO DEDUCT AND WITH3 HOLD.—

4 ‘‘(A) IN GENERAL.—Every employer who

5 receives a certificate under subsection (a) that

6 specifies that the employee has a child support

7 obligation for any month shall deduct and with8 hold from the wages (as defined in section

9 3401(a)) paid by such employer to such em10 ployee during each month that such certificate

11 is in effect an additional amount equal to the

12 amount of such obligation or such other amount

13 as may be specified by the Secretary under sub14 section (d).

15 ‘‘(B) LIMITATION ON AGGREGATE WITH16 HOLDING.—In no event shall an employer de17 duct and withhold under this section from a

18 payment of wages an amount in excess of the

19 amount of such payment which would be per20 mitted to be garnished under section 303(b) of

21 the Consumer Credit Protection Act.

22 ‘‘(2) NOTICE TO SECRETARY.—

23 ‘‘(A) IN GENERAL.—Every employer who

24 receives a withholding certificate shall, within
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1 30 business days after such receipt, submit a

2 copy of such certificate to the Secretary.

3 ‘‘(B) EXCEPTION.—Subparagraph (A)

4 shall not apply to any withholding certificate

5 if—

6 ‘‘(i) a previous withholding certificate

7 is in effect with the employer, and

8 ‘‘(ii) the information shown on the

9 new certificate with respect to child sup10 port is the same as the information with

11 respect to child support shown on the cer12 tificate in effect.

13 ‘‘(3) WHEN WITHHOLDING OBLIGATION TAKES

14 EFFECT.—Any withholding obligation with respect

15 to a child support obligation of an employee shall

16 commence with the first payment of wages after the

17 certificate is furnished.

18 ‘‘(d) SECRETARY TO VERIFY AMOUNT OF CHILD

19 SUPPORT OBLIGATION.—

20 ‘‘(1) VERIFICATION OF INFORMATION SPECI21 FIED ON WITHHOLDING CERTIFICATES.—Within 20

22 business days after receiving a withholding certifi23 cate of any employee, or a notice from any person

24 claiming that an employee is delinquent in making

25 any payment pursuant to a child support obligation,
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1 the Secretary shall determine whether the informa2 tion available to the Federal Case Registry of Child

3 Support Orders established under section 453(h) of

4 the Social Security Act indicates that such employee

5 has a child support obligation.

6 ‘‘(2) EMPLOYER NOTIFIED IF INCREASED

7 WITHHOLDING IS REQUIRED.—If the Secretary de8 termines that an employee’s child support obligation

9 is greater than the amount (if any) shown on the

10 withholding certificate in effect with respect to such

11 employee, the Secretary shall, within 20 business

12 days after such determination, notify the employer

13 to whom such certificate was furnished of the cor14 rect amount of such obligation, and such amount

15 shall apply in lieu of the amount (if any) specified

16 by the employee with respect to payments of wages

17 by the employer after the date the employer receives

18 such notice.

19 ‘‘(3) DETERMINATION OF CORRECT AMOUNT.—

20 In making the determination under paragraph (2),

21 the Secretary shall take into account whether the

22 employee is an employee of more than 1 employer

23 and shall appropriately adjust the amount of the re24 quired withholding from each such employer.
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1 ‘‘(e) CHILD SUPPORT OBLIGATIONS REQUIRED TO

2 BE PAID WITH INCOME TAX RETURN.—

3 ‘‘(1) IN GENERAL.—The child support obliga4 tion of any individual for months ending with or

5 within any taxable year shall be paid—

6 ‘‘(A) not later than the last date (deter7 mined without regard to extensions) prescribed

8 for filing his return of tax imposed by chapter

9 1 for such taxable year, and

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

11 than such date, with such return, or

12 ‘‘(ii) in any case not described in clause (i),

13 in such manner as the Secretary may by regula14 tions prescribe.

15 ‘‘(2) CREDIT FOR AMOUNT PREVIOUSLY

16 PAID.—The amount required to be paid by an indi17 vidual under paragraph (1) shall be reduced by the

18 sum of—

19 ‘‘(A) the amount collected under this sec20 tion with respect to periods during the taxable

21 year, plus

22 ‘‘(B) the amount (if any) paid by such in23 dividual under section 6654 by reason of sub24 section (f)(3) thereof for such taxable year.

25 ‘‘(f) FAILURE TO PAY AMOUNT OWING.—
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1 ‘‘(1) COLLECTION AUTHORITY.—If an indi2 vidual fails to pay the full amount required to be

3 paid under subsection (e) on or before the due date

4 for such payment, the Secretary shall assess and col5 lect the unpaid amount in the same manner, with

6 the same powers, and subject to the same limitations

7 applicable to a tax imposed by subtitle C the collec8 tion of which would be jeopardized by delay.

9 ‘‘(2) SHORTFALL IN PAYMENTS.—For purposes

10 of paragraph (1) and subsection (i), if the taxpayer

11 would have a deficiency for the taxable year were the

12 amount required to be paid under subsection (e)

13 treated as tax imposed by chapter 1, such deficiency

14 shall be treated as attributable to a failure to pay

15 the full amount required to be paid under subsection

16 (e) to the extent thereof.

17 ‘‘(g) CREDIT OR REFUND FOR WITHHELD CHILD

18 SUPPORT IN EXCESS OF ACTUAL OBLIGATION.—There

19 shall be allowed as a credit against the taxes imposed by

20 subtitle A for the taxable year an amount equal to the

21 excess (if any) of—

22 ‘‘(1) the aggregate of the amounts described in

23 subparagraphs (A) and (B) of subsection (e)(2),

24 over
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1 ‘‘(2) the actual child support obligation of the

2 taxpayer for such taxable year.

3 The credit allowed by this subsection shall be treated for

4 purposes of this title as allowed by subpart C of part IV

5 of subchapter A of chapter 1.

6 ‘‘(h) CHILD SUPPORT TREATED AS TAXES.—

7 ‘‘(1) IN GENERAL.—For purposes of penalties

8 and interest related to failure to deduct and with9 hold taxes, amounts required to be deducted and

10 withheld under this section shall be treated as taxes

11 imposed by chapter 24.

12 ‘‘(2) OTHER RULES.—Rules similar to the rules

13 of sections 3403, 3404, 3501, 3502, 3504, and 3505

14 shall apply with respect to child support obligations

15 required to be deducted and withheld.

16 ‘‘(3) SPECIAL RULE FOR COLLECTIONS.—For

17 purposes of collecting any unpaid amount which is

18 required to be paid under this section—

19 ‘‘(A) paragraphs (4), (6), and (8) of sec20 tion 6334(a) (relating to property exempt from

21 levy) shall not apply, and

22 ‘‘(B) there shall be exempt from levy so

23 much of the salary, wages, or other income of

24 an individual as is being withheld therefrom in

25 garnishment pursuant to a judgment entered by
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1 a court of competent jurisdiction for the sup2 port of his minor children.

3 ‘‘(i) TREATMENT OF ARREARAGES UNDER CHILD

4 SUPPORT OBLIGATIONS NOT SUBJECT TO SECTION FOR

5 PRIOR PERIOD.—If—

6 ‘‘(1) this section did not apply to any child sup7 port obligation by reason of subsection (b) for any

8 prior period, and

9 ‘‘(2) there is a legally enforceable past-due

10 amount under such obligation for such period,

11 then such past-due amount (and any penalties and interest

12 with respect to such amount as of the close of such period)

13 shall be treated for purposes of this section as owed for

14 the first month that this section applies to such obligation.

15 ‘‘(j) DEFINITIONS AND SPECIAL RULES.—

16 ‘‘(1) DEFINITIONS.—For purposes of this

17 section—

18 ‘‘(A) WITHHOLDING CERTIFICATE.—The

19 term ‘withholding certificate’ means the with20 holding exemption certificate used for purposes

21 of chapter 24.

22 ‘‘(B) BUSINESS DAY.—The term ‘business

23 day’ means any day other than a Saturday,

24 Sunday, or legal holiday (as defined in section

25 7503).
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1 ‘‘(2) TIMELY MAILING.—Any notice under sub2 section (c)(2) or (d)(2) which is delivered by United

3 States mail shall be treated as given on the date of

4 the United States postmark stamped on the cover in

5 which such notice is mailed.

6 ‘‘(k) REGULATIONS.—The Secretary shall prescribe

7 such regulations as may be necessary or appropriate to

8 carry out the purposes of this section.’’

9 ‘‘SEC. 7528. DISBURSEMENT OF CHILD SUPPORT COLLEC10 TIONS.

11 ‘‘As soon as practicable after the Secretary receives

12 an amount paid under section 7527 that is attributable

13 to a child support obligation owed with respect to a family,

14 the Secretary shall, using information in the Federal Case

15 Registry of Child Support Orders established under sec16 tion 453(h) of the Social Security Act, ascertain the iden17 tity of the family and distribute the amount as follows:

18 ‘‘(1) FAMILIES RECEIVING ASSISTANCE.—In the

19 case of a family receiving assistance from a State,

20 the Secretary shall—

21 ‘‘(A) pay to the State the State share of

22 the amount so collected; and

23 ‘‘(B) retain, or distribute to the family, the

24 Federal share of the amount so collected.
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1 In no event shall the total of the amounts paid to

2 the State with respect to a family and the amounts

3 retained by the Federal Government with respect to

4 the family, under this paragraph, exceed the total of

5 the amounts that have been paid to the family as as6 sistance by the State, except that the total amount

7 distributed to families under this paragraph during

8 a fiscal year shall not exceed the total of the

9 amounts paid under section 7527 during the fiscal

10 year minus any credits allowed under section

11 7527(g) during the fiscal year.

12 ‘‘(2) FAMILIES THAT FORMERLY RECEIVED AS13 SISTANCE.—In the case of a family that formerly re14 ceived assistance from a State:

15 ‘‘(A) CURRENT SUPPORT PAYMENTS.—To

16 the extent that the amount so collected does not

17 exceed the amount required to be paid to the

18 family for the month in which collected, the

19 Secretary shall distribute the amount so col20 lected to the family.

21 ‘‘(B) PAYMENTS OF ARREARAGES.—To the

22 extent that the amount so collected exceeds the

23 amount required to be paid to the family for

24 the month in which collected, the Secretary
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1 shall distribute the amount so collected as fol2 lows:

3 ‘‘(i) DISTRIBUTION OF ARREARAGES

4 THAT ACCRUED AFTER THE FAMILY

5 CEASED TO RECEIVE ASSISTANCE.—

6 ‘‘(I) PRE-EFFECTIVE DATE.—Ex7 cept as provided in subclause (II), the

8 provisions of this section (other than

9 subsection (b)(1)) as in effect and ap10 plied on the day before the date of the

11 enactment of section 302 of the Per12 sonal Responsibility and Work Oppor13 tunity Act Reconciliation of 1996

14 shall apply with respect to the dis15 tribution of support arrearages that—

16 ‘‘(aa) accrued after the fam17 ily ceased to receive assistance

18 from the State, and

19 ‘‘(bb) are collected before

20 the 1st day of the 1st fiscal year

21 that begins after the effective

22 date of this section.

23 ‘‘(II) POST-EFFECTIVE DATE.—

24 With respect to the amount so col25 lected on or after the 1st day of the
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1 1st fiscal year that begins after the

2 effective date of this section:

3 ‘‘(aa) IN GENERAL.—The

4 Secretary shall first distribute

5 the amount so collected (other

6 than any amount described in

7 clause (iv)) to the family to the

8 extent necessary to satisfy any

9 support arrearages with respect

10 to the family that accrued after

11 the family ceased to receive as12 sistance from the State.

13 ‘‘(bb) REIMBURSEMENT OF

14 GOVERNMENTS FOR ASSISTANCE

15 PROVIDED TO THE FAMILY.—

16 After the application of division

17 (aa) and clause (ii)(II)(aa) with

18 respect to the amount so col19 lected, the Secretary shall retain

20 the Federal share of the amount

21 so collected, and pay to the State

22 the State share of the amount so

23 collected, but only to the extent

24 necessary to reimburse amounts
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1 paid to the family as assistance

2 by the State.

3 ‘‘(cc) DISTRIBUTION OF THE

4 REMAINDER TO THE FAMILY.—

5 To the extent that neither divi6 sion (aa) nor division (bb) applies

7 to the amount so collected, the

8 Secretary shall distribute the

9 amount to the family.

10 ‘‘(ii) DISTRIBUTION OF ARREARAGES

11 THAT ACCRUED BEFORE THE FAMILY RE12 CEIVED ASSISTANCE.—

13 ‘‘(I) PRE-EFFECTIVE DATE.—Ex14 cept as provided in subclause (II), the

15 provisions of this section (other than

16 subsection (b)(1)) as in effect and ap17 plied on the day before the date of the

18 enactment of section 302 of the Per19 sonal Responsibility and Work Oppor20 tunity Reconciliation Act of 1996

21 shall apply with respect to the dis22 tribution of support arrearages that—

23 ‘‘(aa) accrued before the

24 family received assistance from

25 the State; and
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1 ‘‘(bb) are collected before

2 the 1st day of the 1st fiscal year

3 that begins after the effective

4 date of this section.

5 ‘‘(II) POST-EFFECTIVE DATE.—

6 With respect to the amount so col7 lected on or after the 1st day of the

8 1st fiscal year that begins after the

9 effective date of this section:

10 ‘‘(aa) IN GENERAL.—The

11 Secretary shall first distribute

12 the amount so collected (other

13 than any amount described in

14 clause (iv)) to the family to the

15 extent necessary to satisfy any

16 support arrearages with respect

17 to the family that accrued before

18 the family received assistance

19 from the State.

20 ‘‘(bb) REIMBURSEMENT OF

21 GOVERNMENTS FOR ASSISTANCE

22 PROVIDED TO THE FAMILY.—

23 After the application of clause

24 (i)(II)(aa) and division (aa) of

25 this subclause with respect to the
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1 amount so collected, the Sec2 retary shall retain the Federal

3 share of the amount so collected,

4 and pay to the State the State

5 share of the amount so collected,

6 but only to the extent necessary

7 to reimburse amounts paid to the

8 family as assistance by the State.

9 ‘‘(cc) DISTRIBUTION OF THE

10 REMAINDER TO THE FAMILY.—

11 To the extent that neither divi12 sion (aa) nor division (bb) applies

13 to the amount so collected, the

14 Secretary shall distribute the

15 amount to the family.

16 ‘‘(iii) DISTRIBUTION OF ARREARAGES

17 THAT ACCRUED WHILE THE FAMILY RE18 CEIVED ASSISTANCE.—In the case of a

19 family described in this subparagraph,

20 paragraph (1) shall apply with respect to

21 the distribution of support arrearages that

22 accrued while the family received assist23 ance from the State.

24 ‘‘(iv) ORDERING RULES FOR DIS25 TRIBUTIONS.—For purposes of this sub-
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1 paragraph, unless an earlier effective date

2 is required by this section, effective Octo3 ber 1, 2000, the Secretary shall treat any

4 support arrearages collected as accruing in

5 the following order:

6 ‘‘(I) To the period after the fam7 ily ceased to receive assistance from

8 the State.

9 ‘‘(II) To the period before the

10 family received assistance from the

11 State.

12 ‘‘(III) To the period while the

13 family was receiving assistance from

14 the State.

15 ‘‘(3) FAMILIES THAT NEVER RECEIVED ASSIST16 ANCE.—In the case of any other family, the Sec17 retary shall distribute the amount so collected to the

18 family.

19 ‘‘(b) DEFINITIONS.—As used in this section:

20 ‘‘(1) ASSISTANCE.—The term ‘assistance’

21 means, with respect to a State—

22 ‘‘(A) assistance under a State program

23 funded under part A of title IV of the Social

24 Security Act; or
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1 ‘‘(B) foster care maintenance payments

2 under a State plan approved under part E of

3 title IV of the Social Security Act.

4 ‘‘(2) FEDERAL SHARE.—The term ‘Federal

5 share’ means that portion of the amount collected

6 resulting from the application of the Federal medical

7 assistance percentage in effect for the fiscal year in

8 which the amount is collected.

9 ‘‘(3) FEDERAL MEDICAL ASSISTANCE PERCENT10 AGE.—The term ‘Federal medical assistance per11 centage’ means—

12 ‘‘(A) the Federal medical assistance per13 centage (as defined in section 1118 of the So14 cial Security Act), in the case of Puerto Rico,

15 the Virgin Islands, Guam, and American

16 Samoa; or

17 ‘‘(B) the Federal medical assistance per18 centage (as defined in section 1905(b) of such

19 Act, as in effect on September 30, 1996) in the

20 case of any other State.

21 ‘‘(4) STATE SHARE.—The term ‘State share’

22 means 100 percent minus the Federal share.’’.

23 (b) WITHHELD CHILD SUPPORT TO BE SHOWN ON

24 W–2.—Subsection (a) of section 6051 of such Code is

25 amended by striking ‘‘and’’ at the end of paragraph (10),
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1 by striking the period at the end of paragraph (11) and

2 inserting ‘‘, and’’, and by inserting after paragraph (11)

3 the following new paragraph:

4 ‘‘(12) the total amount deducted and withheld

5 as a child support obligation under section 7527(c).’’

6 (c) APPLICATION OF ESTIMATED TAX.—

7 (1) IN GENERAL.—Subsection (f) of section

8 6654 of such Code (relating to failure by individual

9 to pay estimated income tax) is amended by striking

10 ‘‘minus’’ at the end of paragraph (2) and inserting

11 ‘‘plus’’, by redesignating paragraph (3) as paragraph

12 (4), and by inserting after paragraph (2) the fol13 lowing new paragraph:

14 ‘‘(3) the aggregate amount of the child support

15 obligations of the taxpayer for months ending with

16 or within the taxable year (other than such an obli17 gation for any month for which section 7527 does

18 not apply to such obligation), minus’’.

19 (2) Paragraph (1) of section 6654(d) of such

20 Code is amended by adding at the end the following

21 new subparagraph:

22 ‘‘(D) DETERMINATION OF REQUIRED AN23 NUAL PAYMENT FOR TAXPAYERS REQUIRED TO

24 PAY CHILD SUPPORT.—In the case of a tax25 payer who is required under section 7527 to
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1 pay a child support obligation (as defined in

2 section 7527) for any month ending with or

3 within the taxable year, the required annual

4 payment shall be the sum of—

5 ‘‘(i) the amount determined under

6 subparagraph (B) without regard to sub7 section (f)(3), plus

8 ‘‘(ii) the aggregate amount described

9 in subsection (f)(3).’’

10 (3) CREDIT FOR WITHHELD AMOUNTS, ETC.—

11 Subsection (g) of section 6654 of such Code is

12 amended by adding at the end the following new

13 paragraph:

14 ‘‘(3) CHILD SUPPORT OBLIGATIONS.—For pur15 poses of applying this section, the amounts collected

16 under section 7527 shall be deemed to be a payment

17 of the amount described in subsection (f)(3) on the

18 date such amounts were actually withheld or paid, as

19 the case may be.’’

20 (d) PENALTY FOR FALSE INFORMATION ON WITH21 HOLDING CERTIFICATE.—Section 7205 of such Code (re22 lating to fraudulent withholding exemption certificate or

23 failure to supply information) is amended by adding at

24 the end the following new subsection:
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1 ‘‘(c) WITHHOLDING OF CHILD SUPPORT OBLIGA2 TIONS.—If any individual willfully makes a false state3 ment under section 7527(a), then such individual shall,

4 in addition to any other penalty provided by law, upon

5 conviction thereof, be fined not more than $1,000, or im6 prisoned not more than 1 year, or both.’’

7 (e) NEW WITHHOLDING CERTIFICATE REQUIRED.—

8 Not later than 90 days after the effective date of this Act,

9 each employee who has a child support obligation to which

10 section 7527 of the Internal Revenue Code of 1986 (as

11 added by this section) applies shall furnish a new with12 holding certificate to each of such employee’s employers.

13 A certificate required under the preceding sentence shall

14 be treated as required under such section 7527.

15 (f) REPEAL OF OFFSET OF PAST-DUE SUPPORT

16 AGAINST OVERPAYMENTS.—

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

18 striking subsections (c) and (h) and by redesignating

19 subsections (d), (e), (f), (g), and (i) as subsections

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

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

22 is amended by striking ‘‘subsections (c), (d), or (e)’’

23 and inserting ‘‘subsection (c) or (d)’’.

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

25 (as redesignated by paragraph (1)) is amended—
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1 (A) by striking ‘‘(other than past-due sup2 port subject to the provisions of subsection

3 (c))’’ in paragraph (1),

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

5 reduced pursuant to subsection (c) with respect

6 to past-due support collected pursuant to an as7 signment under section 402(a)(26) of the Social

8 Security Act and’’ in paragraph (2).

9 (4) Subsection (d) of section 6402 of such Code

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

11 inserting ‘‘subsection (c)’’.

12 (5) Subsection (e) of section 6402 of such Code

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

14 striking ‘‘or (d)’’.

15 (g) REPEAL OF COLLECTION OF PAST-DUE SUP16 PORT.—Section 6305 of such Code is hereby repealed.

17 (h) CLERICAL AMENDMENTS.—

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

19 chapter 64 of such Code is amended by striking the

20 item relating to section 6305.

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

22 Code is amended by adding at the end thereof the

23 following new item:

‘‘Sec. 7527. Collection of child support.

‘‘Sec. 7528. Disbursement of child support collections.’’
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1 (i) USE OF PARENT LOCATOR SERVICE.—Section

2 453(a) of the Social Security Act (42 U.S.C. 653(a)) is

3 amended by inserting ‘‘or the Internal Revenue Service’’

4 before ‘‘information as’’.

5 SEC. 5. ELIMINATION OF PROVISIONS OF LAW RELATING

6 TO STATE ENFORCEMENT OF CHILD SUP7 PORT OBLIGATIONS OTHER THAN MEDICAL

8 SUPPORT OBLIGATIONS.

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

10 Except as otherwise expressly provided, wherever in this

11 section an amendment or repeal is expressed in terms of

12 an amendment to, or repeal of, a section or other provi13 sion, the reference shall be considered to be made to a

14 section or other provision of the Social Security Act.

15 (b) AMENDMENTS TO SECTION 451.—Section 451

16 (42 U.S.C. 651) is amended—

17 (1) by inserting ‘‘medical’’ before ‘‘support obli18 gations’’;

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

20 support’’ and inserting ‘‘establishing child and

21 spousal support obligations’’; and

22 (3) by striking ‘‘obtaining support’’ and insert23 ing ‘‘establishing such obligations and obtaining

24 medical support’’.
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1 (c) AMENDMENTS TO SECTION 452.—Section 452

2 (42 U.S.C. 652) is amended—

3 (1) in subsection (a)—

4 (A) in paragraph (1), by striking ‘‘obtain5 ing child support and support for the spouse (or

6 former spouse) with whom the noncustodial

7 parent’s child is living’’ and inserting ‘‘estab8 lishing child and spousal support obligations of

9 noncustodial parents and obtaining medical

10 support from noncustodial parents’’;

11 (B) in paragraph (4)—

12 (i) in subparagraph (A)—

13 (I) by striking ‘‘454(15)(B)’’ and

14 inserting ‘‘454(11)(B)’’; and

15 (II) by striking ‘‘and section

16 458’’;

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

18 ‘‘454(15)(A)’’ and inserting ‘‘454(11)(A)’’;

19 and

20 (iii) in subparagraph (C)—

21 (I) in clause (i), by striking ‘‘sub22 section (g) of this section and section

23 458’’ and inserting ‘‘subsection (e) of

24 this section’’; and
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1 (II) in clause (ii), by striking ‘‘—

2 ’’ and all that follows and inserting

3 ‘‘whether Federal and other funds

4 made available to carry out the State

5 program are being appropriately ex6 pended, and are properly and fully ac7 counted for;’’

8 (C) in paragraph (7), by striking ‘‘col9 lecting child and spousal support’’ and inserting

10 ‘‘establishing child and spousal support obliga11 tions and collecting child and spousal medical

12 support’’;

13 (D) in paragraph (8)—

14 (i) by inserting ‘‘the medical support

15 requirements of’’ before ‘‘court’’ the 1st

16 place such term appears; and

17 (ii) by inserting ‘‘medical support re18 quirements of’’ before ‘‘court’’ the 2nd

19 place such term appears; and

20 (iii) by striking ‘‘such order’’ and in21 serting ‘‘such requirements’’;

22 (E) in paragraph (10)—

23 (i) by striking ‘‘, but not be limited

24 to’’ and all that follows through the end of

25 subparagraph (A) and inserting ‘‘include—
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1 ‘‘(A) total program costs set forth in suffi2 cient detail to show the cost to the States and

3 the Federal Government, and an identification

4 of the financial impact of this part;’’;

5 (ii) in subparagraph (C)—

6 (I) in the matter preceding clause

7 (i), by striking ‘‘collect support’’ and

8 insert ‘‘receive support’’;

9 (II) in clause (iii), by striking

10 ‘‘support was collected’’ and inserting

11 ‘‘medical support was provided’’; and

12 (III) by striking clauses (iv)

13 through (vii) and inserting the fol14 lowing:

15 ‘‘(iv) the total amount of medical sup16 port provided as a result of State action;’’;

17 and

18 ‘‘(v) the number of child support

19 cases filed in each State in the fiscal

20 year;’’; and

21 (iii) in subparagraph (G)—

22 (I) by striking ‘‘and on use of the

23 Internal Revenue Service for collec24 tions’’ and inserting ‘‘to obtain med25 ical support’’; and
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1 (II) by striking ‘‘on which collec2 tions were made’’ and inserting ‘‘with

3 respect to which medical support was

4 provided’’; and

5 (F) by striking paragraph (6) and redesig6 nating paragraphs (7) through (11) as para7 graphs (6) through (10), respectively;

8 (2) in subsections (d) and (e), by striking

9 ‘‘454(16)’’ each place such term appears and insert10 ing ‘‘454(12)’’;

11 (3) in subsection (h)—

12 (A) by striking ‘‘and enforcing support or13 ders’’ and inserting ‘‘support orders and enforc14 ing the medical support requirements of such

15 orders’’; and

16 (B) by striking ‘‘and collect child support

17 awards’’ and inserting ‘‘child support orders

18 and obtain medical support under such orders’’;

19 (4) effective October 1, 1997, in subsection (k),

20 by striking ‘‘454(31)’’ and inserting ‘‘454(24)’’; and

21 (5) by striking subsections (b), (c), and (i) and

22 redesignating subsections (d) through (h), (j), and

23 (effective October 1, 1997) (k) as subsections (b)

24 through (h), respectively.
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1 (d) AMENDMENT TO SECTION 453.—Section 453(b)

2 (42 U.S.C. 653(b)) is amended by striking ‘‘454(26)’’ and

3 inserting ‘‘454(18)’’.

4 (e) AMENDMENTS TO SECTION 454.—Section 454

5 (42 U.S.C. 654) is amended—

6 (1) by striking paragraph (4) and inserting the

7 following:

8 ‘‘(4) provide that the State will provide services

9 relating to the establishment of paternity or the es10 tablishment or modification of child support obliga11 tions, or the enforcement of the medical support pro12 visions of such obligations, as appropriate, under the

13 State plan with respect to—

14 ‘‘(A) each child for whom (i) assistance is

15 provided under the State program funded under

16 part A of this title, (ii) benefits or services for

17 foster care maintenance are provided under the

18 State program funded under part E of this

19 title, (iii) medical assistance is provided under

20 the State plan approved under title XIX, or (iv)

21 cooperation is required pursuant to section 6(l)

22 of the Food Stamp Act of 1977 (7 U.S.C.

23 2015(l)), unless, in accordance with paragraph

24 (21), good cause or other exceptions exist; and
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1 ‘‘(B) any other child, if an individual ap2 plies for such services with respect to the

3 child;’’;

4 (2) in paragraph (6), by striking subparagraph

5 (C) and redesignating subparagraphs (D) and (E) as

6 subparagraphs (C) and (D), respectively;

7 (3) in paragraph (9)—

8 (A) in subparagraph (E), by striking

9 ‘‘452(a)(11) for income withholding, imposition

10 of liens, and’’ and inserting ‘‘452(a)(10) for’’;

11 and

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

15 (4) in paragraph (13), by striking ‘‘collecting

16 support payments’’ and inserting ‘‘obtaining medical

17 support pursuant to such orders’’;

18 (5) in paragraph (15)(B)—

19 (A) by striking ‘‘(16)’’ and inserting

20 ‘‘(12)’’; and

21 (B) by striking ‘‘sections 452(g) and 458’’

22 and inserting ‘‘section 452(e)’’;

23 (6) in paragraph (16)—

24 (A) by striking ‘‘452(d)’’ and inserting

25 ‘‘452(b)’’; and
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1 (B) by inserting ‘‘medical’’ before ‘‘support

2 enforcement’’;

3 (7) in paragraph (19), by inserting ‘‘medical’’

4 before ‘‘support’’ each place such term appears;

5 (8) in paragraph (21)(A), by striking ‘‘466(e)’’

6 and inserting ‘‘466(c)’’;

7 (9) in paragraph (23), by striking ‘‘enforce8 ment’’;

9 (10) in paragraph (25), by striking ‘‘(6)(B)’’

10 and inserting ‘‘(5)(B)’’;

11 (11) in paragraph (29), by striking ‘‘, modi12 fying, or enforcing’’ and inserting ‘‘or modifying’’;

13 (12) in paragraph (31)—

14 (A) by striking ‘‘452(k)’’ and inserting

15 ‘‘452(h)’’; and

16 (B) by adding ‘‘and’’ at the end;

17 (13) by striking ‘‘and’’ at the end of paragraph

18 (32) and inserting a period; and

19 (14) by striking paragraphs (5), (10), (11),

20 (18), (21), (22), (27), and (33), and the last sen21 tence, and redesignating paragraphs (6), (7), (8),

22 (9), (13), (14), (15), (16), (17), (19), (20), (23),

23 (24), (25), (26), (27), (28), (29), (30), (31), and

24 (32) as paragraphs (5) through (25), respectively.
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1 (f) AMENDMENTS TO SECTION 454A.—Section 454A

2 (42 U.S.C. 654a) is amended—

3 (1) in subsection (c)—

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

5 by striking ‘‘incentive payments and penalty ad6 justments under sections 452(g) and 458’’ and

7 inserting ‘‘penalty adjustments under section

8 452(e)’’; and

9 (B) in paragraph (1)(A), by striking ‘‘and

10 child support enforcement’’;

11 (2) by striking subsections (e) and (g);

12 (3) in subsection (f), by striking paragraph (1)

13 and redesignating paragraphs (2), (3), and (4) as

14 paragraphs (1), (2), and (3), respectively;

15 (4) in subsection (h), by striking ‘‘466(c)’’ and

16 inserting ‘‘466(b)’’; and

17 (5) by redesignating subsections (f) and (h) as

18 subsections (e) and (f), respectively.

19 (g) REPEAL OF SECTION 454B.—Section 454B (42

20 U.S.C. 654b) is repealed.

21 (h) AMENDMENTS TO SECTION 455.—Section 455

22 (42 U.S.C. 655) is amended—

23 (1) in subsection (a)(3), by striking ‘‘454(16)’’

24 each place such term appears and inserting

25 ‘‘454(12)’’;
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1 (2) in subsection (d), by striking ‘‘the amount

2 of child support collected and disbursed and’’; and

3 (3) by striking subsection (e) and (b) (as added

4 by section 375(b) of the Personal Responsibility and

5 Work Opportunity Reconciliation Act of 1996).

6 (i) AMENDMENTS TO SECTION 456.—Section 456(a)

7 (42 U.S.C. 656(a)) is amended—

8 (1) in paragraph (1), by striking the 2nd sen9 tence;

10 (2) in paragraph (2), by striking ‘‘, and’’ at the

11 end and inserting a period; and

12 (3) in paragraph (3), by striking ‘‘amounts’’

13 and inserting ‘‘medical support’’.

14 (j) REPEAL OF SECTIONS 457 and 458.—Sections

15 457 and 458 (42 U.S.C. 657 and 658) are repealed.

16 (k) REPEAL OF SECTION PROVIDING NEW INCEN17 TIVE PAYMENTS TO STATES.—

18 (1) If this section becomes law before October

19 1, 1999, then section 201 of the Child Support Per20 formance and Incentive Act of 1998 is repealed.

21 (2) If this section becomes law on or after Octo22 ber 1, 1999, then section 458A of the Social Secu23 rity Act is repealed.

24 (l) AMENDMENTS TO NEW SECTION 459.—Section

25 459 (42 U.S.C. 659) is amended—
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1 (1) in subsection (a), by striking ‘‘enacted pur2 suant to subsections (a)(1) and (b) of section 466

3 and regulations of the Secretary under such sub4 sections,’’;

5 (2) in subsection (b), by striking ‘‘subsections

6 (a)(1) and (b) of section 466’’ and inserting ‘‘State

7 law’’;

8 (3) in subsection (c)(2)—

9 (A) in the matter preceding subparagraph

10 (A), by striking ‘‘subsections (a)(1) and (b) of

11 section 466’’ and inserting ‘‘State law’’; and

12 (B) in subparagraph (B), by striking ‘‘sec13 tion 466’’ and inserting ‘‘State law’’; and

14 (4) in subsection (d), by striking ‘‘—’’ and all

15 that follows through ‘‘and (2)’’ and inserting ‘‘, such

16 moneys’’.

17 (m) AMENDMENT TO SECTION 460.—Section 460

18 (42 U.S.C. 660) is amended by striking ‘‘452(a)(8)’’ and

19 inserting ‘‘452(a)(7)’’.

20 (n) REPEAL OF SECTION 464.—Section 464 (42

21 U.S.C. 664) is repealed.

22 (o) AMENDMENTS TO SECTION 466.—Section 466

23 (42 U.S.C. 666) is amended—

24 (1) in subsection (a)—
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1 (A) in the matter preceding paragraph (1),

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

3 ‘‘454(15)(A)’’;

4 (B) in paragraph (2)—

5 (i) in the 1st sentence—

6 (I) by striking ‘‘(c)’’ and insert7 ing ‘‘(b)’’; and

8 (II) by striking ‘‘establishing,

9 modifying, and enforcing’’ and insert10 ing ‘‘establishing and modifying sup11 port obligations and enforcing med12 ical’’; and

13 (ii) in the 2nd sentence—

14 (I) by inserting ‘‘of medical sup15 port obligations’’ after ‘‘enforcement’’;

16 and

17 (II) by striking ‘‘(d)’’ and insert18 ing ‘‘(c)’’;

19 (C) in paragraph (5)—

20 (i) in subparagraph (B)(i), by striking

21 ‘‘454(29)’’ and inserting ‘‘454(22)’’; and

22 (ii) in subparagraph (C)(iv), by strik23 ing ‘‘452(a)(7)’’ and inserting

24 ‘‘452(a)(6)’’;
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1 (D) in paragraph (9), by striking ‘‘(2)’’

2 and inserting ‘‘(1)’’;

3 (E) in paragraph (19), by striking ‘‘en4 forced’’ and inserting ‘‘with respect to which

5 services are requested’’;

6 (F) in the matter following paragraph

7 (19)—

8 (i) by striking ‘‘454(20)(B)’’ and in9 serting ‘‘454(15)(B)’’; and

10 (ii) by striking ‘‘paragraphs (3), (4),

11 (6), (7), and (15)’’ and inserting ‘‘para12 graph (15)’’; and

13 (G) by striking paragraphs (1), (3), (4),

14 (6), (7), (8), (14), and (17) and redesignating

15 paragraphs (2), (5), (9), (10), (11), (12), (13),

16 (15) through (19), (20) (as added by section

17 3(a) of this Act), and (21) (as added by section

18 3(b)(1) of this Act) as paragraphs (1) through

19 (14), respectively;

20 (2) in subsection (c)—

21 (A) in paragraph (1)—

22 (i) in the matter preceding subpara23 graph (A), by striking ‘‘establishment,

24 modification, or enforcement’’ and insert25 ing ‘‘establishment or modification of sup-
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1 port orders, or enforcement of the medical

2 support provisions of such orders’’;

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

4 ‘‘466(a)(5)’’ and inserting ‘‘466(a)(2)’’;

5 (iii) in subparagraph (D)(ii), by strik6 ing ‘‘—’’ and all that follows through

7 ‘‘(II)’’; and

8 (iv) by striking subparagraphs (B),

9 (E), (F), and (G) and redesignating sub10 paragraphs (C), (D), and (H) as subpara11 graphs (B), (C), and (D), respectively; and

12 (B) in paragraph (2)—

13 (i) by striking ‘‘(a)(2)’’ and inserting

14 ‘‘(a)(1)’’; and

15 (ii) by striking ‘‘establish, modify, or

16 enforce support orders’’ and inserting ‘‘es17 tablish or modify support orders or enforce

18 the medical support provisions of such or19 ders’’;

20 (3) in subsection (d)—

21 (A) by inserting ‘‘medical’’ before ‘‘sup22 port’’; and

23 (B) by striking ‘‘enforcement’’;

24 (4) in subsection (e), by inserting ‘‘medical’’

25 after ‘‘to include’’;
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1 (5) in subsection (f), by inserting ‘‘but shall not

2 have in effect any provision of Article 5 or 6 of such

3 Act, including any such amendments’’ before the pe4 riod;

5 (6) in subsection (g), by striking ‘‘454(20)(A)’’

6 and inserting ‘‘454(15)(A)’’; and

7 (7) by striking subsection (b) and redesignating

8 subsections (c) through (g) as subsections (b)

9 through (f), respectively.

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

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

12 (q) 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 inserting ‘‘the med19 ical support provisions of’’ before ‘‘an established’’.

20 (r) AMENDMENTS TO SECTION 469A.—Section 469A

21 (42 U.S.C. 669a) is amended—

22 (1) in subsection (a), by striking ‘‘enforce23 ment’’; and

24 (2) in subsection (b)—
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1 (A) in the heading, by striking ‘‘ENFORCE2 MENT’’; and

3 (B) by striking ‘‘establishing, modifying, or

4 enforcing a child support obligation’’ and in5 serting ‘‘establishing or modifying a child sup6 port obligation or enforcing the medical support

7 provisions of such an obligation’’.

8 (s) AMENDMENTS TO THE BALANCED BUDGET AND

9 EMERGENCY DEFICIT CONTROL ACT OF 1985.—Section

10 256(f) of the Balanced Budget and Emergency Deficit

11 Control Act of 1985 (2 U.S.C. 906(f)) is amended—

12 (1) in the heading, by striking ‘‘ENFORCE13 MENT’’; and

14 (2) by striking ‘‘sections 455 and 458’’ and in15 serting ‘‘section 455’’.

16 (t) AMENDMENT TO TITLE 5, UNITED STATES

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

18 States Code, as amended by section 110(w) of the Per19 sonal Responsibility and Work Opportunity Reconciliation

20 Act of 1996, is amended by striking ‘‘, 464,’’.

21 (u) AMENDMENT TO TITLE 10, UNITED STATES

22 CODE.—Section 1408(d)(1) of title 10, United States

23 Code, is amended in the 1st sentence by striking ‘‘State

24 disbursement unit established pursuant to section 454B

25 of the Social Security Act or other’’.
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1 SEC. 6. CRIMINAL PENALTIES FOR WILLFUL FAILURE TO

2 PAY CHILD SUPPORT REQUIRED TO BE PAID

3 TO THE INTERNAL REVENUE SERVICE.

4 Section 228 of title 18, United States Code, is

5 amended—

6 (1) by striking subsection (a) and inserting the

7 following:

8 ‘‘(a) OFFENSE.—Any person who willfully fails to pay

9 Federal income tax owed by reason of section 7527 of the

10 Internal Revenue Code of 1986, if the underlying support

11 obligation has remained unpaid for a period longer than

12 2 years, or is greater than $10,000, shall be punished as

13 provided in subsection (c).’’; and

14 (2) in subsection (c)—

15 (A) in paragraph (1), by striking ‘‘(a)(1)’’

16 and inserting ‘‘(a)’’; and

17 (B) by striking paragraph (2) and insert18 ing the following:

19 ‘‘(2) in the case of a second or subsequent of20 fense under subsection (a), a fine under this title,

21 imprisonment for not more than 2 years, or both.’’.

22 SEC. 7. IMPLEMENTATION PLAN.

23 Not later than 6 months after the date of the enact24 ment of this Act, the Secretary of the Treasury shall sub25 mit to the Congress a plan for implementing the amend26 ments made by this Act.
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1 SEC. 8. PROSECUTION AND JUDICIAL IMPACT STUDY.

2 Not later than 1 year after the date of the enactment

3 of this Act, the Attorney General shall submit to the Com4 mittee on the Judiciary of the House of Representatives

5 and the Committee on the Judiciary of the Senate a study

6 which details the impact the amendments made by this

7 Act have had on the Department of Justice and the Fed8 eral courts, including on workload, personnel staffing, and

9 budget resources.

10 SEC. 9. EFFECTIVE DATE.

11 The amendments and repeals made by this Act shall

12 take effect on the 1st day of the 1st calendar month that

13 begins after the 2-year period that begins with the date

14 of the enactment of this Act.

Æ