59480 Federal Register / Vol. 72, No. 203 / Monday, October 22, 2007 / Rules and Regulations 

DEPARTMENT OF THE TREASURY 

Fiscal Service 

31 CFR Part 285 

RIN 1510–AB16 

Offset of Tax Refund Payments To 

Collect Past-Due Support 

AGENCY: Financial Management Service, 

Fiscal Service, Treasury. 

ACTION: Final rule. 

SUMMARY: The Financial Management 

Service, Department of the Treasury, is 

amending its regulations governing the 

offset of federal tax refund payments to 

collect past-due child support 

obligations. We are removing the 

definition of Qualified child due to a 

change in the statutory definition on 

which it is based enacted as part of the 

Deficit Reduction Act of 2005. This 

statutory change will allow the tax 

refund offset program to collect past-due 

child support on behalf of children who 

are no longer minors. We are also 

amending the description of past-due 

support obligations that qualify for the 

tax refund offset by removing the 

requirement that the support be owed to 

or on behalf of a qualified child. 

DATES: Effective October 22, 2007. 

ADDRESSES: You may inspect and copy 

this rule at: Treasury Department 

Library, Freedom of Information Act 

(FOIA) Collection, Room 1428, Main 

Treasury Building, 1500 Pennsylvania 

Avenue, NW., Washington, DC 20220. 

Before visiting, you must call (202) 622–

0990 for an appointment. 

FOR FURTHER INFORMATION CONTACT: 

Thomas Dungan, Policy Analyst, 

at (202 847–6660 or at 

tom.dungan@fms.treas.gov or Ellen 

Neubauer, Senior Attorney, at 

(202) 874–6680 or at 

ellen.neubauer@fms.treas.gov. 

SUPPLEMENTARY INFORMATION: 

I. Background 

The Deficit Reduction Act of 2005, 

Public Law 109–171, amended the 

Social Security Act to remove a 

restriction on the collection of past-due 

support obligations by tax refund offset. 

Prior to this change, tax refund offset to 

collect past-due support obligations 

being collected by States on behalf of an 

individual was only available if the 

support was due to or on behalf of a 

qualified child (a child who is a minor 

or who, while a minor, was determined 

to be disabled). The amendment to the 

law allows for the collection of past-due 

support by tax refund offset on behalf of 

individuals who were owed child 

support as minors but reached the age 

of majority without having collected the 

full support amount owed to them. 

The changes to this rule conform to 

the statutory change by removing the 

definition of Qualified child and by 

deleting the requirement that past-due 

support be owed to or on behalf of a 

qualified child to be eligible for 

collection by tax refund offset. 

II. Regulatory Analyses 

Administrative Procedures Act 

This rule is being issued as a final 

rule without prior public notice and 

comment because the changes to the 

rule are being made to conform to 

statutory requirements. Under 5 U.S.C. 

553(b), good cause exists to determine 

that notice and comment rulemaking is 

unnecessary and contrary to the public 

interest. The amendments made by this 

rule merely mirror amendments already 

enacted into law. Further delay in 

making these amendments would create 

an inconsistency between the law and 

the regulations and would cause 

confusion. 

Regulatory Planning and Review 

The final rule does not meet the 

criteria for a ‘‘significant regulatory 

action’’ as defined in Executive Order 

12866. Therefore, the regulatory review 

procedures contained therein do not 

apply. 

Regulatory Flexibility Act Analysis 

Because no notice of proposed 

rulemaking is required, the provisions 

of the Regulatory Flexibility Act (5 

U.S.C. et seq.) do not apply. 

Paperwork Reduction Act 

This rule contains no new collections 

of information. Therefore, the 

Paperwork Reduction Act does not 

apply. 

List of Subjects in 31 CFR Part 285 

Administrative practice and 

procedure, Child support, Child welfare, 

Claims, Debts, Privacy, Taxes. 

Authority and Issuance 

■ For the reasons set forth in the 

preamble, we are amending part 285 of 

title 31, as follows: 

PART 285—DEBT COLLECTION 

AUTHORITIES UNDER THE DEBT 

COLLECTION IMPROVEMENT ACT OF 

1996 

■ 1. The authority citation for part 285 

continues to read as follows: 

Authority: 5 U.S.C. 5514; 26 U.S.C. 6402; 

31 U.S.C. 321, 31 U.S.C. 3701; 31 U.S.C. 

3716; 42 U.S.C. 664; E.O. 13019, 61 FR 

51763, 3 CFR, 1996 Comp., p. 216; Public 

Law 109–171. 

■ 2. Amend § 285.3 by removing from 

paragraph (a) the definition of 

‘‘Qualified child’’ and by revising 

paragraph (c)(1)(i)(B) to read as follows: 

§ 285.3 Offset of tax refund payments to 

collect past-due support. 

* * * * * 

(c) * * * 

(1) * * * 

(i) * * * 

(B) A State agency is providing 

support collection services under 42 

U.S.C. 654(4) and the amount of the 

past-due support is not less than 

$500.00; and 

* * * * * 

Dated: October 9, 2007. 

Kenneth R. Papaj, 

Commissioner. 

[FR Doc. 07–5175 Filed 10–19–07; 8:45 am] 

BILLING CODE 4810–39–M 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Parts 52 and 97 

[EPA–R05–OAR–2007–0140; FRL–8481–4] 

Limited Approval of Implementation 

Plans of Indiana: Clean Air Interstate 

Rule 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Direct final rule. 

SUMMARY: EPA is promulgating a limited 

approval of a revision to the Indiana 

State Implementation Plan (SIP) 

submitted on February 28, 2007. This 

revision incorporates provisions related 

to the implementation of EPA’s Clean 

Air Interstate Rule (CAIR), promulgated 

on May 12, 2005, and subsequently 

revised on April 28, 2006, and 

December 13, 2006, and the CAIR 

Federal Implementation Plans (CAIR 

FIP) concerning SO2, NOX annual, and 

NOX ozone season emissions for the 

State of Indiana, promulgated on April 

28, 2006, and subsequently revised 

December 13, 2006. EPA is not making 

any changes to the CAIR FIP. It is, 

however, to the extent EPA approves 

Indiana’s SIP revision, amending the 

appropriate appendices in the CAIR FIP 

trading rules simply to note that 

approval. 

On September 20, 2007, Indiana 

requested that EPA act on a portion of 

the February 28, 2007, submittal as an 

‘‘abbreviated SIP.’’ Consequently, EPA 

is approving this abbreviated SIP 

revision, which addresses: The 


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