II

106TH CONGRESS

2D SESSION S. 2288

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 SENATE OF THE UNITED STATES

MARCH 23, 2000

Mr. ABRAHAM introduced the following bill; which was read twice and referred

to the Committee on Finance

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,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Compassion for Chil5 dren and Child Support Enforcement Act of 1999’’.
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1 SEC. 2. FINDINGS.

2 The Congress finds the following:

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

4 live in a household where only one of their parents

5 is present.

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

7 eligible for child support because paternity has not

8 been established or a support order has not been

9 issued.

10 (3) Sixty percent of these children have a sup11 port order, but only half actually receive any sup12 port.

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

14 amount ordered, one-quarter receive some of the

15 amount ordered; and one-quarter receive nothing.

16 The problem of nonpayment is particularly acute in

17 cases where the parents live in different States.

18 Today, approximately one-third of all cases are

19 interstate in nature.

20 (5) As a result, too many children live in pov21 erty or near poverty and are unable to have the kind

22 of childhood which allows them to grow into healthy,

23 productive citizens. Studies show that, in many fam24 ilies where child support is not paid, children go

25 hungry, lose access to health care, lack appropriate

26 winter clothing and can’t participate in school activi-
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1 ties. Their families often face a housing crisis, and

2 inability to afford child care creates many latch-key

3 children.

4 (6) To show compassion for these children by

5 establishing and enforcing child support awards for

6 them is a high national priority.

7 (7) To undertake this task would require a

8 huge commitment of judicial time and resources.

9 While all cases take time and resources, interstate

10 cases involve the time and resources of two or more

11 jurisdictions and are, therefore, particularly trou12 bling.

13 (8) This commitment of resources would be un14 necessary if better, nonjudicial ways could be found

15 for handling some of these matters.

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

17 unique position to help address these problems. By

18 taking over responsibility for enforcing all child sup19 port orders through routine withholding of support

20 from obligated parents and use of the enforcement

21 tools at its disposal to collect from recalcitrant obli22 gors, the Department of the Treasury would greatly

23 reduce the need for judicial resources of the States

24 that are now devoted to child support enforcement.
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1 (10) This, in turn, would free up judicial re2 sources to focus on establishing paternity and sup3 port orders and lead to a vastly improved child sup4 port enforcement system.

5 (11) Moving child support enforcement respon6 sibilities to the Department of the Treasury will en7 hance the role of the Federal judiciary and the De8 partment of Justice in prosecuting truly egregious

9 cases of failure to pay child support.

10 SEC. 3. ASSIGNMENT TO INTERNAL REVENUE SERVICE OF

11 RIGHT TO COLLECT CHILD SUPPORT; AVAIL12 ABILITY OF CHILD SUPPORT INFORMATION

13 TO THE INTERNAL REVENUE SERVICE; NO14 TICE TO PARENTS OF SUPPORT COLLECTION

15 AND DISBURSEMENT OPTIONS.

16 (a) ASSIGNMENT TO INTERNAL REVENUE SERVICE

17 OF RIGHT TO COLLECT CHILD SUPPORT.—Section

18 466(a) of the Social Security Act (42 U.S.C. 666(a)) is

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

20 ‘‘(20) Procedures which—

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

22 to collect child support pursuant to an order

23 issued or modified in the State (whether before

24 or after the effective date of this paragraph) to

25 be presumed to have assigned to the Internal
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1 Revenue Service the right to collect such sup2 port, unless the individual affirmatively elects to

3 retain such right at any time; and

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

5 the election referred to in subparagraph (A) to

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

7 (b) TRANSMISSION OF CHILD SUPPORT INFORMA8 TION TO THE FEDERAL CASE REGISTRY OF CHILD SUP9 PORT ORDERS.—

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

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

12 subsection (a) of this section, is amended by insert13 ing after paragraph (20) the following:

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

15 court or administrative agency that issues or modi16 fies (or has issued or modified) a child support order

17 to transmit an abstract of the order to the Federal

18 Case Registry of Child Support Orders established

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

20 ‘‘(i) the date the order is issued or modi21 fied; or

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

23 ‘‘(B)(i) The abstract of a child support order

24 shall include a record of—
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1 ‘‘(I) the amount of monthly (or other peri2 odic) support owed under the order, and other

3 amounts (including arrearages, interest or late

4 payment penalties, and fees) due or overdue

5 under the order;

6 ‘‘(II) any amount described in subclause

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

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

9 collected amounts;

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

11 the order requires the provision of support; and

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

13 enforce the order.

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

15 use standardized data elements for both parents

16 (such as names, social security numbers and other

17 uniform identification numbers, dates of birth, and

18 case identification numbers), and contain such other

19 information (such as on case status) as the Sec20 retary may require.

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

22 agency administering the State program under this

23 part to notify the Federal Case Registry of Child

24 Support Orders of any expiration of any child sup-
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1 port order an abstract of which has been transmitted

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

3 (2) CONFORMING AMENDMENT.—Section

4 453(h)(1) of such Act (42 U.S.C. 653(h)(1)) is

5 amended by striking ‘‘abstracts of support orders

6 and other information described in paragraph (2)

7 with respect to each case in each State case registry

8 maintained pursuant to section 454A(e), as fur9 nished (and regularly updated), pursuant to section

10 454A(f), by State agencies administering programs

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

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

13 and other information described in paragraph (2)

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

15 (c) NOTICE TO PARENTS OF SUPPORT COLLECTION

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

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

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

19 (1) by striking ‘‘and’’ at the end of subpara20 graph (A);

21 (2) by striking the period at the end of sub22 paragraph (B) and inserting ‘‘; and’’; and

23 (3) by adding at the end the following:

24 ‘‘(C) require that, at the time a suport

25 order is issued or modified in the State, the
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1 parties to the order are provided with notice of

2 how collection and disbursement of support pur3 suant to the order will be made if the election

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

5 and to whom to address any complaints or

6 questions regarding such collections or dis7 bursements.’’.

8 SEC. 4. COLLECTION AND DISBURSEMENT OF CHILD SUP9 PORT BY INTERNAL REVENUE SERVICE.

10 (a) IN GENERAL.—Chapter 77 of the Internal Rev11 enue Code of 1986 (relating to miscellaneous provisions)

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

13 sections:

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

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

16 SUPPORT OBLIGATION.—

17 ‘‘(1) IN GENERAL.—Each employee shall speci18 fy, on each withholding certificate furnished to such

19 employee’s employer—

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

21 child support obligation of such employee, and

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

23 each such obligation is owed.

24 ‘‘(2) WHEN CERTIFICATE FILED.—In addition

25 to the other required times for filing a withholding
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1 certificate, a new withholding certificate shall be

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

3 administrative order which changes the information

4 specified under paragraph (1).

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

6 specification under paragraph (1) shall continue in

7 effect until another withholding certificate takes ef8 fect which specifies a change in the information

9 specified under paragraph (1).

10 ‘‘(4) AUTHORITY TO SPECIFY SMALLER CHILD

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

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

13 such employee may specify less than the monthly

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

15 employer so long as the total of the amounts speci16 fied to all such employers is not less than such

17 monthly amount.

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

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

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

21 notified the Secretary and the individual owing such obli22 gation more than 30 business days before the beginning

23 of such month.

24 ‘‘(c) EMPLOYER OBLIGATIONS.—
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1 ‘‘(1) REQUIREMENT TO DEDUCT AND WITH2 HOLD.—

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

4 receives a certificate under subsection (a) that

5 specifies that the employee has a child support

6 obligation for any month shall deduct and with7 hold from the wages (as defined in section

8 3401(a)) paid by such employer to such em9 ployee during each month that such certificate

10 is in effect an additional amount equal to the

11 amount of such obligation or such other amount

12 as may be specified by the Secretary under sub13 section (d).

14 ‘‘(B) LIMITATION ON AGGREGATE WITH15 HOLDING.—In no event shall an employer de16 duct and withhold under this section from a

17 payment of wages an amount in excess of the

18 amount of such payment which would be per19 mitted to be garnished under section 303(b) of

20 the Consumer Credit Protection Act.

21 ‘‘(2) NOTICE TO SECRETARY.—

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

23 receives a withholding certificate shall, within

24 30 business days after such receipt, submit a

25 copy of such certificate to the Secretary.
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1 ‘‘(B) EXCEPTION.—Subparagraph (A)

2 shall not apply to any withholding certificate

3 if—

4 ‘‘(i) a previous withholding certificate

5 is in effect with the employer, and

6 ‘‘(ii) the information shown on the

7 new certificate with respect to child sup8 port is the same as the information with

9 respect to child support shown on the cer10 tificate in effect.

11 ‘‘(3) WHEN WITHHOLDING OBLIGATION TAKES

12 EFFECT.—Any withholding obligation with respect

13 to a child support obligation of an employee shall

14 commence with the first payment of wages after the

15 certificate is furnished.

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

17 SUPPORT OBLIGATION.—

18 ‘‘(1) VERIFICATION OF INFORMATION SPECI19 FIED ON WITHHOLDING CERTIFICATES.—Within 20

20 business days after receiving a withholding certifi21 cate of any employee, or a notice from any person

22 claiming that an employee is delinquent in making

23 any payment pursuant to a child support obligation,

24 the Secretary shall determine whether the informa25 tion available to the Federal Case Registry of Child
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1 Support Orders established under section 453(h) of

2 the Social Security Act indicates that such employee

3 has a child support obligation.

4 ‘‘(2) EMPLOYER NOTIFIED IF INCREASED

5 WITHHOLDING IS REQUIRED.—If the Secretary de6 termines that an employee’s child support obligation

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

8 withholding certificate in effect with respect to such

9 employee, the Secretary shall, within 20 business

10 days after such determination, notify the employer

11 to whom such certificate was furnished of the cor12 rect amount of such obligation, and such amount

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

14 by the employee with respect to payments of wages

15 by the employer after the date the employer receives

16 such notice.

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

18 In making the determination under paragraph (2),

19 the Secretary shall take into account whether the

20 employee is an employee of more than 1 employer

21 and shall appropriately adjust the amount of the re22 quired withholding from each such employer.

23 ‘‘(e) CHILD SUPPORT OBLIGATIONS REQUIRED TO

24 BE PAID WITH INCOME TAX RETURN.—
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1 ‘‘(1) IN GENERAL.—The child support obliga2 tion of any individual for months ending with or

3 within any taxable year shall be paid—

4 ‘‘(A) not later than the last date (deter5 mined without regard to extensions) prescribed

6 for filing his return of tax imposed by chapter

7 1 for such taxable year, and

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

9 than such date, with such return, or

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

11 in such manner as the Secretary may by regula12 tions prescribe.

13 ‘‘(2) CREDIT FOR AMOUNT PREVIOUSLY

14 PAID.—The amount required to be paid by an indi15 vidual under paragraph (1) shall be reduced by the

16 sum of—

17 ‘‘(A) the amount collected under this sec18 tion with respect to periods during the taxable

19 year, plus

20 ‘‘(B) the amount (if any) paid by such in21 dividual under section 6654 by reason of sub22 section (f)(3) thereof for such taxable year.

23 ‘‘(f) FAILURE TO PAY AMOUNT OWING.—

24 ‘‘(1) COLLECTION AUTHORITY.—If an indi25 vidual fails to pay the full amount required to be
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1 paid under subsection (e) on or before the due date

2 for such payment, the Secretary shall assess and col3 lect the unpaid amount in the same manner, with

4 the same powers, and subject to the same limitations

5 applicable to a tax imposed by subtitle C the collec6 tion of which would be jeopardized by delay.

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

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

9 would have a deficiency for the taxable year were the

10 amount required to be paid under subsection (e)

11 treated as tax imposed by chapter 1, such deficiency

12 shall be treated as attributable to a failure to pay

13 the full amount required to be paid under subsection

14 (e) to the extent thereof.

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

16 SUPPORT IN EXCESS OF ACTUAL OBLIGATION.—There

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

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

19 excess (if any) of—

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

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

22 over

23 ‘‘(2) the actual child support obligation of the

24 taxpayer for such taxable year.
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1 The credit allowed by this subsection shall be treated for

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

3 of subchapter A of chapter 1.

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

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

6 and interest related to failure to deduct and with7 hold taxes, amounts required to be deducted and

8 withheld under this section shall be treated as taxes

9 imposed by chapter 24.

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

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

12 shall apply with respect to child support obligations

13 required to be deducted and withheld.

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

15 purposes of collecting any unpaid amount which is

16 required to be paid under this section—

17 ‘‘(A) paragraphs (4), (6), and (8) of sec18 tion 6334(a) (relating to property exempt from

19 levy) shall not apply, and

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

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

22 an individual as is being withheld therefrom in

23 garnishment pursuant to a judgment entered by

24 a court of competent jurisdiction for the sup25 port of his minor children.
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1 ‘‘(i) TREATMENT OF ARREARAGES UNDER CHILD

2 SUPPORT OBLIGATIONS NOT SUBJECT TO SECTION FOR

3 PRIOR PERIOD.—If—

4 ‘‘(1) this section did not apply to any child sup5 port obligation by reason of subsection (b) for any

6 prior period, and

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

8 amount under such obligation for such period,

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

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

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

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

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

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

15 section—

16 ‘‘(A) WITHHOLDING CERTIFICATE.—The

17 term ‘withholding certificate’ means the with18 holding exemption certificate used for purposes

19 of chapter 24.

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

21 day’ means any day other than a Saturday,

22 Sunday, or legal holiday (as defined in section

23 7503).

24 ‘‘(2) TIMELY MAILING.—Any notice under sub25 section (c)(2) or (d)(2) which is delivered by United
17

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

2 the United States postmark stamped on the cover in

3 which such notice is mailed.

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

5 such regulations as may be necessary or appropriate to

6 carry out the purposes of this section.’’

7 ‘‘SEC. 7528. DISBURSEMENT OF CHILD SUPPORT COLLEC8 TIONS.

9 ‘‘As soon as practicable after the Secretary receives

10 an amount paid under section 7527 that is attributable

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

12 the Secretary shall, using information in the Federal Case

13 Registry of Child Support Orders established under sec14 tion 453(h) of the Social Security Act, ascertain the iden15 tity of the family and distribute the amount as follows:

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

17 case of a family receiving assistance from a State,

18 the Secretary shall—

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

20 the amount so collected; and

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

22 Federal share of the amount so collected.

23 In no event shall the total of the amounts paid to

24 the State with respect to a family and the amounts

25 retained by the Federal Government with respect to
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1 the family, under this paragraph, exceed the total of

2 the amounts that have been paid to the family as as3 sistance by the State, except that the total amount

4 distributed to families under this paragraph during

5 a fiscal year shall not exceed the total of the

6 amounts paid under section 7527 during the fiscal

7 year minus any credits allowed under section

8 7527(g) during the fiscal year.

9 ‘‘(2) FAMILIES THAT FORMERLY RECEIVED AS10 SISTANCE.—In the case of a family that formerly re11 ceived assistance from a State:

12 ‘‘(A) CURRENT SUPPORT PAYMENTS.—To

13 the extent that the amount so collected does not

14 exceed the amount required to be paid to the

15 family for the month in which collected, the

16 Secretary shall distribute the amount so col17 lected to the family.

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

19 extent that the amount so collected exceeds the

20 amount required to be paid to the family for

21 the month in which collected, the Secretary

22 shall distribute the amount so collected as fol23 lows:
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1 ‘‘(i) DISTRIBUTION OF ARREARAGES

2 THAT ACCRUED AFTER THE FAMILY

3 CEASED TO RECEIVE ASSISTANCE.—

4 ‘‘(I) PRE-EFFECTIVE DATE.—Ex5 cept as provided in subclause (II), the

6 provisions of this section (other than

7 subsection (b)(1)) as in effect and ap8 plied on the day before the date of the

9 enactment of section 302 of the Per10 sonal Responsibility and Work Oppor11 tunity Act Reconciliation of 1996

12 shall apply with respect to the dis13 tribution of support arrearages that—

14 ‘‘(aa) accrued after the fam15 ily ceased to receive assistance

16 from the State, and

17 ‘‘(bb) are collected before

18 the 1st day of the 1st fiscal year

19 that begins after the effective

20 date of this section.

21 ‘‘(II) POST-EFFECTIVE DATE.—

22 With respect to the amount so col23 lected on or after the 1st day of the

24 1st fiscal year that begins after the

25 effective date of this section:
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1 ‘‘(aa) IN GENERAL.—The

2 Secretary shall first distribute

3 the amount so collected (other

4 than any amount described in

5 clause (iv)) to the family to the

6 extent necessary to satisfy any

7 support arrearages with respect

8 to the family that accrued after

9 the family ceased to receive as10 sistance from the State.

11 ‘‘(bb) REIMBURSEMENT OF

12 GOVERNMENTS FOR ASSISTANCE

13 PROVIDED TO THE FAMILY.—

14 After the application of division

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

16 respect to the amount so col17 lected, the Secretary shall retain

18 the Federal share of the amount

19 so collected, and pay to the State

20 the State share of the amount so

21 collected, but only to the extent

22 necessary to reimburse amounts

23 paid to the family as assistance

24 by the State.
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1 ‘‘(cc) DISTRIBUTION OF THE

2 REMAINDER TO THE FAMILY.—

3 To the extent that neither divi4 sion (aa) nor division (bb) applies

5 to the amount so collected, the

6 Secretary shall distribute the

7 amount to the family.

8 ‘‘(ii) DISTRIBUTION OF ARREARAGES

9 THAT ACCRUED BEFORE THE FAMILY RE10 CEIVED ASSISTANCE.—

11 ‘‘(I) PRE-EFFECTIVE DATE.—Ex12 cept as provided in subclause (II), the

13 provisions of this section (other than

14 subsection (b)(1)) as in effect and ap15 plied on the day before the date of the

16 enactment of section 302 of the Per17 sonal Responsibility and Work Oppor18 tunity Reconciliation Act of 1996

19 shall apply with respect to the dis20 tribution of support arrearages that—

21 ‘‘(aa) accrued before the

22 family received assistance from

23 the State; and

24 ‘‘(bb) are collected before

25 the 1st day of the 1st fiscal year
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1 that begins after the effective

2 date of this section.

3 ‘‘(II) POST-EFFECTIVE DATE.—

4 With respect to the amount so col5 lected on or after the 1st day of the

6 1st fiscal year that begins after the

7 effective date of this section:

8 ‘‘(aa) IN GENERAL.—The

9 Secretary shall first distribute

10 the amount so collected (other

11 than any amount described in

12 clause (iv)) to the family to the

13 extent necessary to satisfy any

14 support arrearages with respect

15 to the family that accrued before

16 the family received assistance

17 from the State.

18 ‘‘(bb) REIMBURSEMENT OF

19 GOVERNMENTS FOR ASSISTANCE

20 PROVIDED TO THE FAMILY.—

21 After the application of clause

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

23 this subclause with respect to the

24 amount so collected, the Sec25 retary shall retain the Federal
23

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1 share of the amount so collected,

2 and pay to the State the State

3 share of the amount so collected,

4 but only to the extent necessary

5 to reimburse amounts paid to the

6 family as assistance by the State.

7 ‘‘(cc) DISTRIBUTION OF THE

8 REMAINDER TO THE FAMILY.—

9 To the extent that neither divi10 sion (aa) nor division (bb) applies

11 to the amount so collected, the

12 Secretary shall distribute the

13 amount to the family.

14 ‘‘(iii) DISTRIBUTION OF ARREARAGES

15 THAT ACCRUED WHILE THE FAMILY RE16 CEIVED ASSISTANCE.—In the case of a

17 family described in this subparagraph,

18 paragraph (1) shall apply with respect to

19 the distribution of support arrearages that

20 accrued while the family received assist21 ance from the State.

22 ‘‘(iv) ORDERING RULES FOR DIS23 TRIBUTIONS.—For purposes of this sub24 paragraph, unless an earlier effective date

25 is required by this section, effective Octo-
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1 ber 1, 2000, the Secretary shall treat any

2 support arrearages collected as accruing in

3 the following order:

4 ‘‘(I) To the period after the fam5 ily ceased to receive assistance from

6 the State.

7 ‘‘(II) To the period before the

8 family received assistance from the

9 State.

10 ‘‘(III) To the period while the

11 family was receiving assistance from

12 the State.

13 ‘‘(3) FAMILIES THAT NEVER RECEIVED ASSIST14 ANCE.—In the case of any other family, the Sec15 retary shall distribute the amount so collected to the

16 family.

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

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

19 means, with respect to a State—

20 ‘‘(A) assistance under a State program

21 funded under part A of title IV of the Social

22 Security Act; or

23 ‘‘(B) foster care maintenance payments

24 under a State plan approved under part E of

25 title IV of the Social Security Act.
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1 ‘‘(2) FEDERAL SHARE.—The term ‘Federal

2 share’ means that portion of the amount collected

3 resulting from the application of the Federal medical

4 assistance percentage in effect for the fiscal year in

5 which the amount is collected.

6 ‘‘(3) FEDERAL MEDICAL ASSISTANCE PERCENT7 AGE.—The term ‘Federal medical assistance per8 centage’ means—

9 ‘‘(A) the Federal medical assistance per10 centage (as defined in section 1118 of the So11 cial Security Act), in the case of Puerto Rico,

12 the Virgin Islands, Guam, and American

13 Samoa; or

14 ‘‘(B) the Federal medical assistance per15 centage (as defined in section 1905(b) of such

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

17 case of any other State.

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

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

20 (b) WITHHELD CHILD SUPPORT TO BE SHOWN ON

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

22 amended by striking ‘‘and’’ at the end of paragraph (10),

23 by striking the period at the end of paragraph (11) and

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

25 the following new paragraph:
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1 ‘‘(12) the total amount deducted and withheld

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

3 (c) APPLICATION OF ESTIMATED TAX.—

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

5 6654 of such Code (relating to failure by individual

6 to pay estimated income tax) is amended by striking

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

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

9 (4), and by inserting after paragraph (2) the fol10 lowing new paragraph:

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

12 obligations of the taxpayer for months ending with

13 or within the taxable year (other than such an obli14 gation for any month for which section 7527 does

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

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

17 Code is amended by adding at the end the following

18 new subparagraph:

19 ‘‘(D) DETERMINATION OF REQUIRED AN20 NUAL PAYMENT FOR TAXPAYERS REQUIRED TO

21 PAY CHILD SUPPORT.—In the case of a tax22 payer who is required under section 7527 to

23 pay a child support obligation (as defined in

24 section 7527) for any month ending with or
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1 within the taxable year, the required annual

2 payment shall be the sum of—

3 ‘‘(i) the amount determined under

4 subparagraph (B) without regard to sub5 section (f)(3), plus

6 ‘‘(ii) the aggregate amount described

7 in subsection (f)(3).’’

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

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

10 amended by adding at the end the following new

11 paragraph:

12 ‘‘(3) CHILD SUPPORT OBLIGATIONS.—For pur13 poses of applying this section, the amounts collected

14 under section 7527 shall be deemed to be a payment

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

16 date such amounts were actually withheld or paid, as

17 the case may be.’’

18 (d) PENALTY FOR FALSE INFORMATION ON WITH19 HOLDING CERTIFICATE.—Section 7205 of such Code (re20 lating to fraudulent withholding exemption certificate or

21 failure to supply information) is amended by adding at

22 the end the following new subsection:

23 ‘‘(c) WITHHOLDING OF CHILD SUPPORT OBLIGA24 TIONS.—If any individual willfully makes a false state25 ment under section 7527(a), then such individual shall,
28

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

2 conviction thereof, be fined not more than $1,000, or im3 prisoned not more than 1 year, or both.’’

4 (e) NEW WITHHOLDING CERTIFICATE REQUIRED.—

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

6 each employee who has a child support obligation to which

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

8 added by this section) applies shall furnish a new with9 holding certificate to each of such employee’s employers.

10 A certificate required under the preceding sentence shall

11 be treated as required under such section 7527.

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

13 AGAINST OVERPAYMENTS.—

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

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

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

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

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

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

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

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

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

23 (A) by striking ‘‘(other than past-due sup24 port subject to the provisions of subsection

25 (c))’’ in paragraph (1),
29

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

2 reduced pursuant to subsection (c) with respect

3 to past-due support collected pursuant to an as4 signment under section 402(a)(26) of the Social

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

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

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

8 inserting ‘‘subsection (c)’’.

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

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

11 striking ‘‘or (d)’’.

12 (g) REPEAL OF COLLECTION OF PAST-DUE SUP13 PORT.—Section 6305 of such Code is hereby repealed.

14 (h) CLERICAL AMENDMENTS.—

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

16 chapter 64 of such Code is amended by striking the

17 item relating to section 6305.

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

19 Code is amended by adding at the end thereof the

20 following new item:

‘‘Sec. 7527. Collection of child support.

‘‘Sec. 7528. Disbursement of child support collections.’’

21 (i) USE OF PARENT LOCATOR SERVICE.—Section

22 453(a) of the Social Security Act (42 U.S.C. 653(a)) is

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

24 before ‘‘information as’’.
30

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1 SEC. 5. ELIMINATION OF PROVISIONS OF LAW RELATING

2 TO STATE ENFORCEMENT OF CHILD SUP3 PORT OBLIGATIONS OTHER THAN MEDICAL

4 SUPPORT OBLIGATIONS.

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

6 Except as otherwise expressly provided, wherever in this

7 section an amendment or repeal is expressed in terms of

8 an amendment to, or repeal of, a section or other provi9 sion, the reference shall be considered to be made to a

10 section or other provision of the Social Security Act.

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

12 (42 U.S.C. 651) is amended—

13 (1) by inserting ‘‘medical’’ before ‘‘support obli14 gations’’;

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

16 support’’ and inserting ‘‘establishing child and

17 spousal support obligations’’; and

18 (3) by striking ‘‘obtaining support’’ and insert19 ing ‘‘establishing such obligations and obtaining

20 medical support’’.

21 (c) 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

26 former spouse) with whom the noncustodial
31

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1 parent’s child is living’’ and inserting ‘‘estab2 lishing child and spousal support obligations of

3 noncustodial parents and obtaining medical

4 support from noncustodial parents’’;

5 (B) in paragraph (4)—

6 (i) in subparagraph (A)—

7 (I) by striking ‘‘454(15)(B)’’ and

8 inserting ‘‘454(11)(B)’’; and

9 (II) by striking ‘‘and section

10 458’’;

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

12 ‘‘454(15)(A)’’ and inserting ‘‘454(11)(A)’’;

13 and

14 (iii) in subparagraph (C)—

15 (I) in clause (i), by striking ‘‘sub16 section (g) of this section and section

17 458’’ and inserting ‘‘subsection (e) of

18 this section’’; and

19 (II) in clause (ii), by striking ‘‘—

20 ’’ and all that follows and inserting

21 ‘‘whether Federal and other funds

22 made available to carry out the State

23 program are being appropriately ex24 pended, and are properly and fully ac25 counted for;’’
32

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1 (C) in paragraph (7), by striking ‘‘col2 lecting child and spousal support’’ and inserting

3 ‘‘establishing child and spousal support obliga4 tions and collecting child and spousal medical

5 support’’;

6 (D) in paragraph (8)—

7 (i) by inserting ‘‘the medical support

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

9 place such term appears; and

10 (ii) by inserting ‘‘medical support re11 quirements of’’ before ‘‘court’’ the 2nd

12 place such term appears; and

13 (iii) by striking ‘‘such order’’ and in14 serting ‘‘such requirements’’;

15 (E) in paragraph (10)—

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

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

18 subparagraph (A) and inserting ‘‘include—

19 ‘‘(A) total program costs set forth in suffi20 cient detail to show the cost to the States and

21 the Federal Government, and an identification

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

23 (ii) in subparagraph (C)—
33

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1 (I) in the matter preceding clause

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

3 insert ‘‘receive support’’;

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

5 ‘‘support was collected’’ and inserting

6 ‘‘medical support was provided’’; and

7 (III) by striking clauses (iv)

8 through (vii) and inserting the fol9 lowing:

10 ‘‘(iv) the total amount of medical sup11 port provided as a result of State action;’’;

12 and

13 ‘‘(v) the number of child support

14 cases filed in each State in the fiscal

15 year;’’; and

16 (iii) in subparagraph (G)—

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

18 Internal Revenue Service for collec19 tions’’ and inserting ‘‘to obtain med20 ical support’’; and

21 (II) by striking ‘‘on which collec22 tions were made’’ and inserting ‘‘with

23 respect to which medical support was

24 provided’’; and
34

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1 (F) by striking paragraph (6) and redesig2 nating paragraphs (7) through (11) as para3 graphs (6) through (10), respectively;

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

5 ‘‘454(16)’’ each place such term appears and insert6 ing ‘‘454(12)’’;

7 (3) in subsection (h)—

8 (A) by striking ‘‘and enforcing support or9 ders’’ and inserting ‘‘support orders and enforc10 ing the medical support requirements of such

11 orders’’; and

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

13 awards’’ and inserting ‘‘child support orders

14 and obtain medical support under such orders’’;

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

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

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

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

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

20 through (h), respectively.

21 (d) AMENDMENT TO SECTION 453.—Section 453(b)

22 (42 U.S.C. 653(b)) is amended by striking ‘‘454(26)’’ and

23 inserting ‘‘454(18)’’.

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

25 (42 U.S.C. 654) is amended—
35

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

2 following:

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

4 relating to the establishment of paternity or the es5 tablishment or modification of child support obliga6 tions, or the enforcement of the medical support pro7 visions of such obligations, as appropriate, under the

8 State plan with respect to—

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

10 provided under the State program funded under

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

12 foster care maintenance are provided under the

13 State program funded under part E of this

14 title, (iii) medical assistance is provided under

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

16 cooperation is required pursuant to section 6(l)

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

18 2015(l)), unless, in accordance with paragraph

19 (21), good cause or other exceptions exist; and

20 ‘‘(B) any other child, if an individual ap21 plies for such services with respect to the

22 child;’’;

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

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

25 subparagraphs (C) and (D), respectively;
36

S 2288 IS

1 (3) in paragraph (9)—

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

3 ‘‘452(a)(11) for income withholding, imposition

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

5 and

6 (B) by striking subparagraph (C) and re7 designating subparagraphs (D) and (E) as sub8 paragraphs (C) and (D), respectively;

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

10 support payments’’ and inserting ‘‘obtaining medical

11 support pursuant to such orders’’;

12 (5) in paragraph (15)(B)—

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

14 ‘‘(12)’’; and

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

16 and inserting ‘‘section 452(e)’’;

17 (6) in paragraph (16)—

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

19 ‘‘452(b)’’; and

20 (B) by inserting ‘‘medical’’ before ‘‘support

21 enforcement’’;

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

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

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

25 and inserting ‘‘466(c)’’;
37

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1 (9) in paragraph (23), by striking ‘‘enforce2 ment’’;

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

4 and inserting ‘‘(5)(B)’’;

5 (11) in paragraph (29), by striking ‘‘, modi6 fying, or enforcing’’ and inserting ‘‘or modifying’’;

7 (12) in paragraph (31)—

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

9 ‘‘452(h)’’; and

10 (B) by adding ‘‘and’’ at the end;

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

12 (32) and inserting a period; and

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

14 (18), (21), (22), (27), and (33), and the last sen15 tence, and redesignating paragraphs (6), (7), (8),

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

17 (24), (25), (26), (27), (28), (29), (30), (31), and

18 (32) as paragraphs (5) through (25), respectively.

19 (f) AMENDMENTS TO SECTION 454A.—Section 454A

20 (42 U.S.C. 654a) is amended—

21 (1) in subsection (c)—

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

23 by striking ‘‘incentive payments and penalty ad24 justments under sections 452(g) and 458’’ and
38

S 2288 IS

1 inserting ‘‘penalty adjustments under section

2 452(e)’’; and

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

4 child support enforcement’’;

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

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

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

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

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

10 inserting ‘‘466(b)’’; and

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

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

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

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

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

16 (42 U.S.C. 655) is amended—

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

18 each place such term appears and inserting

19 ‘‘454(12)’’;

20 (2) in subsection (d), by striking ‘‘the amount

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

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

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

24 Work Opportunity Reconciliation Act of 1996).
39

S 2288 IS

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

2 (42 U.S.C. 656(a)) is amended—

3 (1) in paragraph (1), by striking the 2nd sen4 tence;

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

6 end and inserting a period; and

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

8 and inserting ‘‘medical support’’.

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

10 457 and 458 (42 U.S.C. 657 and 658) are repealed.

11 (k) REPEAL OF SECTION PROVIDING NEW INCEN12 TIVE PAYMENTS TO STATES.—

13 (1) If this section becomes law before October

14 1, 1999, then section 201 of the Child Support Per15 formance and Incentive Act of 1998 is repealed.

16 (2) If this section becomes law on or after Octo17 ber 1, 1999, then section 458A of the Social Secu18 rity Act is repealed.

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

20 459 (42 U.S.C. 659) is amended—

21 (1) in subsection (a), by striking ‘‘enacted pur22 suant to subsections (a)(1) and (b) of section 466

23 and regulations of the Secretary under such sub24 sections,’’;
40

S 2288 IS

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

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

3 law’’;

4 (3) in subsection (c)(2)—

5 (A) in the matter preceding subparagraph

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

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

8 (B) in subparagraph (B), by striking ‘‘sec9 tion 466’’ and inserting ‘‘State law’’; and

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

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

12 moneys’’.

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

14 (42 U.S.C. 660) is amended by striking ‘‘452(a)(8)’’ and

15 inserting ‘‘452(a)(7)’’.

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

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

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

19 (42 U.S.C. 666) is amended—

20 (1) in subsection (a)—

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

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

23 ‘‘454(15)(A)’’;

24 (B) in paragraph (2)—

25 (i) in the 1st sentence—
41

S 2288 IS

1 (I) by striking ‘‘(c)’’ and insert2 ing ‘‘(b)’’; and

3 (II) by striking ‘‘establishing,

4 modifying, and enforcing’’ and insert5 ing ‘‘establishing and modifying sup6 port obligations and enforcing med7 ical’’; and

8 (ii) in the 2nd sentence—

9 (I) by inserting ‘‘of medical sup10 port obligations’’ after ‘‘enforcement’’;

11 and

12 (II) by striking ‘‘(d)’’ and insert13 ing ‘‘(c)’’;

14 (C) in paragraph (5)—

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

16 ‘‘454(29)’’ and inserting ‘‘454(22)’’; and

17 (ii) in subparagraph (C)(iv), by strik18 ing ‘‘452(a)(7)’’ and inserting

19 ‘‘452(a)(6)’’;

20 (D) in paragraph (9), by striking ‘‘(2)’’

21 and inserting ‘‘(1)’’;

22 (E) in paragraph (19), by striking ‘‘en23 forced’’ and inserting ‘‘with respect to which

24 services are requested’’;
42

S 2288 IS

1 (F) in the matter following paragraph

2 (19)—

3 (i) by striking ‘‘454(20)(B)’’ and in4 serting ‘‘454(15)(B)’’; and

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

6 (6), (7), and (15)’’ and inserting ‘‘para7 graph (15)’’; and

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

9 (6), (7), (8), (14), and (17) and redesignating

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

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

12 3(a) of this Act), and (21) (as added by section

13 3(b)(1) of this Act) as paragraphs (1) through

14 (14), respectively;

15 (2) in subsection (c)—

16 (A) in paragraph (1)—

17 (i) in the matter preceding subpara18 graph (A), by striking ‘‘establishment,

19 modification, or enforcement’’ and insert20 ing ‘‘establishment or modification of sup21 port orders, or enforcement of the medical

22 support provisions of such orders’’;

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

24 ‘‘466(a)(5)’’ and inserting ‘‘466(a)(2)’’;
43

S 2288 IS

1 (iii) in subparagraph (D)(ii), by strik2 ing ‘‘—’’ and all that follows through

3 ‘‘(II)’’; and

4 (iv) by striking subparagraphs (B),

5 (E), (F), and (G) and redesignating sub6 paragraphs (C), (D), and (H) as subpara7 graphs (B), (C), and (D), respectively; and

8 (B) in paragraph (2)—

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

10 ‘‘(a)(1)’’; and

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

12 enforce support orders’’ and inserting ‘‘es13 tablish or modify support orders or enforce

14 the medical support provisions of such or15 ders’’;

16 (3) in subsection (d)—

17 (A) by inserting ‘‘medical’’ before ‘‘sup18 port’’; and

19 (B) by striking ‘‘enforcement’’;

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

21 after ‘‘to include’’;

22 (5) in subsection (f), by inserting ‘‘but shall not

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

24 Act, including any such amendments’’ before the pe25 riod;
44

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

2 and inserting ‘‘454(15)(A)’’; and

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

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

5 through (f), respectively.

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

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

8 (q) AMENDMENTS TO SECTION 469.—Section 469

9 (42 U.S.C. 669) is amended—

10 (1) in the section heading, by striking ‘‘EN11 FORCEMENT’’;

12 (2) in subsection (a)(1), by striking ‘‘enforce13 ment’’; and

14 (3) in subsection (b)(4), by inserting ‘‘the med15 ical support provisions of’’ before ‘‘an established’’.

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

17 (42 U.S.C. 669a) is amended—

18 (1) in subsection (a), by striking ‘‘enforce19 ment’’; and

20 (2) in subsection (b)—

21 (A) in the heading, by striking ‘‘ENFORCE22 MENT’’; and

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

24 enforcing a child support obligation’’ and in25 serting ‘‘establishing or modifying a child sup-
45

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1 port obligation or enforcing the medical support

2 provisions of such an obligation’’.

3 (s) AMENDMENTS TO THE BALANCED BUDGET AND

4 EMERGENCY DEFICIT CONTROL ACT OF 1985.—Section

5 256(f) of the Balanced Budget and Emergency Deficit

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

7 (1) in the heading, by striking ‘‘ENFORCE8 MENT’’; and

9 (2) by striking ‘‘sections 455 and 458’’ and in10 serting ‘‘section 455’’.

11 (t) AMENDMENT TO TITLE 5, UNITED STATES

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

13 States Code, as amended by section 110(w) of the Per14 sonal Responsibility and Work Opportunity Reconciliation

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

16 (u) AMENDMENT TO TITLE 10, UNITED STATES

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

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

19 disbursement unit established pursuant to section 454B

20 of the Social Security Act or other’’.

21 SEC. 6. CRIMINAL PENALTIES FOR WILLFUL FAILURE TO

22 PAY CHILD SUPPORT REQUIRED TO BE PAID

23 TO THE INTERNAL REVENUE SERVICE.

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

25 amended—
46

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

2 following:

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

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

5 Internal Revenue Code of 1986, if the underlying support

6 obligation has remained unpaid for a period longer than

7 2 years, or is greater than $10,000, shall be punished as

8 provided in subsection (c).’’; and

9 (2) in subsection (c)—

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

11 and inserting ‘‘(a)’’; and

12 (B) by striking paragraph (2) and insert13 ing the following:

14 ‘‘(2) in the case of a second or subsequent of15 fense under subsection (a), a fine under this title,

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

17 SEC. 7. IMPLEMENTATION PLAN.

18 Not later than 6 months after the date of the enact19 ment of this Act, the Secretary of the Treasury shall sub20 mit to the Congress a plan for implementing the amend21 ments made by this Act.

22 SEC. 8. PROSECUTION AND JUDICIAL IMPACT STUDY.

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

24 of this Act, the Attorney General shall submit to the Com25 mittee on the Judiciary of the House of Representatives
47

S 2288 IS

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

2 which details the impact the amendments made by this

3 Act have had on the Department of Justice and the Fed4 eral courts, including on workload, personnel staffing, and

5 budget resources.

6 SEC. 9. EFFECTIVE DATE.

7 The amendments and repeals made by this Act shall

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

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

10 of the enactment of this Act.

Æ